Дата публикации: 13.10.2026
Yan Binning
1st year master's student in the specialty "Accounting and Audit"
KAZAKH NATIONAL UNIVERSITY NAMED AFTER AL-FARABI
Scientific supervisor: Ph.D., professor
Nurgaliyeva G.K.
Annotation
The rapid development of digital technologies is fundamentally changing the organization of accounting, the processing of financial information and the preparation of corporate reports. Traditional accounting systems, which are predominantly based on periodic data processing and retrospective reporting, are increasingly being replaced by integrated digital accounting environments characterized by automation, real-time data processing, artificial intelligence, cloud computing, blockchain, big data analytics and machine-readable financial reporting. The purpose of this study is to develop a conceptual framework for improving accounting and financial reporting through the integrated application of digital technologies, with particular attention to the institutional and technological environment of Kazakhstan.
The study applies a systematic analysis of academic literature, comparative analysis, institutional analysis and conceptual modelling. International research demonstrates that automation can improve the quality of financial reporting and internal controls, while XBRL-based reporting can increase transparency, comparability and information accessibility. At the same time, blockchain, artificial intelligence and cloud technologies create new opportunities for continuous accounting and reporting, but also generate risks associated with cybersecurity, data governance, algorithmic errors, technological dependence and insufficient digital competencies.
Based on the analysis, the paper proposes a five-level digital accounting and reporting framework consisting of:
(1) digital primary data capture;
(2) integrated accounting information systems;
(3) intelligent data processing and analytical accounting;
(4) automated financial reporting using digital taxonomies and XBRL; and
(5) continuous reporting and decision support. The framework is complemented by a system of organizational, technological and control mechanisms. Kazakhstan provides a relevant emerging-market context because electronic accounting documents, electronic digital signatures, automated accounting systems and electronic invoices are already embedded in the country's regulatory and business environment.
The study contributes to the literature by integrating accounting automation, artificial intelligence, blockchain, cloud technologies and structured digital reporting into a single accounting transformation model. The proposed framework can be used by enterprises, accountants, auditors and regulators to design a gradual transition from automated bookkeeping to an integrated digital accounting and reporting ecosystem. [1, с. 35]
Keywords: accounting digitalization; financial reporting; artificial intelligence; blockchain; cloud accounting; XBRL; digital reporting; accounting information systems; Kazakhstan; automation.
1. Introduction
Digital transformation has become one of the most important drivers of change in modern accounting and financial reporting. The traditional accounting model is based on a sequence in which economic transactions are documented, recorded in accounting registers, summarized and subsequently transformed into periodic financial statements. Digital technologies are changing this sequence by enabling the automatic capture, processing, validation, classification and transmission of accounting information.
The transformation is not limited to replacing paper documents with electronic ones. Digitalization changes the architecture of the accounting information system itself. Accounting information can increasingly be generated directly from operational systems, electronic invoices, banking platforms, enterprise resource planning (ERP) systems, point-of-sale systems, logistics platforms and other digital sources. Artificial intelligence (AI) and machine learning can then be used to classify transactions, detect anomalies and support analytical procedures, while cloud technologies provide continuous access to accounting information.
The International Financial Reporting Standards (IFRS) Foundation defines digital financial reporting as financial reporting presented in a computer-readable and structured format, such as XBRL. Digital taxonomies allow financial information to be tagged and processed by computers, thereby facilitating searching, comparison and analysis by investors and other users. (IFRS) [1, с. 55]
The development of digital reporting is also reflected in the evolution of the IFRS Accounting Taxonomy. The IFRS Accounting Taxonomy 2025 incorporates changes arising from IFRS 18 and other amendments to IFRS Accounting Standards. The IFRS Foundation has also confirmed that the 2025 taxonomy remains the applicable taxonomy for the 2026 reporting period. (IFRS)
These developments indicate that financial reporting is gradually moving from a document-oriented model toward a data-oriented model. In the traditional model, a financial statement is primarily viewed as a document prepared for users. In the digital model, the financial statement is increasingly viewed as a structured dataset that can be processed, compared and analysed by both humans and machines.
