PERCEPTIONS AND ADOPTION BARRIERS OF AI IN ACCOUNTING FIRMS: RESEARCH ON KAZAKHSTAN VS. GLOBAL RESULTS

The integration of Artificial Intelligence (AI) into accounting is reshaping the profession, improving automation, decision-making, and analytical capabilities. Yet, the adoption of AI varies greatly across countries, influenced by local infrastructure, education, and organizational culture. This study examines the perceptions and barriers surrounding AI adoption in accounting firms, comparing Kazakhstan’s experience with global practices. Drawing from academic and industry sources, the research identifies key challenges such as limited technical expertise, resistance to change, high implementation costs, and regulatory uncertainty. The findings emphasize the need for targeted education, policy support, and innovation-driven strategies to enhance Kazakhstan’s competitiveness in the global accounting landscape.