Development of a Smart Financial Economy Through AI-Driven Automation of Accounting and Auditing in FinTech
Аннотация
The research aims to conduct a scientific exploration of the characteristics of the smart financial economy shaped by AI-driven automation of accounting and auditing in FinTech across developed and developing countries. It also seeks to propose practical solutions for advancing this economy within each group of countries. Using trend analysis of data from 2021 and 2025, the research identifies key developmental patterns in the smart financial economy, showing that trends in investment-related indicators and in AI automation of accounting and auditing in FinTech are more positive and more pronounced in developed countries than in developing ones. Through regression analysis, the research constructs empirical models of the evolution of the smart financial economy as AI automation of accounting and auditing in FinTech progresses over 2021–2025, revealing distinct regularities and characteristics specific to developed and developing nations. The forecasts for the development of the smart financial economy in 2026–2030 are presented.