Transition to the digital economy determines the readiness of the national economy complex for the emergence of new industries, forms of economic cooperation, and general development of the regional economy on the whole, both for a separate region and for the entire country. Authors determine the possibility of application of digital transformations in regional development. This is due to the fact that the Republic of Kazakhstan is a country with widely differentiated regional development. This means that regional development should be proceed not only from the application of digital technology directly within the regional economy, but also from the introduction of digital technology in certain sectors of the industrial complex. The novelty of the study lies in the determination of the possibility of implementing digital technology as an integral part of the economy and the possibility of clustering individual industries on the basis of digital platforms and communication technology. The authors provide mathematical justification of the integration model for digital complexes within various economy sectors of individual regions. Authors propose using the developed mechanism for structuring the current situation of regional economic development. The practical significance of the study is determined upon designing regional development programs. This will facilitate the increase of position of Kazakhstan in the ratings of world development and economic comfort of living in the state.

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The ongoing economic reforms in the CIS countries, including Kazakhstan, have highlighted the need for fundamental changes in the accounting practices as well. To achieve the objectives of developing market mechanisms, reforms in the accounting system should be put in the forefront. The need for drastic changes in the organization of accounting has been driven by the development of new economic relations between business entities in the context of transitioning from a centralized economic system to a market economy. The process of development and implementation of new accounting regulations in Kazakhstan has been complicated by the lack of systematic studies on improving accounting in the conditions of market relations, the lack of research into ways of overcoming significant differences in the accounting systems that had historically evolved under a centralized system and market economy.