Aigul Orazbayeva

This study investigates the transformative potential of blockchain technology in financial accounting by examining its applications, challenges, and implications. The study begins with a review of blockchain’s origins and its ability to address inefficiencies, fraud risks, and transparency limitations in traditional accounting. A mixed-methods approach was employed, combining qualitative thematic analysis and quantitative statistical techniques. The qualitative analysis involved thematic coding of data from case studies and organizational reports, while the quantitative analysis assessed financial data using descriptive and inferential statistical methods. Eight organizations from diverse industries—including banking, retail, and technology—were purposively sampled to capture varied experiences and applications of blockchain technology. Key findings reveal blockchain’s ability to enhance transparency, efficiency, and security in financial transactions, offering significant advantages for financial reporting and auditing. However, challenges such as regulatory uncertainties, scalability concerns, and technical complexities remain barriers to its widespread adoption. This research provides actionable recommendations to overcome these challenges and maximize blockchain’s benefits in financial accounting. By integrating theoretical insights with empirical evidence, this study contributes to advancing the understanding of blockchain’s role in transforming financial practices, offering practical guidance for academia and industry practitioners alike.

This study aims to assess the impact of regulatory compliance on the effectiveness of risk management and the financial performance of Kazakhstan’s banking sector. Applying Structural Equation Modeling (SEM), the study examines data from Kazakhstani banking institutions, revealing the direct and mediated impacts of regulatory compliance on financial performance, with risk management efficacy as a key intermediary. The analysis identifies a significant direct relationship between regulatory compliance and risk management efficacy (coefficient: 0.45, p-value: < 0.001), suggesting that compliance efforts substantially bolster risk management capabilities. The impact of risk management efficacy on financial performance is also notable (coefficient: 0.35, p-value: < 0.001), confirming its crucial role in financial success. Additionally, a direct, though less pronounced, influence of regulatory compliance on financial performance is observed (coefficient: 0.20, p-value: 0.004). The model’s explanatory power is reflected in an R-squared value of 0.248, indicating that it accounts for approximately 24.8% of the variability in financial performance. These findings underline the critical role of regulatory adherence and effective risk management in ensuring financial success, offering strategic insights for banking operations in Kazakhstan.

The paper examines the impact of digital technologies on the organisation of performance audits of government programmes. Digital technologies provide ample opportunities for transforming public administration, with each new stage of their development. The magnitude of changes associated with the transition to digital government has prompted many to think and think about «digital era public administration» as a core concept in public administration, evolving largely in a digital transformation.The purpose of the study is to examine new digital trends and the impact of digital technology on the organisation of performance audits of government programmes.Using general scientific methods of knowledge (analysis, synthesis, induction, deduction, method of comparison), the impact of digital technologies on the organisation of the audit of the effectiveness of the implementation of state programmes is considered.In the course of the study, the authors propose the use of «breakthrough» digital technologies that facilitate the implementation of results-based management principles, which will save budgetary resources, increase efficiency in their use, and broaden the list of strategic objectives pursued by the public authorities.The study determined that the introduction of digital technology could contribute to a significant reduction in the cost of maintaining apparatuses. With the active deployment of artificial intelligence and automated decision-making technologies, governments could expect between and 30 percent time savings within five to seven years. The results of the analysis show that the active use of digital technologies implies the expansion of methods for analysing and evaluating the implementation of government programmes, including as part of performance and efficiency audits of their implementation.It is concluded that the application of digital technologies can be an «engine» for further implementation of public administration by results. To this end, the development of new government information systems must consider the benefits of ‘breakthrough’ digital technologies as much as possible. В статье рассматривается влияние цифровых технологий на организацию аудита эффективности реализации государственных программ. Цифровые технологии предоставляют множество возможностей для трансформации государственного управления, находясь на каждом новом этапе своего развития. Масштаб изменений, связанных с переходом к цифровому правительству, побуждает многих задуматься о «государственном управлении цифровой эры» как основной концепции в государственном управлении, развивающейся во многом в условиях цифровой трансформации. Цель исследования - рассмотреть последние тенденции в области цифровых технологий и влияние цифровых технологий на организацию аудита эффективности государственных программ.С помощью общенаучных методов познания (анализ, синтез, индукция, дедукция, метод сравнения) рассмотрено влияние цифровых технологий на организацию аудита эффективности реализации государственных программ.В ходе исследования авторы предлагают использовать «прорывные» цифровые технологии, способствующие реализации принципов управления, ориентированного на результат, что позволит экономить бюджетные ресурсы, повысит эффективность их использования и приведет к расширению перечня стратегических задач, решаемых государственными органами власти. При активном внедрении технологий искусственного интеллекта и автоматизированного принятия решений государства могли бы рассчитывать на экономию времени от 27 до 30% в течение пяти-семи лет.Результаты анализа показали, что активное использование цифровых технологий предполагает расширение методов анализа и оценки реализации государственных программ, в том числе в рамках аудита результативности и действенности их реализации.Сделан вывод о том, что использование цифровых технологий может стать «локомотивом» дальнейшего внедрения государственного управления по результатам. Для этого важно, чтобы при разработке новых государственных информационных систем максимально учитывались преимущества «прорывных» цифровых технологий». Мақалада цифрлық технологиялардың мемлекеттік бағдарламаларды іске асыру...