For emerging economies, digital transformation of accounting has particular importance. It can reduce administrative costs, improve information quality, facilitate regulatory compliance and increase transparency. However, successful digital transformation requires not only technological investment but also changes in accounting policies, internal controls, employee competencies and data governance.
Kazakhstan represents an interesting context for studying these processes. The national regulatory environment recognizes electronic accounting documentation and electronic documents. The Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" establishes accounting as an organized system of collection, registration and summarization of information on transactions and events and recognizes electronic forms of primary accounting documentation [2, с. 12]
Furthermore, Kazakhstan has developed electronic infrastructure for interaction between businesses and public authorities, including the Electronic Invoice Information System. The State Revenue Committee has continued to develop and update the electronic invoice system, including API functionality for integration with accounting systems.
The new Digital Code of the Republic of Kazakhstan further develops the legal environment for digital documents. It establishes that an electronic document authenticated by an electronic digital signature has the same legal status as a signed paper document when the relevant requirements are satisfied.
Despite these developments, a significant research gap remains. Existing studies often examine individual technologies—such as AI, blockchain or XBRL—rather than considering how these technologies can be integrated into a coherent accounting and reporting architecture.
Therefore, the purpose of this study is to develop an integrated conceptual framework for improving accounting and financial reporting through digital technologies.
The research addresses three questions:
RQ1: How do digital technologies affect the organization and quality of accounting and financial reporting?
RQ2: What technological and organizational components are necessary for an integrated digital accounting system?
RQ3: How can the proposed framework be applied in the context of Kazakhstan?
The main contribution of the study is the development of an integrated five-level digital accounting and reporting framework that connects primary transaction data, accounting systems, intelligent analytics, digital reporting and managerial decision-making.
2. Literature Review
2.1. Digital transformation of accounting
Digital transformation in accounting should be distinguished from simple accounting automation. Automation generally refers to transferring existing accounting procedures into software, whereas digital transformation involves redesigning processes, data flows and decision-making mechanisms.
Schiavi, Behr and Marcolin emphasize that digital transformation in accounting information systems is associated with institutional change and the transformation of accounting practices rather than merely technological substitution. [3, с. 43]
The transformation of accounting information systems is driven by several technologies:
-
cloud computing;
-
artificial intelligence and machine learning;
-
robotic process automation;
-
big data analytics;
-
blockchain;
-
Internet of Things (IoT);
-
application programming interfaces (APIs);
-
XBRL and digital taxonomies.
Table 1. These technologies have different functions within an accounting system.
|
Technology
|
Main accounting application
|
Expected effect
|
|
Cloud computing
|
Centralized accounting data and remote access
|
Accessibility and scalability
|
|
AI/ML
|
Transaction classification, anomaly detection, forecasting
|
Automation and analytical capability
|
|
RPA
|
Repetitive accounting procedures
|
Reduced manual workload
|
|
Blockchain
|
Shared transaction records and verification
|
Traceability and integrity
|
|
Big data
|
Large-scale financial and non-financial analysis
|
Predictive analytics
|
|
IoT
|
Automatic collection of operational data
|
Real-time information
|
|
API
|
Integration of external systems
|
Data interoperability
|
|
XBRL
|
Structured financial reporting
|
Comparability and machine readability
|
The literature increasingly considers these technologies not as independent tools but as components of an integrated digital accounting ecosystem.
A systematic literature review of blockchain, IoT and XBRL found that integrating these technologies within accounting information systems can support improvements in the quality of digital financial reporting, although the literature on their unified implementation remains relatively limited.
2.2. Artificial intelligence and accounting
Artificial intelligence represents one of the most significant technological developments affecting accounting.
AI can support:
-
automatic recognition and classification of transactions;
-
analysis of large volumes of accounting data;
-
detection of unusual transactions;
-
prediction of cash flows;
-
identification of potential errors;
-
preparation of management reports;
-
fraud-risk analysis;
-
natural-language processing of documents;
-
automated reconciliation.
