The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of «Digital economy», the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the «Digital Kazakhstan» program regarding accounting; and the transformation of accounting activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy and information society are considered. Digital literacy is the knowledge and ability of a person to use information and communication technologies in their daily and professional activities. changes to the accountant’s function, adding artificial intelligence to accounting operations, Robots, or programs that process data.

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This article presents the results of a study into the features of the formation of economic inequality in Kazakhstan in the context of global trends in the country’s development. The methodological basis of the study was a comparative analysis of the former Soviet Union (FSU) and OECD countries in terms of economic development and inequality in the context of global changes and trends, implemented with the help of econometric and economic‑statistical methods. The study revealed a direct statistically significant (p < 0.05) correlation between the level of income concentration of the 10% group and the economic growth of Iceland (r = 0.67) and the Republic of Belarus (r = 0.65). In the case of the Republic of Kazakhstan, no such correlation was found. However, in Kazakhstan, the link between the 10% group’s income concentration and gross domestic product per capita has been established. The dynamics of GDP growth and the values of Kazakhstan’s population’s real money incomes have a stable inverse relationship. The correlation coefficient between them is r = –0.46, and the determination coefficient is R = 0.215, based on data from 2008 to 2020. This suggests that economic growth is still the most important factor that influences the population’s real income. The results of the study will be put into practice by familiarizing government officials with the developed proposals for enhancing the state’s policy of overcoming economic inequality and setting the stage for sustainable economic growth. In addition, the results of this study will be of interest to academic science, actualizing new directions for further research.

The article describes the main features of accounting and development of accounting in the hotel business during the transition to a digital economy. Considering the use of digital programs and applications, recommendations are given for improving accounting. The hotel industry is a key player in international tourism, and tourism flows depend on the quality of the tourism industry sector. The Republic of Kazakhstan is famous for its rich natural and tourist resources, but it occupies a small segment in the world tourism development. The main differences in the work of different hotels and hotels on the example of Kazakhstan and hotels in other countries are reviewed and summarized. In connection with the various services provided in hotels, it is necessary not only to monitor the quality of service and monitor the work of the staff but also to keep records of all possible expenses. In this regard, the cost of hotel business management. The paper discusses examples of automated systems to improve performance and accounting in hotels.

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