Developing an Accounting System: Under the Macroeconomic and Microeconomic Model of Economic Relations between Business Entities. Example of Hospitality Management
Developing an Accounting System: Under the Macroeconomic and Microeconomic Model of Economic Relations between Business Entities. Example of Hospitality Management
Author(s): Nataliya TOVMA, Gulnar Nurgalieva, Urasgul DZHAKISHEVA, Zhulduz Kupenova, Arman USSABAYEV, Almira AristambayevaSubject(s): Economy, Business Economy / Management, Micro-Economics, Tourism
Published by: ASERS Publishing
Keywords: accounting systems; accounting reform; macroeconomic model of economic relations of business entities; emerging accounting system; tourism management;
Summary/Abstract: 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.
Journal: Journal of Environmental Management and Tourism (JEMT)
- Issue Year: X/2019
- Issue No: 08 (40)
- Page Range: 1893-1905
- Page Count: 13
- Language: English
- Content File-PDF