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B. Sultanova

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Review Open access Oct 2026

ETHICS OF ARTIFICIAL INTELLIGENCE USE IN ACCOUNTING IN KAZAKHSTAN: SERVICES, ACCOUNTING-CYCLE STAGES AND A LEGAL RISK MATRIX

The digitalisation of accounting in Kazakhstan is evolving from basic document automation to the use of artificial intelligence (AI) systems capable of recognising primary documents, classifying transactions, detecting anomalies and generating analytical explanations. Despite this transformation, professional responsib...

Ж. Р. Нугманова, F. Yerdavletova, N. Sherimova et al. · 0 citations

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