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№ |
Название статьи |
Авторы |
Год |
Название журнала |
Краткая аннотация |
Ссылка |
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1 |
The content and role of human capital in the modern economy of Kazakhstan |
Janshanlo, R.E., Nurgaliyeva, G.K., Oralbaeva, Z.Z., Dzhakisheva, U.K., Aktureeva, E.A. |
2020 |
Human Systems Management |
The article discusses various approaches to the concept of 'human capital'. OBJECTIVE: In the modern economy, human capital is becoming the most important factor in economic growth and determines the future of the country. The purpose of the research is to analyse the index of human capital in Kazakhstan, what factors have an influence and find ways to increase it. METHODS: Various methods were used, including analysis and synthesis, measurement and comparison. RESULTS: Based on the analysis of qualitative and quantitative parameters of human capital, the trends in the human development index are revealed. It was shown that human capital is a necessary independent factor determining economic growth. An attempt has been made to solve the problems of valuing human capital and equitable distribution of income in the context of the amortization of human capital. CONCLUSIONS: The main areas of human capital formation need to be reformed, in particular education and health, by enhancing investment. An analysis of the values of the human development index clearly shows that for the economic development of states it is necessary to pay more attention to such indicators for the level of education as well as for a decent standard of living for every citizen. |
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2 |
Developing an accounting system: Under the macroeconomic and microeconomic model of economic relations between business entities. example of hospitality management |
Tovma N., Nurgalieva G., Dzhakisheva U., Kupenova Z., Ussabayev A., AristambayevaA. |
2019 |
Journal of Environmental Management and Tourism |
The ongoing economic reforms in the CIS countries, including Kazakhstan, have highlighted the need for fundamental changes in the accounting practices as well. To achieve the objectives of developing market mechanisms, reforms in the accounting system should be put in the forefront. The need for drastic changes in the organization of accounting has been driven by the development of new economic relations between business entities in the context of transitioning from a centralized economic system to a market economy. The process of development and implementation of new accounting regulations in Kazakhstan has been complicated by the lack of systematic studies on improving accounting in the conditions of market relations, the lack of research into ways of overcoming significant differences in the accounting systems that had historically evolved under a centralized system and market economy. |
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3 |
Research of innovative activity of Kazakhstan companies. Example of tourism and hospitality management |
Doszhan, R., Usmanov, A., Nurmagambetova, A., Dauliyeva, G., Assilova, A. |
2019 |
Journal of Environmental Management and Tourism |
In modern conditions, innovative activity is an important component of the process of ensuring the successful performance of an enterprise that actualizes the need for research of this activity. Sociological investigations of economic entities of the innovation system of the Republic of Kazakhstan were conducted in order to identify common problems and conditions of its functioning, as well as to evaluate key factors for the development of innovation business entities and research activities. There have been raised relevant question about the lack of demand for innovation in the country and the question of the imperfection of legislative regulation of innovation activity. Proposals to increase innovation activity, taking into account the scientific research results of other researchers and on the basis of the provisions of the current Kazakhstan legislation are made. |
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4 |
Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity |
Orazalin, N., Baydauletov, M. |
2020 |
Corporate Social Responsibility and Environmental Management |
Drawing on upper echelons and resource dependence theories and using data of European listed companies over the period 2009–2016, we examine the effects of corporate social responsibility (CSR) strategy and board gender diversity on environmental and social performance. In particular, we investigate whether CSR strategy contributes to improving corporate environmental and social performance, and whether this relationship is moderated by board gender diversity. Our empirical findings suggest that firms with more effective CSR strategies exhibit better environmental and social performance. The results also show that board gender diversity is positively associated with environmental and social performance, thus supporting the notion that board gender diversity promotes sustainable development. Furthermore, the findings reveal that the positive relationship between CSR strategy and environmental performance is negatively moderated by board gender diversity. Finally, the results show that that national governance quality and firm size are important underlying factors affecting corporate environmental and social performance. |
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5 |
The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan |
NurgaliyevaAliya, M., SyzdykovaElmira, Z., Gumar Nazira, A., LambekovaAigerim, N., KhishauyevaZhanat, T. |
