Abstract
The program of development of the digital economy in Kazakhstan determines the main directions of the state policy of the Republic of Kazakhstan on the formation of a digital (electronic) economy, in order to comply with national interests and implement national priorities. At the same time, the absence of physical boundaries in the digital space opens up access to a substantial array of such data to numerous participants in the global economic space. The development of national programs for the new-generation economy, including the issues related to the development and introduction of technologies, the analysis of “big data” and forecasting, the introduction of new management methods, becomes a task of strategic importance not only in the context of the socio-economic well-being of states, but also as a condition for maintaining sovereignty on the background globalization and implementation of digital development programs by other global market participants. Earlier in Kazakhstan, the Bolashak international education program was initiated and the formation of an “electronic government” began. The foundation for the digital transformation of the economy of Kazakhstan, became the state program "Information Kazakhstan-2020". It contributed to the development of the transition to the information society, the improvement of public administration, the creation of institutions of an “open and mobile government”, the growth of accessibility of the information infrastructure not only for corporate structures, but also for citizens of the country. Under these conditions, issues of updating the role of accounting in the system of information support for managing sustainable economic development processes, changing its substantive, methodological and conceptual frameworks influenced by the technological capabilities of digitalization and content requirements are of particular importance.