Digital economy and its role in accounting
| Autor: | Sariya Baimukhanova, Aigerim Nurmukhan, Gulnar Zhunisova, Zhuldyz Kupenova, Gulnar Nurgalieva |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
lcsh:GE1-350
Process (engineering) business.industry media_common.quotation_subject 0211 other engineering and technologies Accounting 02 engineering and technology 010501 environmental sciences Modernization theory 01 natural sciences Information and Communications Technology 021108 energy Digital economy Business State (computer science) Information society Function (engineering) lcsh:Environmental sciences 0105 earth and related environmental sciences Digital literacy media_common |
| Zdroj: | E3S Web of Conferences, Vol 159, p 04032 (2020) |
| ISSN: | 2267-1242 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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