However, AI should not be interpreted as a complete substitute for professional accounting judgment.
The accounting profession operates in an environment in which transactions frequently require interpretation of accounting standards, estimates and professional judgment. Consequently, AI is more appropriately considered an augmentation technology that supports accountants rather than eliminates their responsibility.
Empirical research by Ashraf provides evidence that automation—including machine learning, robotic process automation and AI—is associated with improvements in financial reporting quality, particularly through a reduction in internal control weaknesses. [4, с. 77]
This suggests that the effectiveness of AI depends not only on algorithmic capabilities but also on the quality of the control environment in which the technology operates.
2.3. Blockchain and accounting information
Blockchain technology provides a distributed mechanism for recording and validating transactions. Its accounting relevance arises from the possibility of creating a shared and traceable record of economic events.
The literature identifies several potential applications:
-
triple-entry accounting;
-
real-time transaction verification;
-
continuous auditing;
-
smart contracts;
-
automated reconciliation;
-
improved traceability.
Han et al. identify event-based accounting, real-time accounting, triple-entry accounting and continuous auditing as important research directions arising from blockchain applications in accounting.
More recent research also demonstrates that blockchain-based electronic invoicing can be associated with improved financial reporting quality. A study of blockchain invoice adoption in China found associations with improved accrual quality and earnings informativeness.)
Nevertheless, blockchain adoption involves substantial technological and organizational challenges. These include integration costs, interoperability, governance, scalability, regulatory uncertainty and the need for appropriate technical standards.
Therefore, blockchain should not be treated as a universal solution for accounting problems. Its value is greatest in processes where multiple parties require a shared and verifiable transaction record.
2.4. XBRL and digital financial reporting
XBRL is particularly important for the transformation of financial reporting because it changes the format in which information is communicated.
Traditional financial statements are largely designed for human reading. XBRL converts accounting information into structured, machine-readable data.
The main advantages include:
-
comparability;
-
automated data extraction;
-
reduced re-entry of information;
-
improved analytical capabilities;
-
faster processing;
-
improved accessibility for investors and regulators.
Empirical studies provide evidence supporting the positive relationship between XBRL adoption and financial reporting quality. A global study covering 98 developed and developing countries found that XBRL adoption was associated with higher financial reporting quality, with particularly strong effects in developing countries.
Research in emerging markets similarly found that XBRL adoption can increase financial information transparency.
A cross-country study further demonstrates that XBRL adoption depends on technological, organizational and environmental factors, supporting the relevance of the Technology–Organization–Environment framework to digital financial reporting.
Thus, the effectiveness of XBRL is dependent on the broader digital infrastructure and institutional environment.
3. Research Methodology
This study applies a qualitative conceptual research methodology.
The research methodology combines:
-
systematic analysis of academic literature;
-
comparative analysis of digital accounting technologies;
-
institutional and regulatory analysis;
-
system analysis;
-
conceptual modelling.
The literature review focuses on international academic research concerning AI, blockchain, cloud accounting, XBRL, digital financial reporting and accounting information systems.
The institutional analysis considers the regulatory environment of Kazakhstan, particularly legislation governing accounting, financial reporting, electronic documents and digital systems.
The conceptual modelling method is used to develop an integrated framework connecting technological components with accounting processes and reporting outcomes.
The analytical model is based on the following logic:
Digital transaction data → Integrated accounting system → Intelligent processing → Digital reporting → Analysis → Management decision
The quality of digital accounting is evaluated according to five dimensions:
-
accuracy;
-
timeliness;
-
completeness;
-
comparability;
-
traceability.
The proposed framework does not assume that technology automatically improves accounting quality. Instead, technology is considered an enabling mechanism whose effect depends on data quality, internal controls, employee competencies, cybersecurity and regulatory compliance.
4. Results: An Integrated Framework for Digital Accounting and Reporting
4.1. Conceptual architecture
Based on the literature and institutional analysis, the study proposes a five-level digital accounting and reporting framework.
