Abstract
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 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.
Highlights
The digital economy is one of the accelerating drivers for economic growth today
The state program «Digital Kazakhstan» was approved by the decree of the Government of the Republic of Kazakhstan No 827 dated December 12, 2017 in order to accelerate the development of the economy of the Republic of Kazakhstan and improve the quality of life of the population, as well as create conditions for the transition of the economy to a fundamentally new trajectory – the digital economy
The digital economy refers to an economy based on digital computing technologies, we increasingly see this as doing business through markets based on the Internet and the world wide web
Summary
Zhuldyz Kupenova1,Sariya Baimukhanova1*, Gulnar Nurgalieva, Gulnar Zhunisova, and Aigerim Nurmukhan. In the West, the term followed and was introduced in 1995 in don Tapscott's book the Digital economy: perspectives and dangers in the age of network intelligence. This was one of the first books that looked at how the Internet would change the way we do business. In this new economy, digital network and communication infrastructures provide a global platform where people and organizations develop strategies, interact, communicate, collaborate, and search for information
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