| Issue |
E3S Web Conf.
Volume 159, 2020
The 1st International Conference on Business Technology for a Sustainable Environmental System (BTSES-2020)
|
|
|---|---|---|
| Article Number | 04032 | |
| Number of page(s) | 7 | |
| Section | Chapter 4: Industry, Innovation, and Infrastructure | |
| DOI | https://doi.org/10.1051/e3sconf/202015904032 | |
| Published online | 24 March 2020 | |
Digital economy and its role in accounting
Al-Farabi Kazakh National University, Almaty, Kazakhstan
* Corresponding author: bsariya@rambler.ru
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.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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