caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2026-3-252-267caer-1873Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGБухгалтерский учет в организациях социальной сферы: методологические проблемы и направления совершенствованияAccounting in Social Sector Organizations: Methodological Issues and Areas for Improvementhttps://orcid.org/0009-0009-6681-4107РыскельдиеваА. А.RyskeldievaA. A.

г. Астана.

Astana.

aidanabusiness1991@gmail.comhttps://orcid.org/0000-0002-0829-5953АмановаГ. Д.AmanovaG. D.

г. Астана.

Astana.

agd65@mail.ruЕвразийский национальный университет имени Л. Н. ГумилеваКазахстанThe Eurasian National University named after L. N. GumilyovKazakhstan20260510202603252267Copyright © Рыскельдиева А.А., Аманова Г.Д., 20262026Рыскельдиева А.А., Аманова Г.Д.Ryskeldieva A.A., Amanova G.D.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/1873Цель исследования

Цель исследования. Систематизировать научные подходы, сформировавшиеся в методологии бухгалтерского учёта государственных и некоммерческих общественных организаций социальной сферы в современных условиях Республики Казахстан (далее РК). На основе сравнительного анализа отечественного и зарубежного опыта бухгалтерского учёта определить актуальные проблемы данной сферы и выработать соответствующие рекомендации.

Методология исследования

Методология исследования. В процессе исследования использовались системный и сравнительный анализ нормативно-правовых актов РК, регулирующих государственный и общественный сектор, а также международных стандартов финансовой отчётности для государственного сектора (IPSAS), британских стандартов (Charities SORP) и канадских стандартов бухгалтерского учёта (CPA Canada). Кроме того, применялись методы сравнительного, функционального и контент-анализа трудов отечественных и зарубежных авторов, посвящённых проблемам бухгалтерского учёта в социальной сфере.

Уникальность / ценность исследования . Уникальность исследования заключается в последовательной систематизации различных подходов и принципов, формирующих концептуальные основы бухгалтерского учёта в некоммерческих организациях социальной сферы. Систематизация методологических подходов к бухгалтерскому учёту в данной области способствует развитию практических методов и стандартов, направленных на оптимизацию бухгалтерского учёта социальных учреждений.

Результаты исследования

Результаты исследования. В результате анализа основных школ и концепций бухгалтерского учёта в социальной сфере были определены объекты и субъекты учёта. Разработана система комплексных методов и подходов, обеспечивающих полноту информации и данных, необходимых для принятия эффективных управленческих решений.

Research Objective

Research Objective. To systematize scientific approaches developed within the methodological framework of accounting in public and non-profit organizations operating in the social sector of the Republic of Kazakhstan (hereinafter RK). By comparing domestic and international accounting practices, the study aims to identify current issues in the sector and propose relevant recommendations.

Research Methodology

Research Methodology. The study employed a systematic and comparative analysis of the regulatory and legal framework governing the public and social sectors of the Republic of Kazakhstan, as well as international public sector accounting standards (IPSAS), the British Charities SORP, and Canadian accounting standards (CPA Canada). In addition, comparative, functional, and content analysis methods were applied to examine the works of domestic and foreign scholars addressing issues of accounting in the social sector.

Originality / Value of the Study. The uniqueness of the research lies in the consistent systematization of various approaches and principles that form the conceptual foundation of accounting in non-profit organizations within the social sector. The systematization of methodological approaches to accounting in this field contributes to the development of practical methods and standards aimed at optimizing accounting processes in institutions.

Research Results

Research Results. The study of major schools and conceptual frameworks of accounting in the social sector allowed the identification of accounting objects and subjects. A system of comprehensive methods and approaches was proposed to ensure the completeness of information and data necessary for effective managerial decision-making.

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The authors declare that there are no conflicts of interest present.