In the article, a small business study was conducted, which revealed a positive impact on the growth of financial indicators with the help of a marketing audit.
The purpose of this study is to find an affordable marketing tool to improve the economic metrics of small businesses in Kazakhstan in the form of a marketing audit. Marketing audit is one of the ways to improve the conditions for SME development in Kazakhstan, which in turn will have a positive impact on the development of the country's economy.
Methodology. For the study of small business, the works of foreign researchers on the theoretical understanding and application of the experience of developed countries, taking into account the specifics of Kazakhstan, were used. Based on the theoretical basis, questions for in-depth interviews were formulated, a hypothesis was formulated, a quantitative study was conducted in the form of questionnaires of 120 respondents, representatives of small businesses in Kazakhstan to verify the validity and reliability of the formulated hypothesis.
The originality / value of the study is a hypothesis about the impact of marketing audit, tested and proven, thereby revealing a direct link between the growth of small businesses and the use of marketing audit.
Findings. The results of the study showed low awareness of small business owners about existing marketing audit tools. The use of a small business is basically a classic standard set of marketing actions. Performance analysis is not studied by owners and does not determine the relationship between economic indicators and marketing actions. Small business employees do not have good working conditions, so they have low motivation to improve business performance.

The purpose of this research is to analyze the cross–cutting competencies or interpersonal communication skills of university graduates that are most valued by international employers.
Research methodology. This article uses methods of desk research, general scientific methods such as systematization, generalization, concretization, synthesis, analysis, as well as a quantitative method (questionnaire survey).
The value of research. The analysis focused on the characteristics of employers and organizations, methods and tools for assessing transversal competencies and the most highly valued competencies at the international level. One of the main contributions is the creation of a classification consisting of many crosscutting competencies grouped by five parameters. The results show that employers placed more importance on competencies related to basic work-related skills (JRS), social-relational skills (SR) and self-management skills (SM). Higher education institutions should include «employment pedagogy», which will strengthen the link between the academic environment and socio-professional reality and ensure an adequate transition of graduates to the labor market.
The results of the research. The research findings revealed that the most widely used method of assessing the ability to work is indirect assessment. To assess interdisciplinary competencies, employers use presumptive information (with an emphasis on importance, indicators of working capacity or expectations regarding the competencies required for work). In contrast, only a few studies directly assessed the skills needed for the job (focusing on hiring criteria through interviews with employers). With such a direct assessment, a large number of studies have been devoted to analyzing the content of job ads. The scientific novelty lies in the search for adequate mechanisms for the employment of graduates and, as a result, the use of best practices in managing this process at the international level.

Purpose of the study is to identify the features and trends of the modern fashion industry and determine promising areas for further development and activation of the Kazakhstani fashion industry.
Methodology. The study is based on the methods of system analysis, dialectic-logical approach, analysis of statistical data, review of scientific and journalistic literature and expert interviewing.
Originality / value of the study. The authors of the article identified topical issues in the development of the fashion industry in Kazakhstan, taking into account global trends in the development of this industry and opportunities for further development of the fashion sector in the country. The recommendations proposed by the authors are of practical interest and will give impetus to further scientific analysis in this area.
Results of the study. The authors of the article analyzed the statistical data on the development of the clothing industry in Kazakhstan for five years. It is concluded that the fashion industry in Kazakhstan is developing at a slow pace, despite the existing opportunities and great potential. The most important features and trends of the global fashion industry, such as globalization of resources, creation of strategic partnerships and alliances, strengthening of the influence of transnational corporations, growth of knowledge intensity, predominant focus on the budget price segment, and rapid increase in the digitalization of the industry, have been identified and analyzed. Based on the results of the analysis, promising directions for the development of the Kazakhstani fashion industry were substantiated – creation of strategic partnerships and alliances, active promotion of national brands, as well as co-branding, targeting, and increased digitalization of the industry.

The purpose of the study – to reveal the economic essence and features of the development of the creative economy in the world and Kazakhstan practice, and to suggest areas for supporting the creative sector in Kazakhstan.
Methodology – the desk method, the statistical method of economic research, institutional analysis, comparative analysis, and generalization were used in the scientific work.
Originality / value of the research – the relationship between the creative economy and innovation, marketing, innovation economy and knowledge economy is revealed; and also studied foreign experience in the development of a creative economy in the context of its borrowing by Kazakhstan.
The results of the study – the concept of “creative economy” was clarified / deepened, and the author's approach to the development of the creative sector in Kazakhstan was proposed