2020 |
Uncertain Supply Chain Management |
The main concern of the current empirical research is to examine the role of management accounting techniques in determining the relationship between purchasing and supplier management in the retail sector of Kazakhstan, which during the last four years, has grown significantly. This study is based on the premise that managerial accounting is aligned with many factors such as quality, reliability, and price along with make-or-buy analysis, supplier certifications, value analysis, and certification as well. Besides, planning and sharing of information and holding ethical standards can also be aligned with managerial accounting. Employing a survey-based methodology, the SEM-PLS technique is used as a statistical tool to test the hypothesized relationships and answer the research questions of this study. The findings of the study provide support to the theoretical framework and a ground to examine the hypotheses of the current study. The results reveal that the cost of purchased goods did not represent only the purchasing element but also such factors like quantity and quality of goods and delivery time that can significantly influence any organizational operations. The study reiterates that the basic purpose of managerial accounting with reference to purchasing is the formulation and execution of a purchasing plan for goods with the supporting operation strategies. These findings will be helpful for policymakers and practitioners to understand the issues related to management accounting techniques and determine the relationship between purchasing and supplier management in the retail sector. |
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6 |
Management of successful technology transfer in agriculture: The case of Kazakhstan |
Sousa, R.D., Boranbayeva, A., Satpayeva, Z., Gassanova, A. |
2021 |
Problems and Perspectives in Management |
Progress of agriculture is becoming increasingly reliant on the successful application of technology. However, many developing countries depend on technology transfer from other countries to be utilized in large and complex projects in agriculture. This study intends to identify strategic directions for successful technology transfer in developing countries’ agriculture with Kazakhstan as a case study. A SWOT analysis was conducted using Internal Factor Evaluation, External Factor Evaluation, Strategic Position and Action Evaluation, and Quantitative Strategic Planning matrices as analytical methods, based on primary data from interviews and secondary data from reports. With a weight of 52%, opportunities prevail in external factors, with emerging good geographical position, land area latitude, and participation in economic integrations as the most significant ones. On the other hand, internal factors such as emerging low skills in agricultural innovation, insufficient resources in agriculture, old technologies and worn-out equipment, and lack of mechanisms for effective adaptation of foreign technologies to local conditions are indicated as weaknesses, with the percentage of 82%. This study includes twenty-six strategies that were specially designed for technology transfer, and nine of them are considered the most relevant in overcoming internal weaknesses by exploiting external opportunities. Promoting agriculture in an innovative direction, expanding the resource base necessary for technology transfer, and increasing sources of funding for the transfer of technology and the R&D expenditures in agriculture make a top 3 of these strategies. These results will be of interest for policymakers in decision-making on technology transfer in agriculture. |
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7 |
Human capital management trends in the innovative economy of Kazakhstan |
Janshanlo, R.E., Kogut, O.Y., Czerewacz-Filipowicz, K. |
2019 |
Polish Journal of Management Studies |
In modern conditions, the competitive advantages of the economy of Kazakhstan and the possibility of its modernization, which is inextricably linked with innovative activity, are largely determined by the accumulated and realized human capital. In a knowledge-based economy, the generation of high-quality human capital, necessary for sustainable economic, social, cultural and natural development, is vital, which requires both research and assessment of the state of human capital. The purpose of this study is to analyze the state, dynamics of management and development of human capital in Kazakhstan, and also presents a methodology for its calculation. The article considers the influence of various factors on the human development index using a multivariate correlation and regression model, which allows you to effectively analyze the available data and predict their value for the next period under consideration. A comparative study of the development of human capital in Kazakhstan and abroad is given. |
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8 |
Resource-saving problems: World experience and Kazakhstan |
Ongdash, A., Zhorabayeva, Z., Uteyev, B., Gubaidullina, M., Ongdashuly, E. |
2018 |
Academy of Accounting and Financial Studies Journal |
