Gulnar Nurgalieva

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About

Dr. Gulnar Nurgalieva is a prominent researcher at the intersection of digital transformation and accounting, whose work critically examines how emerging technologies reshape financial reporting and economic systems. Her most cited paper, "Digital economy and its role in accounting" (2020, 16 citations), establishes her as a key voice in understanding the digital economy as a primary driver of modern economic growth. In this foundational work, Nurgalieva systematically analyzes the evolving concept of the digital economy while emphasizing the urgent need to develop new theoretical and methodological frameworks for accounting practices in this new landscape. Her research demonstrates how traditional accounting paradigms must adapt to accommodate digital assets, automated transactions, and data-driven decision-making processes. By bridging the gap between technological innovation and financial accountability, Nurgalieva's contributions provide essential guidance for practitioners and policymakers navigating the complexities of digital economic systems. Her scholarship continues to influence how accounting professionals understand and implement digital tools, making her work particularly valuable for students and researchers exploring the future of financial reporting in an increasingly digitized world.