The purpose of the study. To analyze the state of meat production in the Republic of Kazakhstan and the Russian Federation with the allocation of promising points of balanced growth and sustainable development in order to form clear prerequisites for improving the quality of nutrition of the population of these countries.
Methodology. The following scientific methods are used in the work: statistical observation; comparative analysis; meta-analysis; multidimensional statistical analysis; analogy; synthesis; formalization; summary and grouping of statistical observation materials; absolute and relative statistical values; expert evaluation; retrospective.
The originality / value of the research is to identify promising directions for the development and sustainable growth of the sectoral sectors of the agro-industrial complex (AIC) of the Republic of Kazakhstan and the Russian Federation.
Findings. Today in the Russian Federation and the Republic of Kazakhstan, a large number of industry programs have been approved and are being implemented quite successfully, aimed at ensuring the sustainable and effective development of meat-product subcomplexes; promising forms of organization of the industry market are: contracting of raw materials; sale of products at wholesale sites; sale through commodity distribution networks of farmers' cooperation; supplies at the intersectoral level; stock exchanges; sale from farms; in Kazakhstan today, feed is produced almost 2 times less than the zootechnical norm; specialized enterprises for fattening cattle, sheep, pigs and poultry should become the basis of the meat industry of Kazakhstan; specialization, compared with diversified production, provides 1.5-2 times higher productivity and reduces the cost of livestock production by 25-40% in Kazakhstan; mechanized shepherd brigades should become the main organizational form of lamb production in steppe, semi-desert areas; one of the most significant risks in the development of modern animal husbandry in Russia is the threat of the spread of dangerous and especially dangerous diseases among; today in the Russian Federation there is a serious spread between the initial price of agricultural producers and the final price in the retail segment for meat products; the level of resource provision in the Russian Federation has quite high indicators and a steady growth trend is inherent in it; today the industry sector in Russia is functioning steadily, and the points of growth should be: export; entrepreneurship; investment; digitalization; veterinary control; the basis for the sustainable development of the industrial sectors of the Republic of Kazakhstan and the Russian Federation should be specialized enterprises for fattening cattle, sheep, pigs and poultry.

Cost management becomes the most effective aspect in effective business management. This is determined both by the limited growth of margin income in the stable trends of low added value, and by industry features. The relevance of the presented research is determined both by the dynamic development of the construction industry, which indicates the concentration of risks, and by the increasing potential in optimizing conditionally constant and conditionally variable costs, which are characteristic of construction. The search for reserves to reduce the cost of construction and increase profitability requires management data on the real level of costs. Research in the field of cost management and accounting is receiving increasing attention from researchers due to the scientific prospects of this area of economic knowledge.
The purpose of the research is to clarify the features of cost management and their accounting in construction, taking into account current trends in the development of the industry.
Research methodology: the use of general scientific methods of cognition (synthesis, analogy, generalization, deduction) allowed us to develop general patterns in the management of costs in construction. Data collection, study and comparison were carried out using empirical methods. When processing and systematizing the data, grouping and classification methods were used, which made it possible to identify opportunities for allocating new cost groups in the management accounting system. The information and statistical base of the study was compiled according to official periodicals and information and analytical data of the Republic of Kazakhstan.
The originality / value of the study lies in the fact that it summarizes, evaluates and expands knowledge about costs in the construction industry, clarifying the impact of cost classification in improving the accounting of variable and fixed, direct and indirect costs.
Findings. The author analyzes the main issues related to determining the cost of housing construction. The main types of costs arising in construction are clarified, the differentiation of costs for the purposes of their management and distribution in margin management is carried out, the issues of cost accounting in the context of financial and managerial accounting are investigated.

The concentration of production is closely related to monopolization, diversification of economic sectors, and generally affects the efficiency of production and competitiveness of the country's economy. In the case of Kazakhstan, the increase in the concentration of industries occurs at the expense of extractive industries, and therefore worsens the environmental situation.
The purpose of the research. In this article, we set a goal to analyze the concentration of industries or the so-called real sector of the economy of Kazakhstan (1992-2021) in order to determine trends in concentration, identify the dominant industries in industry, their impact on the structure of production and concentration of industry, as well as whether these industries create prerequisites for innovative development of the country.
Methodology. In the analysis, we used methods of formal logic, quantitative and qualitative analysis of statistical indicators based on the materials of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan.
Originality / value of the research. To calculate the concentration of industries, we used the Gerfindahl-Hirschman market concentration index. The criteria for attribution to a particular level of concentration are determined based on the Methodology for Assessing Economic concentration in commodity markets approved by the Order of the Minister of National Economy of the Republic of Kazakhstan. Then the dominant sectors were identified and the interdependence of changes in the share of these industries and changes in the industrial concentration index over 30 years (1992-2021) was shown.
Findings. The results showed an increase in the concentration of industry until 2011 to a highly concentrated value and then a decrease. The dominant industry was the sector associated with oil and gas production.