The basic principle of modern policy both on state, and on regional levels - to provide existence of globally competitive, innovative and effective policy concerning efficiency of use of resource potential of economy. In this regard experience of resource-saving policy in the developed countries which shows that in the field of economy of material raw material resources the long-term resource-saving policy is the cornerstone of positive results deserves attention. In article the main approaches to resource-saving as to a factor of increase in efficiency of social production in the conditions of ensuring sustainable development in Kazakhstan are defined. The concept of "green economy" which purpose of realization is preservation and restoration of the natural capital is considered. Expected indicators of development of economy in usual and "green" scenarios are given. The international experience of practical realization of model of "green economy" is investigated. Implementation of the concept of "green economy" in the Republic of Kazakhstan as one of important instruments of providing a sustainable development of the country is considered). |
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9 |
Competitiveness and economic profit analysis of Kazakhstan’s poultry companies |
Hájek, P., Zhunissova, G., Oralbaeva, Z., Zhidebekkyzy, A., Baidildina, A. |
2019 |
Journal of International Studies |
Measuring competitiveness in central Asian post-socialist countries is problematic as many well-known metrics systems fail to warn about bankruptcy risks sufficiently early or at all. With 2013-2017 data, we have compared data on the selected poultry sector companies operating in Kazakhstan to analyze their competitiveness, while financial analysis metrics provided us with the financial performance data. In particular, we have analyzed two publicly traded companies – Alatau-Kus JSC and Ust-Kamenogorskaya pticefabrikaJSC, and two non-publicly traded companies – Alel-Agro JSC, and Sever Ptica JSC. These are compared with the largest Czech poultry meat producer Vodnanska drubez, JSC. Firstly, we measured competitiveness through bankruptcy and creditworthiness models and compared competitiveness as compared to financial situation of the main competitors at that market. To measure competitiveness, we used such indicators as IN99, IN01, IN05. We show the IN models can be beneficial in the case of the post-socialist countries. By using INFA, we have aimed to confirm that only financially healthy companies, producing economic value added, can be competitive in the long run. For this analysis, we have additionally compared data with those of Czech food industry. We show that Czech INFA metrics system can serve as a very useful indicator for competitiveness analysis of Kazakhstan companies. |
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10 |
The experience and the prospects of Islamic finance in Kazakhstan |
Shirazi, N.S., Kuanova, L.A., Ryskulov, A., Mukusheva, A.G. |
2021 |
Qualitative Research in Financial Markets |
This paper aims to take stock of the Islamic finance experience and aims to identify an approach for further development in Kazakhstan, using qualitative and quantitative assessments. Design/methodology/approach: The paper presents a conceptual framework based on literature review and content analysis. Furthermore, the study uses a survey-based methodology to collect data and determine the prospects, challenges and possible remedies. The quantitative parameters of the potential of Islamic finance in Kazakhstan are based on the assessment of funds on bank deposits, which can be considered potential resources for Islamic financial instruments. Findings: The results suggest improving the legal framework and institutional environment to grow Islamic finance in the country. Raising trust levels in a Shariah-based system within the local population, reducing transaction costs and reducing information asymmetry allow raising public awareness of Islamic finance and integrating Islamic finance into the conventional financial system. Research limitations/implications: This paper is not free from limitations and does not focus on implementing the suggested results. Social implications: This work elaborates in what way the Islamic finance advancement affects the development of economics and focuses on co-financing of real asset-based projects, with the risk and loss sharing; charity; strict prohibitions on the financing of haram activities, pseudo-needs; and subordination of the individual’s interests to society. Originality/value: The proposed study presents originalities and it identifies the significant challenges and barriers for further Islamic financial industry development in Kazakhstan by professionals survey. Furthermore, the study assesses potential Islamic finance assets and provides recommendations for successful Islamic finance advancement, considering the peculiarities of the national economy. |
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11 |
Investigating the customers’ drivers of Islamic credit card loyalty and word of mouth |
Jamshidi, D., Kuanova, L. |
2020 |
Journal of Islamic Marketing |
Because of the huge advantages of Islamic credit cards for both banks and customers, the purpose of this study is to examine the main factors that influence consumers to use an Islamic credit card (ICC). Design/methodology/approach: Accordingly, the innovation diffusion theory, customer awareness and loyalty concept are considered because of their ability to predict behavior and also to provide valuable information. The proposed research model of the study was empirically validated using data collected from 397 bank customers in Kish Island, Iran. Partial least squares-structural equation modeling was used to analyze the collected data from respondents. Findings: The results indicated that relative advantage and compatibility have a significant direct effect on ICC loyalty. The significant connection between ICC loyalty by bank customers and their decision to have positive word of mouth was also confirmed. Originality/value: This study represents a basis for further refinement of individual ICC acceptance and loyalty models for researchers. For practitioners, organizations and banks would be able to redesign and manage-related factors, which, in turn, would increase the probability of ICC acceptance and usage success by bank customers. |