Level 1. Digital capture of economic events
At the first level, economic transactions are captured electronically.
Potential data sources include:
-
electronic invoices;
-
electronic contracts;
-
bank transactions;
-
ERP systems;
-
sales systems;
-
warehouse systems;
-
logistics platforms;
-
payroll systems;
-
IoT devices.
The objective is to reduce repeated manual data entry.
Level 2. Integrated accounting information system
At the second level, operational systems are integrated with the accounting system through APIs and other interfaces.
The accounting system should provide:
-
automated posting;
-
synchronization of analytical and synthetic accounting;
-
automated reconciliation;
-
document management;
-
access control;
-
audit trails.
The result is a transition from isolated accounting applications toward an integrated accounting information system.
Level 3. Intelligent accounting and analytics
At the third level, AI and analytical technologies are introduced.
The system can:
-
identify unusual transactions;
-
classify transactions;
-
identify duplicate invoices;
-
predict cash flows;
-
identify deviations from budgets;
-
analyse receivables;
-
detect potential control weaknesses.
The accountant's role consequently changes from predominantly data-entry activities toward interpretation, control and analytical decision support.
Level 4. Digital financial reporting
The fourth level concerns the transformation of financial reporting into structured digital data.
The IFRS Accounting Taxonomy provides a standardized mechanism for tagging information prepared under IFRS Accounting Standards. The taxonomy makes financial information computer-readable and facilitates digital comparison and analysis. [5, с. 97]
This creates the following transformation:
Accounting records → Financial statements → Structured digital reporting → Automated analysis
Level 5. Continuous reporting and decision support
The fifth level represents the most advanced stage.
Instead of waiting until the end of a reporting period, management can monitor financial indicators continuously.
For example:
-
cash flow can be monitored daily;
-
receivables can be monitored in real time;
-
inventory turnover can be analysed continuously;
-
profitability can be calculated by product or customer;
-
financial risks can be identified automatically.
The objective is not necessarily to eliminate periodic financial reporting. Rather, periodic reporting is supplemented by continuous management information.
5. Proposed Digital Accounting Model
The integrated model can be represented as follows:
Economic event
↓
Electronic primary document
↓
ERP / accounting information system
↓
Automated validation and reconciliation
↓
AI-supported classification and analytics
↓
Accounting registers
↓
XBRL / digital taxonomy
↓
Financial and sustainability reporting
↓
Continuous analytical monitoring
↓
Management decision
Figure 1. The integrated model can be represented as follows
This architecture transforms accounting from a predominantly retrospective recording function into a continuous information and analytical system.
6. Digital Accounting in the Context of Kazakhstan
Kazakhstan provides an appropriate institutional environment for examining digital accounting transformation.
The national legislation recognizes electronic primary accounting documents and requires accounting information to be collected and systematized in accounting registers before being transferred to financial reporting.
The regulatory framework also provides for automated accounting systems. The rules on automated accounting establish the objective of automating the collection, registration and summarization of information about transactions and events through information systems. [7, с. 123)
Electronic invoices constitute another important element of the digital accounting infrastructure. The Electronic Invoice Information System is connected with the tax administration environment and provides mechanisms for electronic exchange and integration with accounting systems. The system's API has also been developed to facilitate interaction with accounting software.
The legal environment for electronic documents is further strengthened by the Digital Code of Kazakhstan. Under the Code, an electronic document authenticated by an electronic digital signature can be legally equivalent to a paper document, subject to the established requirements. These institutional developments create the basis for moving toward a more integrated digital accounting ecosystem.
However, the existence of digital infrastructure does not automatically guarantee high-quality accounting information.
Several challenges remain relevant:
6.1. Fragmentation of information systems
Organizations may use separate systems for accounting, taxation, payroll, inventory, banking, procurement and management reporting.
This can result in:
-
duplicate data entry;
-
inconsistent information;
-
reconciliation problems;
-
delays in reporting.
6.2. Data quality
AI and analytical systems are dependent on the quality of input data.