The purpose of the research. In this research work, considering the previous research works, it is proposed to identify and group the common problems encountered during the development of ecotourism and future development prospects.
Methodology. In the conduct of this literature review, the aim of the research work was determined and its main tasks were formed. Research questions were formed based on the study goals, and papers from Scopus and Science Direct sources were reviewed based on the keywords composing the research questions. Articles from 2017 to 2022 were evaluated for relevance to the study topic using the BULIN OR/AND operators. Furthermore, materials were gathered through publications written by domestic scholars, books, and government websites.
Originality / value of the research. In the course of the study, the authors, based on the goals of the state program for the development of tourism in Kazakhstan for 2019-2025, reviewed and analyzed the problems that countries face in the development of ecotourism, and combined the most common problems. At the same time, as a result of the review work, the positive impact of ecotourism on the state and development prospects was determined.
Findings. As a result of the research, the lack of support from the government and local administration, the low level of infrastructure, as well as the lack of knowledge of the local population on the implementation of ecotourism services, and the lack of specialists in this field were shown as the main common problems in the development of ecotourism. It was determined that the development of ecotourism has a positive economic, ecological and sociological impact on the local territory and directly contributes to sustainable development. The study's findings will be valuable to future researchers and stakeholders interested in ecotourism development.

The relevance of the research topic is determined by the need to analyze trends in the economic behavior of Kazakhstanis. The high degree of dependence of modern living conditions on ongoing geopolitical, economic, natural disasters necessitates a certain psychological and financial preparedness of people for emergencies, the transformation of society's consciousness towards increasing independence in solving emerging problems, moving away from dependent behavior, moving from a wasteful nature of behavior to more rational and thrifty.
The purpose of the work is to interpret the trends in the development of economic consciousness and the behavior of Kazakhstani society based on an analysis of indicators of the standard of living of the population, the direction of development of small business and expert assessments of the Global Entrepreneurship Monitor (GEM).
Realization of the goal predetermined the main objectives of the study: to consider the theoretical aspects of the formation of rational economic behavior that increases the population's resilience to modern economic and political challenges; clarify and characterize the main statistical indicators of the standard of living of the population, the development of small business, characterizing the trends in the development of the economic behavior of Kazakhstanis; identify changes in the nature of people's attitudes towards entrepreneurship as a way of independent activity and a stable income.
Theoretical and methodological basis of the research are structural-functional, systemic and complex approaches as directions of the methodology of cognition of social processes. The work used the method of multivariate statistical analysis, visualization methods. The initial statistical information was processed in the Excel program.
The originality of the value of the study lies in the fact that, based on the analysis of statistical data and expert assessments, an explanation is given for the development of the economic behavior of Kazakhstani society.
The results of the study - an analysis of the real standard of living of Kazakhstanis for the period 2010-2020, their opportunities for the formation of savings, attitudes towards the implementation of entrepreneurial activities, made it possible to determine the trends in the transformation of consciousness and the development of economic behavior of Kazakhstanis.

The purpose of the research is to analyze the implementation and perception by the academic community of the main tools for control and quality assurance of higher education as preventive control and accreditation.
Methodology. The method of analysis of secondary data obtained from open sources of the Committee for Quality Assurance in Education and Science, the Center for the Bologna Process and Academic Mobility, the Information and Analytical Center under the Ministry of Education and Science of the Republic of Kazakhstan was used. Content analysis of legislation, strategic and program documents, national reports, speeches was also carried out. In addition, a mixed research method was used as an expert survey (758 respondents) and an expert interview (14 people).
The originality / value of the research lies in conducting a study based on the opinions of employees and teachers of Kazakhstani universities to determine the level of their perception of preventive control and accreditation.
Findings. As a result of the analysis of the assessment of preventive control and accreditation and the perception of universities, more positive assessment of accreditation than of preventive control was revealed. The survey results proved that despite the rejection of state certification, the elements and approach in preventive control remain «bureaucratic» and «limiting the autonomy of universities».
Considering the positive perception of independent accreditation by the academic community, today the question is brewing as to whether it is already relevant to use these two tools in parallel with duplicate goals (achieving quality, improving quality) in quality assurance.

