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Mukhtarova A.,Turar Ryskulov Kazakh Economic University | Smith A.,Turar Ryskulov Kazakh Economic University
Life Science Journal | Year: 2014

Universities in Kazakhstan are striving to improve their practices in a highly competitive education environment. The purpose of this paper is to review the progress of the project initiated by the senior management of Turar Ryskulov Kazakh Economic University to introduce changes based on accreditation agencies' standards. The results of the critical review indicate that the anticipated results of the change process were not fully achieved due to lack of consistency in management decisions, low support from the management and staff, which could be attributed to organizational culture, limited funding, poor understanding and practice of action research and project management.


Bayboltaeva N.A.,Agrarian National University | Aitanaeva A.K.,Agrarian National University | Imataeva A.E.,Agrarian National University | Zhumanova G.S.,Agrarian National University | And 2 more authors.
Life Science Journal | Year: 2014

Contemporary issues of economic development of Republic Kazakhstan require an improvement of a system of business and financial accounting of agricultural organizations. From all foreign models of accounting, as a basis for domestic accounting, international financial reporting standards (IFRS) are selected, which are recognized all over the world as an effective tool providing high-quality and reliable information. In the presented paper issues of a formation of a new account policy of agricultural organizations are discussed. Following points are studied: steps of accounting policy formation; factors that influence a selection and justification of accounting policy; main elements and a structure of accounting policy.

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