Main Teachers Atchabarova Aigul

Atchabarova Aigul


Associate professor
The Department of «Economics and business»

Candidate of economics sciences

email: aa.malibekovna@metu.kz



Professional experience

1993–1996 – Deputy Chief Accountant at KazMIS State Farm.

1997–2003 – Senior Lecturer, PhD (Economics), Associate Professor (2000–2003), and Dean of the Full‑time Faculty (2003) at the Eurasian Institute of Market.

1997–2002 – Concurrently served as Associate Professor and Head of the Economics and Management Department at “Ulagat” University.

2002–2006 – Associate Professor at the Kazakh State Women’s Pedagogical Institute.

2006–2012 – Associate Professor at the Department of “Accounting and Auditing,” Al‑Farabi Kazakh National University.

2012–2019 – Associate Professor at the Department of “Accounting, Auditing and Valuation,” Narxoz University.

2019–2021 – Associate Professor at the Department of “Accounting, Auditing and Statistics,” Almaty Humanitarian‑Economic University.

2021–2024 – At Abylai Khan Kazakh University of International Relations and World Languages:

  • Associate Professor at the Department of “Economics and Management” (2021–2023)
  • Associate Professor at the Department of “Management and Marketing” (2023–2024)

2024–2025 – Associate Professor at the School of “Economic‑Legal Technologies and Services,” Eurasian Technological University.

From September 1, 2025 – present – Associate Professor at the Department of “Economics and Business,” International Engineering and Technological University.

Education

1989 - 1993 Kazakh State Academy of Management. Accounting and business analysis.

1993 - 1997 Postgraduate course Kazakh State Academy of Management. 08.00.12 "Accounting, audit, statistics, control and analysis of economic activity".

Scientific interests

1) 08.00.12 “Accounting, Statistics, Auditing, Control and Analysis of Economic Activities.” Dissertation topic: “Accounting and Auditing of Costs in Dairy Cattle Breeding.”

2) Independent QS expert – Al‑Farabi KazNU, Narxoz, ATU, Turan.

3) Scientific supervisor of two intra‑university projects:

  • “Marketing Audit: Conceptual Approaches to Organization and Implementation in Kazakhstan” (2024–2027);
  • “Digital Marketing Technology: Inclusiveness and Pragmatism” (2025–2028).


Publications

Scientific Articles (Scopus):

  1. Evaluation of Management of the UAPF Pension Assets Based on the Method of Multidimensional Clustering
    Journal of Advanced Research in Law and Economics, 2016, 6(20), Asers Publishing, Bucharest, Romania, December 30, 2016, Scopus, pp.1540–1558.
  2. Attracting investment for rural development: introduction of organic agriculture and ESG principles in Kazakhstan
    DOI: https://doi.org/10.14505/jemt.v14.5(69).04
  3. Development of Entrepreneurial Activity Using the Integration of Human Capital and Green Technologies to Optimize the Sustainable Development of the Territories
    QUBAHAN Academic Journal, Vol.4, No.4, January 2025
    DOI: https://doi.org/10.48161/qaj.v4n4a1022

Textbook:

  • Higher Education and Science of Kazakhstan in Faces – XXI Century. Book Seven, September 2023, pp.310–311.

Teaching Aids:

  1. “Advanced Financial Accounting” (Kaz/Rus), 2006
  2. “Financial Analysis” (Kaz/Rus), 2006
  3. “Managerial Analysis” (Kaz/Rus), 2006
  4. “Financial Accounting” (Rus), 2008

KOKSON Publications:

  1. “Principles, Approaches and Features of Public Audit Implementation” – Turan Bulletin, May 2020.
  2. “Reporting in Accordance with the 1st National Standard of Financial Statements” – Statistics, Accounting and Auditing journal, No.4(83), 2021.
  3. “Strategy for the Development of Managerial Accounting” – Transformation of Accounting, Auditing and Analysis in the Digital Economy international conference proceedings, May 20, 2022, pp.123–127.
  4. Audit report – Proceedings of the X International Scientific‑Practical Conference, November 16–17, 2023, Vol.II, Abylai Khan KazUIRWL, pp.146–149.
  5. “Measures to Improve the Financial Condition of the Firm in Crisis Conditions” – Proceedings of the X Republican Scientific‑Practical Conference, April 11–12, 2024, Abylai Khan KazUIRWL, pp.448–451.

