MODERN METHODOLOGY OF ACCOUNTING ANALYTICS FOR DETECTING AND ASSESSING HIDDEN ECONOMIC ACTIVITY: BIG DATA AND AI-BASED APPROACHES

This article examines modern methodology of accounting analytics for detecting and assessing hidden economic activity: big data and ai-based approaches through an integrated finance, accounting, and institutional governance perspective. It combines recent international standards discussions, Uzbekistan’s 2021-2025 digitalization trajectory, and analytical mechanisms linking data quality with transparency outcomes. The study argues that digital architecture produces durable anti-shadow effects only when artificial intelligence, professional judgment, and compliance design are aligned within accountable institutions.