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12 |
The measurement of quality of income tax assessment in building contractors |
Okanova, A.T., Kaipova, G.S., Nurmagambetova, A.Z., Shakbutova, A.Z., Zakirova, D.I. |
2021 |
Intellectual Economics |
In modern scientific research, income is considered exclusively in the context of the problems of levying income tax. Fuller use of such elements as rates and incentives can seriously affect tax regulation in the economy, the rate of economic growth, investment attractiveness for potential investors, and an increase in GDP. The purpose of this study is to develop practical recommendations on the use of the quality of the calculation of income tax by building contractors in the Republic of Kazakhstan. The object of the study is the system of tax relations arising between contractors of the building industry in the Republic of Kazakhstan and the state upon taxing income. The subject of the study is a set of theoretical aspects and practical problems existing within the framework of the current mechanism of income taxation for building contractors in the Republic of Kazakhstan. The authors used the following methods of scientific cognition: the dialectical method; the method of historical and logical analysis; the method of system approach and synthesis; the comparative method; and the economic and statistical method. Analysis of the influence of various factors on tax payments for the corporate income tax of the BI Group building company was considered with the use of correlation and regression analysis. The study of various theories of profit allowed the authors to conclude that income is the final result and the main goal of entrepreneurial activity, which allows for the active use of the regulatory mechanism of tax. |
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13 |
Diversification of R and D results commercialization |
Ziyadin, S., Omarova, A., Doszhan, R., Saparova, G., Zharaskyzy, G. |
2018 |
Problems and Perspectives in Management |
Due to the rapid growth of the market of scientific and technical products and the high level of competition, market appropriate solution becomes finding ways to commercialization of research products. The article substantiates the need for accelerated modernization of the Kazakh economy based on increasing the effectiveness of scientific research and introduction into industrial production of research results while diversifying the ways of commercializing R & D results. In this article, the authors analyze the current state of Kazakh science. As a result of the research, a new mechanism for multi-criteria selection of promising R & D results of scientific organizations has been proposed and a system of organizational and economic support for their commercialization has been substantiated. The results will be useful in the practical activities of both scientific and industrial organizations. |
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14 |
Problems and development of railway sector services in the Republic of Kazakhstan |
Zhanar, O., Lyazzat, K., Gaukhar, Z., Sanat, S. |
2017 |
Astra Salvensis |
Problems arising in the railway sector service and its development is one of the main trends in the Republic of Kazakhstan. It's of great importance to develop the railway sector service in the new development stage of Kazakhstani economy. The railway sector service problems and its development dynamics in the Republic of Kazakhstan are analysed in the article. Recommendations which were directed to the increase in railway sector service efficiency and its impact on management process are offered in the article. |
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15 |
Commercialization of conventional and sustainability-oriented innovations: A comparative systematic literature review |
Kalmakova, D., Bilan, Y., Zhidebekkyzy, A., Sagiyeva, R. |
2021 |
Problems and Perspectives in Management |
Innovations play an important role in achieving competitiveness and long-term economic growth at all levels of the economic hierarchy. More recently, the role of sustainability-oriented innovation in achieving economic growth has become equally important. However, there is a scientific debate about the possibility of effective commercialization of sustainability-oriented innovations. The existence of such scientific debate, as well as the absence of citation-based systematic literature reviews, became a prerequisite for conducting a comparative literature review of research on the effective commercialization of conventional and sustainability-oriented innovations. The purpose of the study is to conduct a comparative review and analysis of research on the commercialization efficiency of conventional and sustainability-oriented innovations. The analysis was conducted on the basis of a citation-based systematic literature review method. The results show that sustainable innovation research is more focused on the relationship between commercialization and firm performance. In the field of conventional innovations, research trends have shifted from studying the impact of technology transfer office (TTO) size, staffing, compensation practices to how strategic factors affect the efficiency of commercialization. In the area of sustainability-oriented innovation, the issues of the strategic orientation impact cause the most sustained interest, while managerial concerns and the stringency of environmental regulations have been actively explored in the past few years. It was revealed that the commercialization efficiency of sustainability-oriented innovations is characterized by so called sustainability-oriented criteria. A distinctive output criterion for commercialization efficiency of sustainability-oriented innovation is the improvement of the firm's image. In addition, content analysis identified possible research directions to be investigated. |
