MODERN METHODOLOGY OF ACCOUNTING ANALYTICS FOR DETECTING AND ASSESSING HIDDEN ECONOMIC ACTIVITY: BIG DATA AND AI-BASED APPROACHES
Ali ZurapovPublic safety University of the Republic of Uzbekistan Senior teacher of the Department of Economic Sciences, f.d.e.s (PhD)
ABI
Abstract
This article examines modern methodology of accounting analytics for detecting and assessing hidden economic activity: big data and ai-based approaches through an integrated finance, accounting, and institutional governance perspective. It combines recent international standards discussions, Uzbekistan’s 2021-2025 digitalization trajectory, and analytical mechanisms linking data quality with transparency outcomes. The study argues that digital architecture produces durable anti-shadow effects only when artificial intelligence, professional judgment, and compliance design are aligned within accountable institutions.
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