Abstract

The article discusses future of accounting based on financial and economic space, information systems in the business sector are synonymous with cloud accounting. Its most important elements are cybersecurity system, smart manufacturing, Internet of broadcasting, Big Data and others. The proliferation of digital technologies has not affected many aspects modern civilization. Is rethought professional structures and reinvented business models. Consequently, in conditions IS, financial and accounting services (AS) face new threats, difficulties and opportunities. In business, players AS sector accept that traditional accounting system is gradually being replaced by digital AS. The purpose to answer this question based on qualitative and research approach applied to research using semi - structured interviews. The study while digital transformation in Kazakhstan's business sectors providing accounting services is just beginning, respondents highlighted cloud information system, Optical Character Recognition (OCR), artificial intelligence (AI), robotics and enterprise resource planning (ERP). Resistance to change, organizational culture and pricing seem be main obstacles for IS in accounting based on the financial and economic space. In the context of digital age, organizations contribute to a more complete understanding of accounting and role accountants. In addition, it provides practical insight into possible relationship between technological (in particular, digital) development and dynamics labor market for accounting professionals. Finally main conclusion and limitations this study described in final section, addition possibilities future research on topic.

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