Existing Challenges in the Digitalization of Accounting in Uzbek Enterprises and Ways to Address Them

This article examines the existing challenges in the digitalization of accounting in Uzbek enterprises and identifies practical ways to address them. In the context of the rapid development of the digital economy, the implementation of modern information technologies in accounting processes has become an important factor in improving operational efficiency, ensuring the reliability of financial information, and strengthening internal control mechanisms. Despite the growing adoption of electronic document management systems, accounting software, cloud-based platforms, and automated reporting tools, enterprises in Uzbekistan continue to face several challenges, including insufficient digital infrastructure, limited financial resources, inadequate digital competencies among accounting personnel, cybersecurity risks, and difficulties in integrating different information systems. The study aims to identify the key organizational, technological, economic, and regulatory barriers that hinder the effective digitalization of accounting practices. Particular attention is paid to the role of automation, electronic document circulation, data integration, and employee training in improving the quality and timeliness of accounting information. The research applies analytical, comparative, and systematic approaches to examine the relationship between digital technologies and accounting efficiency. Based on the analysis, the article proposes practical recommendations for developing an integrated digital accounting environment, improving the technological capabilities of enterprises, strengthening information security, and enhancing the professional skills of accounting specialists. The findings can contribute to the modernization of accounting practices in Uzbek enterprises and support the development of a more transparent, efficient, and reliable financial reporting system.