Transforming public sector accounting through digital innovation

Abstract

Digitalisation is changing not only the technical side of public sector accounting but also the way financial
information is produced, checked and used in public decision-making. This article examines that process in
Kazakhstan, focusing on the Integrated Automated Information System “e-Minfin,” the use of International Public
Sector Accounting Standards (IPSAS), the digitalisation of the Supreme Audit Chamber and the introduction of
the Digital Tenge. The analysis considers both the practical functions of these initiatives and the constraints that
become visible when digital tools are incorporated into existing institutions.
The evidence reviewed in the study suggests that technology by itself does not resolve weaknesses in financial
control. The effect of digitalisation depends on whether information systems exchange reliable data, whether
internal control procedures work as intended and whether public institutions have staff able to use the new
tools. Kazakhstan’s experience is also considered alongside selected practices in France and South Korea.
The comparison points to the importance of interoperability, clearly assigned institutional responsibilities
and continuous professional development. For public sector accounting and audit, the next stage of reform
is therefore likely to involve wider use of data analytics, artificial intelligence and programmable financial
instruments, but within stronger governance and control arrangements.