The principle can be expressed as:
Poor data → unreliable analytics → unreliable decisions.
Therefore, digital transformation should begin with improving data architecture rather than simply purchasing new software.
6.3. Cybersecurity
Increasing digitalization creates new risks associated with:
-
unauthorized access;
-
data leakage;
-
manipulation of accounting data;
-
ransomware;
-
compromised credentials;
-
cyberattacks on accounting systems.
Consequently, cybersecurity should become an integral component of accounting internal control.
6.4. Digital competencies
The digital accountant requires competencies beyond traditional bookkeeping.
These include:
-
data analytics;
-
ERP systems;
-
information security;
-
digital reporting;
-
AI literacy;
-
understanding of APIs and data integration;
-
interpretation of analytical models.
6.5. Algorithmic risks
AI-generated accounting recommendations may contain errors.
Therefore, the principle of human oversight should remain fundamental.
The final accounting judgment should remain the responsibility of qualified professionals where legislation and accounting standards require professional judgment.
7. A System of Digital Internal Controls
Digital transformation requires a transformation of internal control.
Traditional controls often focus on manual authorization and document verification.
Table 2. Digital systems require additional technological controls.
|
Control area
|
Traditional approach
|
Digital approach
|
|
Authorization
|
Manual signature
|
Role-based digital authorization
|
|
Documents
|
Paper verification
|
Electronic validation
|
|
Reconciliation
|
Periodic manual reconciliation
|
Automated reconciliation
|
|
Error detection
|
Manual review
|
AI/anomaly detection
|
|
Access
|
Physical access
|
Identity and access management
|
|
Audit trail
|
Documents and registers
|
System logs
|
|
Reporting
|
Periodic
|
Continuous/digital
|
|
Data storage
|
Archives
|
Secure digital repositories
|
A mature digital accounting system should therefore incorporate a three-layer control structure:
Layer 1 – Preventive controls: authorization, access rights and validation.
Layer 2 – Detective controls: anomaly detection, reconciliation and analytical procedures.
Layer 3 – Corrective controls: investigation, correction and system improvement.
8. Proposed Indicators for Measuring Digital Accounting Effectiveness
To evaluate digital transformation, organizations should use measurable indicators.
Table 3. The following system is proposed.
|
Indicator
|
Measurement
|
|
Accounting automation ratio
|
Automated transactions / total transactions × 100%
|
|
Electronic document ratio
|
Electronic documents / total documents × 100%
|
|
Manual entry ratio
|
Manually entered transactions / total transactions × 100%
|
|
Reconciliation automation
|
Automated reconciliations / total reconciliations × 100%
|
|
Reporting cycle time
|
Number of days required to close reporting period
|
|
Error rate
|
Accounting errors / total transactions × 100%
|
|
Data integration ratio
|
Integrated information sources / total relevant sources × 100%
|
|
Digital reporting ratio
|
Digitally structured reports / total reports × 100%
|
|
AI-supported analysis ratio
|
AI-assisted analytical procedures / total analytical procedures × 100%
|
|
Access-control compliance
|
Compliant user accounts / total user accounts × 100%
|
These indicators allow management to assess not only whether digital technologies have been implemented but also whether they produce measurable improvements.
9. Discussion
The findings demonstrate that digital transformation should be understood as a multidimensional process.
First, digitalization changes the source of accounting information. Instead of relying exclusively on manually prepared primary documents, accounting systems can receive information directly from digital business processes.
Second, it changes the processing mechanism. Automated algorithms can perform repetitive accounting procedures, reconciliations and analytical checks.
Third, it changes the role of the accountant. The accountant increasingly becomes a controller, analyst and interpreter of information.
Fourth, digitalization changes the nature of reporting. Structured digital reporting allows financial information to become machine-readable.
Finally, digitalization changes the time dimension of accounting. Accounting can move from periodic processing toward continuous information generation.
This transformation is consistent with recent international research.
Studies of XBRL show that structured digital reporting can improve transparency and information quality. [8, с. 33]
Research on automation indicates that technology can contribute to financial reporting quality through improvements in internal controls.
