Digital economy and its role in accounting

摘要

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.