Integration of accounting and management information systems: advantages and challenges
Year: 2025
Type: article
Abstract: Purpose of the research. Study of the process of integration of accounting and management information systems in the Republic of Kazakhstan. Methodology – empirical and statistical analyses. Originality / value. The originality and value of this scientific research lies in the analysis based on an interdisciplinary approach and specificity of the study, within the framework of the conditions of the Republic of Kazakhstan. In the modern world, the dynamics of the digital economy, as well as the importance of implementing accounting and management information systems in practical business processes becomes a relevant topic for research. Nevertheless, not enough research has been conducted and published in the Republic of Kazakhstan to fully analyse this process. The presented study fills this gap in the information base of the scientific community by offering a systematic analysis of the advantages and challenges faced by commercial companies in the Republic of Kazakhstan in integrating accounting and management systems. Findings. The presented research demonstrates that the introduction of accounting and management information systems in commercial organisations of the Republic of Kazakhstan has a significant potential to influence the improvement of efficiency and productivity indicators. The data analysed in the course of the study revealed that the integration of digital products for accounting and management contributes to increased control over financial flows and information flows, improved accuracy of reporting and accelerated management decision-making. This research study identified the main challenges faced by organisations in directly implementing information systems into their business processes. Based on all the findings, specific recommendations have been formulated aimed at levelling the impact of potential problems, as well as developing commercial success, productivity and retention of competitive advantage.
Source: Central Asian Economic Review
Institution: Al-Farabi Kazakh National University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408147484