Research on blockchain highlights its potential for real-time accounting and continuous auditing but simultaneously emphasizes organizational and technological barriers.
Recent literature also emphasizes the increasing integration of AI and blockchain in financial reporting and auditing. A 2026 systematic review identifies improvements in report-generation efficiency and data reliability among the potential benefits while highlighting continuing concerns regarding data security, technological limitations and regulatory gaps. Therefore, the central proposition of this study is that the value of digital technologies in accounting is maximized when technologies are integrated into a coherent system rather than implemented independently.
The proposed framework differs from a technology-centered approach because it places accounting information quality and internal control at the center.
The relationship can be expressed as:
Technology + Data Governance + Internal Control + Professional Competence → Higher-quality Accounting Information → Improved Reporting → Better Decision Support
10. Implications for Accounting Practice in Kazakhstan
The proposed framework has several practical implications for organizations in Kazakhstan.
Stage 1: Digitalization of documents
Organizations should ensure that primary accounting documents are generated, exchanged and stored electronically whenever legally and operationally appropriate.
Stage 2: Integration
Accounting software should be integrated with:
-
banking systems;
-
electronic invoices;
-
ERP;
-
inventory;
-
payroll;
-
procurement;
-
sales systems.
Stage 3: Analytical automation
Organizations should introduce automated reconciliation and analytical tools.
Stage 4: AI implementation
AI should initially be applied to low-risk repetitive procedures such as:
-
transaction classification;
-
duplicate detection;
-
reconciliation;
-
anomaly identification;
-
management reporting.
Stage 5: Digital reporting
Organizations preparing IFRS financial statements should develop capabilities for structured digital reporting and digital taxonomy-based information.
Stage 6: Continuous monitoring
Management dashboards should integrate financial and operational indicators.
Such an incremental approach reduces technological and organizational risks because transformation occurs progressively rather than through a simultaneous replacement of all accounting systems.
11. Theoretical Contribution
The theoretical contribution of this study is the integration of several streams of accounting digitalization research into one conceptual framework.
Existing research frequently focuses on individual technologies:
-
AI;
-
blockchain;
-
XBRL;
-
cloud accounting;
-
big data.
The proposed framework considers these technologies as interconnected components of the accounting information environment.
The study therefore extends the traditional concept of an accounting information system from:
Data collection → Recording → Reporting
to:
Digital data capture → Integration → Intelligent processing → Digital reporting → Continuous analytics → Decision support.
This represents a transition from accounting automation to accounting intelligence.
12. Practical Recommendations
Based on the findings, organizations should consider the following recommendations.
First, develop a unified digital accounting architecture rather than purchasing isolated technological solutions.
Second, establish a data governance policy defining data ownership, data quality, access rights, storage and retention.
Third, integrate accounting systems with operational and governmental digital platforms through secure APIs.
Fourth, introduce AI gradually, beginning with repetitive and relatively standardized accounting processes.
Fifth, establish human oversight procedures for AI-supported accounting decisions.
Sixth, develop cybersecurity controls as an integral part of the internal control system.
Seventh, strengthen digital competencies of accountants through continuous professional education.
Eighth, prepare organizations for structured digital reporting and XBRL-based information exchange.
Ninth, introduce quantitative KPIs to evaluate the effectiveness of accounting digitalization.
Tenth, align digital accounting transformation with IFRS requirements and national accounting legislation.
13. Conclusion
Digital technologies are fundamentally changing the architecture of accounting and financial reporting. The transformation extends beyond the automation of bookkeeping and involves changes in data collection, processing, control, reporting and decision-making.
The analysis demonstrates that artificial intelligence can support accounting automation and analytical procedures; blockchain can strengthen traceability and transaction verification; cloud technologies can improve accessibility and integration; big data can expand analytical capabilities; and XBRL can transform financial reporting into structured machine-readable information.
