turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2026-1-3-443-458turan-5720Research ArticleТРИБУНА МОЛОДОГО ИССЛЕДОВАТЕЛЯPLATFORM OF YOUNG RESEARCHERКомплексный анализ эмпирического состояния цифровой трансформации систем бухгалтерского учета и аудита в строительной отраслиA comprehensive empirical analysis of the digital transformation of accounting and auditing systems in the construction industryhttps://orcid.org/0009-0001-7333-8526НуржановаШ. Н.NurzhanovaSh. N.

докторант.

Астана

doctoral student.

Astana

shyraynurzhanova@gmail.comhttps://orcid.org/0000-0002-6957-7364КажмухаметоваА. А.KazhmukhametovaA. A.

к.э.н., доцент.

Астана

c.t.s., associate professor.

Astana

asem.kaa3103@gmail.comhttps://orcid.org/0000-0002-6345-8102КумеховК. К.KumekhovK. K.

д.э.н., профессор.

Москва

d.e.s., professor.

Moscow

k.kumehov@odin.mgimo.ruЕвразийский национальный университет им. Л.Н. ГумилеваКазахстанL.N. Gumilyov Eurasian National UniversityKazakhstanМосковский государственный институт международных отношенийРоссияMoscow State Institute of International RelationsRussian Federation20260210202603443458Copyright © Нуржанова Ш.Н., Кажмухаметова А.А., Кумехов К.К., 20262026Нуржанова Ш.Н., Кажмухаметова А.А., Кумехов К.К.Nurzhanova S.N., Kazhmukhametova A.A., Kumekhov K.K.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/5720

Цель статьи – на основе исследования финансово-учетных показателей крупных предприятий отечественного и глобального строительных секторов провести комплексную оценку эмпирического состояния цифровой трансформации систем учета и аудита, а также выявить ключевые закономерности их развития. Методы – в процессе исследования были использованы вертикальный и горизонтальный анализ финансовой отчетности, а также метод кросс-сравнительной аналитики. Результаты – на основе официально аудированной отчетности флагманов строительной индустрии проведен эмпирический анализ цифрового уровня ведения учета. Систематизированы функциональные особенности технологической архитектуры компаний (ERP, BIM, Big Data), а также оценено их влияние на транзакционную оперативность (Real-time audit) и структуру нематериальных активов. Выявлены проблемы платформенной асимметрии и низкого уровня капитализации цифровых продуктов в отечественной практике. Выводы – авторами предложена трехуровневая эволюционно-архитектурная модель цифровизации учета у строительных субъектов. Обоснована стратегическая значимость углубленной интеграции систем учета и аудита с искусственным интеллектом (AI) и смарт-контрактами блокчейна, а также формирования единой отраслевой облачной экосистемы учета для оптимизации хозяйственных процессов.

Target of the article is to conduct a comprehensive assessment of the empirical state of digital transformation in accounting and audit systems, and to identify key patterns of their development, based on the study of financial and accounting indicators of large enterprises in the domestic and global construction sectors. Methods – the study employed vertical and horizontal analyses of financial statements, as well as the cross-comparative analysis method. Results – an empirical analysis of the digital level of accounting was conducted based on the officially audited financial statements of construction industry flagships. The functional features of the companies› technological architecture (ERP, BIM, Big Data) were systematized, and their impact on transactional efficiency (Real-time audit) and the structure of intangible assets was evaluated. The issues of platform asymmetry and low capitalization level of digital products in domestic practice were identified. Conclusions – the authors proposed a three-level evolutionary-architectural model of accounting digitalization for construction entities. The strategic importance of deeper integration of accounting and audit systems with Artificial Intelligence (AI) and blockchain smart contracts, as well as the formation of a unified sector-specific cloud accounting ecosystem to optimize business processes, was substantiated.

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The authors declare that there are no conflicts of interest present.