Green Accounting and Auditing Based on Artificial Intelligence for the Ecologization of E-Business
Abstract
The research aims to identify the organizational and technological conditions under which the use of artificial intelligence (AI) in green accounting and auditing contributes to the ecologization of e-business in the dynamically developing countries of Europe and Central Asia. To achieve this, a regression analysis of statistics for 2025 was conducted across 13 countries in the region, resulting in the creation of an econometric model for the ecologization of e-business activities as the automation of its green accounting and auditing processes based on artificial intelligence progresses. The developed model identified two key, non-contradictory factors in the automation of accounting and auditing in e-business activities: the implementation of climate monitoring for e-business entities and the strengthening of the connection between automated accounting and auditing systems and the smart data-driven operations of business agents. Based on this model, the article reveals the potential for the ecologization of e-business through AI-driven automation.