The purpose of the study is to identify the role and significance, the main problems of fiscal decentralization as a mechanism for managing the budget of the fourth level. Identification of possible mechanisms for increasing the tax base of an independent budget with the help of fiscal decentralization.
Research methodology. For general research, theoretical methods of research, analysis and synthesis, a systematic approach were used. Economic analysis (horizontal and vertical analysis) using qualitative and quantitative research methods was used to analyze independent budget revenues in Kazakhstan.
Originality / value of the study. The analysis of fiscal decentralization as a mechanism for managing the fourth-level budget, the analysis of fourth-level budget revenues in Kazakhstan for 2019-2021, the priorities, competencies and responsibilities assigned to state and local government bodies are considered. The main directions of decentralization reform and recommendations for improving the efficiency of fourth-level budget management are identified.
Findings: concrete conclusions are proposed based on the results of the implementation of this multifaceted trend. The main conditions for the effective functioning of any level of government are: accountability, transparency and control; possession of clearly defined powers and functions; availability of a personal budget with permanent sources of income; ownership of property.

The purpose of the study is to study the theoretical aspects of special economic zones and develop scientifically sound recommendations for determining development opportunities in the West Kazakhstan region.
Methodology – during the research work, the bibliographic method was used to determine the theoretical and methodological aspects and the ideas of foreign, Kazakh authors about the special economic zone were studied. A mathematical analysis of statistical data was carried out to assess the state of special economic zones in the West Kazakhstan region. The necessary indicators for this were selected by the ranking method. Based on the results of the evaluation using the inductive method, recommendations for the development of the activities of special economic zones have been developed.
Uniqueness / value of the study – the importance of creating and improving special economic zones for the development of innovative activities, as well as increasing the investment attractiveness of the West Kazakhstan region is determined. At the same time, the leading industry directions for the development of special economic zones in the region have been identified. A set of measures to improve the investment climate and improve innovation activities has been systematized.
The results of the study – an assessment of the innovation and investment activities of the West Kazakhstan region was carried out; the possibilities of improving the activities of the currently created special economic zones and the creation of new ones were identified, recommendations for their improvement were given.

Purpose of the research is to study changes in management processes under the influence of the digital economy in order to effectively carry out the digital transformation of a company and adapt management to new conditions.
Methodology. The methodology and research methodology is based on the use of a monographic method of studying literature and sources, systemic and comparative analysis using observations and analysis of statistical materials.
The theory was developed and validated using scientific evidence derived from the data following a literature analysis.
Originality / value of the research.The article analyzes the literature on this topic, which showed that the problem is poorly researched. A diagram of the interaction of the digital economy and management processes was built, which made it possible to identify the composition of changes in the management of the company. The content of the transforming impact of the digital economy on the enterprise is highlighted, for which a scheme of the impact of the digital economy on the management of the company is proposed. Analysis of the digital transformation of business in the largest Kazakhstani telecommunications company Kazakhtelecom revealed changes that should be made in the field of personnel management, the formation of corporate culture, the system of working with clients and the organizational structure of management. Particular attention is paid to the digitalization of the company's business processes, on which the digital model of the company depends, which determines the design of the entire company management system.
Findings. The results obtained: some provisions on the methodology of the influence of the digital economy on management processes were systematized and developed, an analysis of the digital transformation of business and management of the Kazakhtelecom telecommunications company was carried out, from which recommendations for adapting management processes to digital changes follow.

The purpose of the study is to explore how Technology Acceptance (TAM) and Academic resistance (ARM) Models are working for Moodle and Canvas adoption at Narxoz University.
Methodology. The methodological basis of the study is an interview of 9 teachers. The interview focused on the teachers’ perceptions and experience of using Moodle and Canvas platform. This study hypothesized TAM and ARM application for Canvas use.
The questions aimed to explore how TAM and ARM could explain the teachers’ practice in Moodle and Canvas platform. Then data collected through interviews submitted to Atlasti. Any interest in using Canvas identified by Thematic analysis.
The originality / value of the research. The easy use of TAM is not properly working for Canvas. The contribution of this study to existing literature will be that no outputs of how TAM and ARM are working related to Canvas platform at Narxoz University.
Findings. In overall, most teachers are satisfied with quality of Canvas with some following suggestions for improvements:
- The use of Canvas by teachers related to ARM cognitive and emotional attitudes are different.
- The course design has the same structure. There is no any other imagination related to course design. Some functions of Canvas are obviously unclear for teachers.
- Canvas should help monitor students at risk for support. From this point of view, PLA (predictive learning analytics) system should work to monitor students’ performance.