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Iqtibos keltirish tartibi
Annotatsiya
Ushbu maqola raqamli transformatsiya sharoitida sunʼiy intellekt (SI) texnologiyalarini joriy etishning buxgalteriya hisobi axboroti sifati va uning foydaliligiga taʼsirini nazariy jihatdan tahlil qiladi hamda Oʻzbekiston korxonalari uchun konseptual model va tadqiqot dasturini taklif etadi. Tadqiqot Texnologiyani qabul qilish modeli (TAM), Resurslarga asoslangan yondashuv (RBV) va Innovatsiyalarning tarqalishi nazariyasi (DOI) integratsiyasiga tayanadi. Maqolada SIni joriy etish (AIA), buxgalteriya axboroti sifati (AIQ), axborot foydaliligi (IU), qaror qabul qilish samaradorligi (DME) va raqamli kompetensiya (DC) oʻzgaruvchilarini bogʻlovchi konseptual model ishlab chiqilgan hamda toʻrtta ilmiy taklif (P1–P4) shakllantirilgan.
Adabiyotlar ro‘yxati
1. Oʻzbekiston Respublikasi Prezidentining 2020-yil 5-oktabrdagi PF-6079-son Farmoni «Raqamli Oʻzbekiston — 2030» strategiyasini tasdiqlash toʻgʻrisida. — Toshkent.
2. Oʻzbekiston Respublikasi Prezidentining 2021-yil 17-fevraldagi PQ-4996-son qarori «Sunʼiy intellekt texnologiyalarini jadal joriy etish sharoitlarini yaratish chora-tadbirlari toʻgʻrisida». — Toshkent.
3. Oʻzbekiston Respublikasi Prezidentining 2024-yil 14-oktabrdagi RP-358-son qarori «Sunʼiy intellekt texnologiyalarini rivojlantirishning 2030-yilgacha strategiyasini tasdiqlash toʻgʻrisida». — Toshkent.
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Mualliflik huquqi (c) 2026 Bakirov, N.N. (Muallif)