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Digital economy and its role in accounting

Zhuldyz Kupenova, Sariya Baimukhanova, Gulnar Nurgalieva, Gulnar Zhunisova, Aigerim Nurmukhan, A. Mottaeva, S. Ziyadin, A. Shaikh, R. Dinis de Sousa, A. Borodin
2020 E3S Web of Conferences  
The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of «Digital economy», the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the «Digital Kazakhstan» program regarding accounting; and the transformation of accounting activities in the
more » ... activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy and information society are considered. Digital literacy is the knowledge and ability of a person to use information and communication technologies in their daily and professional activities. changes to the accountant's function, adding artificial intelligence to accounting operations, Robots, or programs that process data.
doi:10.1051/e3sconf/202015904032 fatcat:3zbhpwqedjd2rcwqh7cvulprcy