The global integration of Artificial Intelligence (AI) in accounting practices has transformed the profession, enhancing automation, accuracy, and strategic decision-making. However, the degree of AI adoption varies considerably between countries, influenced by factors such as technological infrastructure, regulatory frameworks, and workforce readiness. This study conducts a comparative analysis of AI applications in accounting between Kazakhstan and selected developed economies, specifically the United States, the United Kingdom, and China. The research identifies key similarities and divergences in AI adoption, highlights challenges unique to Kazakhstan, and outlines potential pathways for advancing AI integration. The findings contribute to understanding the strategic steps Kazakhstan must undertake to foster digital innovation within its accounting sector.
Uakhit K.A. 1 Comparison of AI Application in Accounting in Kazakhstan and Other Countries // Международный научно-общественный журнал "DOGMA". – 2025. – № 1(30);
URL: journaldogma.esrae.ru/30-630 (дата обращения:
06.12.2025).