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16 |
Comparative sustainability analysis of two Asian Cities: A multidimensional assessment of Taipei and Almaty |
Shmelev, S.E., Sagiyeva, R.K., Kadyrkhanova, Z.M., Chzhan, Y.Y., Shmeleva, I.A. |
2018 |
Journal of Asian Finance, Economics and Business |
The article compares economic and environmental performance of Taipei and Almaty from the point of view of "green" economy, which is able to act as a key tool to ensure sustainable development of the region. As the comparison of the parameters of ecological and economic development of the Taipei and Almaty cities shows, they are similar in population size, but demonstrate completely different trends of sustainable development. Economic performance of the Taipei city is achieved with a decrease in the consumption of natural resources and the production of pollution, while the situation in Almaty is the opposite. Almaty maintains a high level of air pollution due to the use of coal in electricity production, as well as increased traffic and density of construction, including the southern part of the city, which is a zone for the transit of mountain air flows. The article discusses the activities jointly conducted by the Government of Taiwan and non-governmental organizations on environmental issues, as well as environmental NGOs, which resulted in significant improvements in the environmental field. Measures to stimulate the development and implementation of environmental innovations applied in the field of sustainable development in the city of Taipei can be adapted for the city of Almaty, where the environmental situation deteriorates year by year. |
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17 |
Quality management of higher education: Innovation approach from perspectives of institutionalism. An exploratory literature review |
Gulden, M., Saltanat, K., Raigul, D., Dauren, T., Assel, A. |
2020 |
Cogent Business and Management |
External pressures, like political, economic and technological factors, as well as competition at labour and education markets have challenged higher education institutions to reconsider their organizational structures and internal management approach to provide better quality education, to attract more potential stakeholders, as well as to sustain their positions at local and global markets. The responsiveness of universities to such pressures and uncertainties is diverse. There are dozens of research identifying current best quality management practices. However, this paper makes an emphasis on the analysis of one of the streams of economic science—institutionalism as an innovative approach to effective internal management in HEIs. Institutionalism is a direction in economic thought that places the main emphasis on the analysis of institutions, which is defined as norms, restrictions and principles of behaviour(“rules of the game”) within an organization. In general, institutionalism is so diverse that its study as a whole is almost meaningless because there are different trends in institutionalism itself. Some prefer isomorphic elements of new institutionalism, whereas other stress on processes of differentiation between universities. Nevertheless, despite a growing tendency of an isomorphic strategy of successful universities and effective organizational strategies, there is a lack of research conducted on the application of elements of institutionalism in higher education, as a successful approach to effective internal quality management. The central idea of this paper is to analyze the existing body of literature related to the application of institutionalism in higher education through systematic literature review. |
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18 |
Mukhtarova, K., Kupeshova, S., Ziyadin, S., Doszhan, R. |
2017 |
Economic Annals-XXI |
The article deals with issues and challenges related to the transition of Kazakhstan’s economy to industrial-innovative development, including the main causes for low innovation activities of enterprises, and peculiarities of the development of an effective mechanism to finance innovation activities and to strengthen the country’s intellectual capital Currently, countries that implement long-term innovative development strategies satisfying the needs of a diverse market have competitive advantages in the market. The present research enables us to identify and analyse problems of formation and development of Kazakhstan’s industrial and innovative economy, namely the lack of application of research results in business, inadequate and ineffective funding (both public and private) of innovation activities, as well as little support and encouragement for scientists as major participants in innovation activities. It has been concluded that nowhere in the world has a national innovation system been formed by the market or private sector alone. Kazakhstan is not an exception. Therefore, the state must play the leading role in both promoting the results of R&D and innovation activities in the market and creating the national innovation system. |
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