Yerdavletova, F., Bimendiyeva, L. ., Amankeldi, A. and Shmygol, N. . (2024) “Digitalization of accounting and auditing as a factor in increasing the efficiency of national resource management”, Journal of Economic Research & Business Administration, 149(3), pp. 59–72. doi: 10.26577/be.2024-149-i3-05.