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,focusingontheIntegratedAutomatedInformationSystem“e-Minfin,”theuseofInternationalPublic SectorAccountingStandards(IPSAS),thedigitalisationoftheSupremeAuditChamberandtheintroductionof theDigitalTenge.Theanalysisconsidersboththepracticalfunctionsoftheseinitiativesandtheconstraintsthat become visible when digital tools are incorporated into existing institutions.Theevidencereviewedinthestudysuggeststhattechnologybyitselfdoesnotresolveweaknessesinfinancial 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’sexperienceisalsoconsideredalongsideselectedpracticesinFranceandSouthKorea. Thecomparisonpointstotheimportanceofinteroperability,clearlyassignedinstitutionalresponsibilities andcontinuousprofessionaldevelopment.Forpublicsectoraccountingandaudit,thenextstageofreform is therefore likely to involve wider use of data analytics, artificial intelligence and programmable financial instruments, but within stronger governance and control arrangements.