THE ROLE OF CASH ACCOUNTING IN MAINTAINING FINANCIAL DISCIPLINE WITHIN BUDGETARY ORGANIZATIONS OF THE REPUBLIC OF KAZAKHSTAN

The purpose of this study is to identify the impact of high-quality cash accounting on the effectiveness of financial discipline in the public sector of the Republic of Kazakhstan. The problem addressed in the article lies in insufficient transparency and control over cash flows, which may adversely affect the financial sustainability of organizations. Within the framework of the research, three key objectives are defined: to analyze the theoretical foundations of cash accounting; to assess the state of financial discipline in budgetary organizations; and to develop recommendations for improving accounting processes. The research methodology incorporates both qualitative and quantitative methods of analysis, allowing for a more comprehensive examination of the subject under study. The object of the research comprises budgetary organizations of the Republic of Kazakhstan, which ensures the practical relevance of the findings. The scientific novelty of the study lies in the systematization of key risks of financial discipline violations associated with cash accounting in budgetary organizations of the Republic of Kazakhstan, as well as in substantiating the role of digitalization as a tool of preventive control.