However, technology alone cannot guarantee high-quality accounting information. The effectiveness of digital transformation depends on data quality, internal controls, cybersecurity, interoperability, regulatory compliance and professional competencies.
This study proposes a five-level framework comprising digital data capture, integrated accounting systems, intelligent accounting analytics, structured digital reporting and continuous decision support. The framework provides a conceptual basis for organizations seeking to move from traditional accounting automation toward an integrated digital accounting ecosystem.
The Kazakhstan context demonstrates that many necessary institutional elements for such transformation already exist. Electronic accounting documentation, electronic digital signatures, automated accounting systems and electronic invoicing provide an important foundation for further development. [9, с. 243]
The next stage of development should focus on the integration of these elements into a unified digital environment.
For Kazakhstan and other emerging economies, this transformation can contribute to improving the timeliness, relevance, comparability, traceability and analytical value of accounting information. At the same time, future research should move beyond conceptual analysis toward empirical testing of the proposed framework.
Future studies could develop a quantitative Digital Accounting Transformation Index and examine its relationship with financial reporting quality, reporting timeliness, internal control effectiveness, audit efficiency and organizational performance.
The central conclusion is that the future of accounting is not simply digital bookkeeping. It is the creation of an integrated information ecosystem in which accounting data are generated, verified, processed, reported and analysed continuously while professional accountants retain responsibility for interpretation, control and judgment.
References
-
IFRS Foundation. (2025).
-
IFRS Accounting Taxonomy 2025.
-
IFRS Foundation. IFRS Foundation. (2026).
-
Digital financial reporting. IFRS Foundation.
-
IFRS Foundation. (2026). IFRS Accounting Taxonomy 2025 to remain current for 2026 reporting. IFRS Foundation.
-
Ashraf, M. (2025). Does automation improve financial reporting? Evidence from internal controls. Review of Accounting Studies, 30, 436–479. https://doi.org/10.1007/s11142-024-09822-y. (DOI.org)
-
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598. (ScienceDirect)
-
Akter, M., Kummer, T.-F., & Yigitbasioglu, O. (2024). Looking beyond the hype: The challenges of blockchain adoption in accounting. International Journal of Accounting Information Systems, 53, 100681. https://doi.org/10.1016/j.accinf.2024.100681. (ScienceDirect)
-
Sordi Schiavi, G., Behr, A., & Marcolin, C. B. (2024). Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change. International Journal of Accounting Information Systems, 52, 100662. https://doi.org/10.1016/j.accinf.2023.100662. (ScienceDirect)
-
Sassi, W., Ben Othman, H., & Hussainey, K. (2024). The determinants of eXtensible Business Reporting Language (XBRL) adoption: A cross-country study. International Journal of Disclosure and Governance, 21, 175–192. https://doi.org/10.1057/s41310-023-00192-6.)
-
Al-Okaily, M., Alkayed, H., & Al-Okaily, A. (2024). Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets. International Journal of Information Management Data Insights, 4(1), 100228. https://doi.org/10.1016/j.jjimei.2024.100228.
-
Mukhopadhyay, S., et al. (2024). From traditional to digital: The role of XBRL adoption in improving financial statements transparency. Global Knowledge, Memory and Communication, 74(9–10), 3100–3113. https://doi.org/10.1108/GKMC-04-2023-0117. (ScienceDirect)
-
Al Frijat, Y. S. (2024). Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system. Business: Theory and Practice. https://doi.org/10.3846/btp.2024.18652.
-
Akter, M., Kummer, T.-F., & Yigitbasioglu, O. (2025). The disruption of blockchain technology in accounting: A review of scientific progress. Journal of Accounting & Organizational Change, 21(7), 330–362. https://doi.org/10.1108/JAOC-10-2024-0327.
-
Republic of Kazakhstan. Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”. Information System “Adilet”.)
-
Republic of Kazakhstan. Rules for automation of accounting. Information System “Adilet”.)
-
Republic of Kazakhstan. (2026). Digital Code of the Republic of Kazakhstan. Information System “Adilet”.
-
State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. (2025). Electronic Invoice Information System.)