ЕР name

8D04108 Accounting and Audit

Field of education

8D04 Business, management and law

Direction of training

8D041 Business and management

Group of educational programs

D073 Audit and taxation

Purpose

Preparation of doctoral students for scientific research, improvement and development of the theory, methodology and organization of accounting, audit, internal control and comprehensive economic analysis of financial and economic activities; to the practical application of the knowledge and results obtained in various sectors of the economy.

Language of teaching

Kazakh, Russian, English

Amount of credits

180

Academic degree awarded

Doctor of Philosophy (PhD) in the educational program "8D04108 - Accounting and Audit"  

Learning outcomes

ON1 Demonstrate the logical scientific thinking necessary to use the methodological foundations of research; collect and interpret sources of information for making professional judgments in the field of research, applying the skills of drafting and preparing scientific and technical documentation, scientific reports, reviews, reports and articles (in accordance with the profile of the doctoral program);

ОN2 Build an educational and upbringing process on the basis of modern international development trends in the field of accounting and audit by joining the system of universal and national values ​​in their unity, taking into account the national priorities of Kazakhstan;

ON3 Develop educational programs, educational and methodological complexes, conduct classes in theoretical and practical disciplines based on the integration of scientific knowledge in the field of accounting, audit and analysis, taking into account the expected learning outcomes, defining the methodology of modern innovative teaching and integrative assessment methods;

ON4 Develop new and substantiate the application of existing methods, mechanisms and tools for the formation of accounting and audit, using innovative technologies for organizing and managing business entities in a research environment;

ON5 To systematize the information contained in regulatory legal acts on accounting, tax and auditing activities, Kazakhstani and international experience of their application;

ON6 Determine the goals and objectives of the provision of services for the setting, restoration, accounting and tax accounting, financial and tax reporting;

ON7 Collect and interpret sources of information for making management decisions and for making professional judgments that involve taking into account significant economic, social, scientific and ethical issues;

ON8 Use professionally-profiled knowledge in the field of digital technologies, modern computer networks, software products and Internet resources to solve problems of professional activity, including those outside the scope of specialized training;

ON9 Conduct scientific research in the field of theory and methodology of accounting, audit and analysis in the context of globalization and digitalization of the world economy;

ON10 Substantiate methodological and methodological approaches to solving problems, analyze and assess risk in conditions of uncertainty when making optimal management decisions;

ON11 Formulate the rationale for forecasts and prospects by comparing and comparing methodological and methodological issues of accounting and analytical support for accounting for production costs

ON12 Choose a conceptual and methodological apparatus for the formation, development and functioning of an accounting and analytical apparatus.

For applicants

https://welcome.kaznu.kz/ru/education_programs/doctorate/speciality/1598

Academic activities https://www.kaznu.kz/ru/15978/page/

The academic activity of a doctoral student is aimed at the formation of learning outcomes. For this, the educational program of doctoral studies includes a professional module, a module of research / research work of a doctoral student, a final certification module and contains at least 180 credits, of which: a cycle of basic and major disciplines, including teaching and research practice, is represented by 53 credits, a doctoral student's research work contains 115 credits, the final certification is 12 credits. Theoretical training in doctoral studies lasts one academic semester. The semester lasts 15 weeks. Studying a particular discipline, a doctoral student passes twice an intermediate certification, an intermediate exam and a final exam.

In order to form practical skills in scientific, professional activities for doctoral students, professional practice and scientific internships are provided. The practice of a doctoral student includes two types: pedagogical and research, the content of each type of practice is determined by the topic of the doctoral dissertation.

Scientific activity https://www.kaznu.kz/ru/5409/page/ 

The main component of the EP of doctoral studies is the research work of a doctoral student (RWDS), which includes compulsory scientific internships in scientific organizations or companies of relevant industries or fields of activity, including abroad, scientific publications, writing and defense of a doctoral dissertation. RWDS is carried out:

1) on the basis of scientific centers of the department and through the department of science of the university;

2) on the basis of the Institute of Economics of the Ministry of Education and Science of the Republic of Kazakhstan;

3) on an initiative basis, including:

- enterprises and organizations of large, medium and small businesses;

- research institutes, analytical and statistical institutions;

- universities that implement educational programs and train specialists.

The system of research work of doctoral students, built at the department, allows you to create conditions that ensure the development of special competencies. Based on the results of research carried out on topical topics of doctoral dissertations, students participate in international scientific conferences, travel abroad in order to undergo internships. More detailed information about the places of possible foreign scientific internships is presented on the University website - https://www.kaznu.kz/ru/12059/page/

International activity https://www.kaznu.kz/ru/5281/page/

International activities are carried out in the form of academic mobility of students, which allows them to study and conduct research, with the obligatory transfer of the mastered educational programs in the form of loans in their university in the prescribed manner. Every year, doctoral students are sent to study on academic mobility at universities in foreign countries.

Teachers of the educational program undergo internships, educational courses abroad to exchange experience, gain new competencies, and improve educational skills. The department cooperates with leading universities in the world, exchange experience between teaching staff and provides an opportunity for doctoral students to study on academic mobility in the following universities:

1. Warsaw State University

2. Central University of Bohemia

3. Slovak Agricultural University

4. Lankester University

5. French National School of Administration (ENA)

6. Harbin Polytechnic University

7. Scientific School of Sustainable Development, RF

8. Tambov State Technical University

9. Shanghai University

10. Ural State Law Academy

11. FGBOU VPO Siberian State Geodetic Academy

12. Lanzhou Technical University

13. Moscow State Regional Technological University (MGOTU)

Quality assurance (Accreditation, rating, work with employers) https://www.kaznu.kz/ru/19074/page/

The educational program is internationally accredited by ASIIN and FIBAA. Foundation for international business administration accreditation. In 2021, accreditation of the KazSE agency was received (the beginning of the accreditation is 06/18/2021 - the end of 06/17/2026). Also, data are annually submitted for passing the rating of IAAR, IQAA, Atameken.

Employers are actively involved in the development of EP, offer the most popular disciplines and determine the professional competence of the graduate of the program. In order to form the necessary learning outcomes, employers are involved in giving lectures on certain topics and disciplines. In addition, work with employers is conditioned by the passage of professional and research practice by doctoral students. The main bases of practice are:

- state bodies of the republican and territorial levels;

- Ministry of Finance of the Republic of Kazakhstan;

- Ministry of National Economy of the Republic of Kazakhstan;

- National Bank of the Republic of Kazakhstan;

- Agency of the Republic of Kazakhstan for regulation and supervision of the financial market and financial organizations;

- economic services of ministries and departments;

- budgetary institutions and organizations;

- business entities of various organizational and legal forms;

- audit companies;

- consulting companies;

- state enterprises;

- large firms and banks;

- departments of controlling and internal audit, etc.