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Bulletin of Abai KazNPU. Series of Economic

FINANCIAL GOVERNANCE IN THE CONTEXT OF DIGITAL TRANSFORMATION OF CORPORATIONS 

12

8

Al-Farabi Kazakh National University
КазНУ им аль - Фараби
Abstract

The rapid of technologies fundamentally the and of financial . In context high volatility, overload the for -time , traditional management based annual and reporting becoming effective. purpose this is identify impact digital on system financial of and assess effect the performance companies. research is on main : comparative and -statistical . The analysis used identify differences traditional digital of governance terms budgeting, management, decision- and reporting. economic- analysis conducted a of 120 corporations the , IT financial for period 2020-2025. relationship the Index the Function key indicators as , ROE, Profit , Operating and in was . The of study that is strong correlation the of and performance. with high of , above 70%, ROA 8.9% compared 3.8% for with low , and of 15.6% to 7.9%. costs a of are 8.1 points , and in are 3.2 higher. study that financial allows to increase , reduce and investment . Practical are for implementation digital such AI- forecasting, ERP RPA corporate .

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