Published May 12, 2026 | Version v1
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SMART ACCOUNTING SYSTEMS IN THE DIGITAL ECONOMY: INTEGRATION OF AI, BIG DATA, AND FINANCIAL ECOSYSTEMS

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This study examines the transformation of modern accounting systems within the context of the digital economy, focusing on the integration of artificial intelligence (AI), big data analytics, and financial ecosystems.

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References

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  • 4.Appelbaum, D., Kogan, A., & Vasarhelyi, M. (2017). Big Data and analytics in the modern audit engagement. Accounting Horizons, 31(4), 45–63. https://doi.org/10.2308/acch-51764
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