INTELLIGENT MANAGEMENT ACCOUNTING SYSTEMS BASED ON AI: PILOT IMPLEMENTATIONS IN SMALL BUSINESSES IN SAMARKAND, UZBEKISTAN

Abstrak

This study investigates the feasibility and impact of artificial intelligence (AI)-enhanced tools in management accounting practices among small service enterprises in Samarkand, Uzbekistan. While national digitalization policies emphasize technological modernization, the adoption of analytical innovations—particularly AI-driven forecasting and decision support—remains underexplored at the SME level. A survey and pilot implementation were conducted with 15 small businesses (cafés, beauty salons, language centers, and retail shops) in April 2025. Results show moderate adoption of basic digital tools (e.g., 87% use mobile accounting apps), but only 27% utilize predictive features (e.g., cash flow forecasts). A lightweight AI prototype—integrated with MyBusiness and Payme APIs—was piloted in 5 firms. After 6 weeks, participants reported a 31% average improvement in short-term cost prediction accuracy and 40% reduction in time spent on managerial reporting. Key barriers included lack of data standardization (73%), low staff confidence in interpreting AI outputs (60%), and concerns about data privacy (47%). The findings suggest that low-complexity, locally adapted AI tools can add tangible value to SMEs, provided they are embedded in existing workflows and supported by digital literacy initiatives. This research extends the innovation literature in emerging economies by focusing on analytical (not just transactional) digital adoption in management accounting.