Scientific Articles (RSCI)

  • Ways to Improve Cash Accounting in the Enterprise Cash Desk

  • Recommendations for Improving Accounting and Analysis of Financial Results of LLP “AAA”

  • The Role and Importance of the Balance Sheet in Enterprise Management under Modern Conditions

  • Forecast Assessment of the Profit and Loss Statement of LLP “AAA”

  • The Economic Essence of Costs

  • The Essence of Economic Analysis of Financial Statements

  • Development of Measures to Improve the Activities of LLP “AAA”

  • Financial Statements of the Company

  • Prerequisites for the Emergence of Management Accounting, Its Essence and Content

  • Profitability Indicators and Probability of Bankruptcy

  • Features of Land Accounting in Agriculture

  • Features of Agricultural Production

  • Cost Accounting and Calculation of Crop Production Output

  • Methodology for Calculating the Cost of Products in Other Branches of Animal Husbandry

  • Planning of an Audit

  • Methods of Accounting

  • Concepts and Principles of Accounting

  • General Organization of Accounting

  • Organization and Procedure for Conducting an Audit

  • Audit Quality Control

  • Methodology for Obtaining Audit Evidence

  • Content, Essence and Types of Audit

  • Professional Ethics of Auditors

  • Errors and Fraud and Assessment of Their Materiality

  • Analysis in Audit

  • Final Stage of the Audit

  • Sources of Obtaining Audit Evidence

  • Inventory Valuation at Cost and Methods of Its Calculation

  • Forms of Audit Quality Control

  • Management Accounting and Its Improvement

  • Marketing Audit

  • Stages of Marketing Audit

  • Youth’s View on Kazakhstan Without Corruption: Bright Future or Utopia

  • Principles and Concepts of Accounting

  • Essence of Marketing Audit

International Conferences:

  1. Accounting of receivables – Problems and Prospects of Economic and Educational Development in the Context of the Fourth Industrial Revolution, Almaty, December 12, 2019, pp.248–254.
  2. Financial reporting on the example of JSC “Kazexportastyk Holding” – Trends and Prospects of Economic and Educational Development in the New Reality, Almaty Academy of Economics and Statistics, December 11, 2020, pp.257–261.
  3. Audit report: procedure of preparation – Trends and Prospects of Economic and Educational Development in the New Reality, Almaty, December 11, 2020.
  4. Features of livestock production – Youth and Science XX International Conference, Almaty, April 27, 2021, pp.232–236.
  5. Features of accounting for leased lands and plots – Youth and Science XX International Conference, Almaty, April 27, 2021.
  6. Audit of consolidated financial statements – Mechanisms of Accounting, Auditing and Analysis in the Context of Digitalization of the Economy, Almaty, February 23, 2022, pp.62–67.
  7. International and Kazakhstani experience of accounting and taxation – SciTech Qazagstan: Challenges and Prospects, Eurasian Technological University, April 8–9, 2025 (co‑authored).
  8. Analysis of the impact of external factors on the financial reporting of the organization – SciTech Qazagstan: Challenges and Prospects, Almaty, April 8–9, 2025 (co‑authored).
  9. Payroll accounting practice in enterprises: issues and solutions – SciTech Qazagstan: Challenges and Prospects, Almaty, April 8–9, 2025 (co‑authored).
  10. Evaluation of the impact of marketing expenses on company’s financial results – SciTech Qazagstan: Challenges and Prospects, Almaty, April 8–9, 2025 (co‑authored).

Disciplines taught


Management accounting

The purpose of the discipline is to form students' theoretical and practical knowledge of the internal processes of the enterprise (rationing, calculating, limiting), indicators of current costs, internal pricing, budgeting. The course studies the basics of assessing the management system of economic entities, methods of cost calculation, selection and application of planning and control techniques, systematization of data on production costs, evaluation of the cost of manufactured products and profit determination

Financial accounting in accordance with IFRS

The discipline considers fundamental topics such as: international financial reporting standards, including accounting for cash, receivables, inventories, fixed assets and intangible assets, accounting for liabilities and equity, presentation of financial statements. The purpose of studying the discipline is to acquire the skills of students to collect, register and process information necessary for the formation of financial statements of organizations in accordance with international standards. As a result of studying the discipline, the student will master the basics of financial accounting and ethics of behavior of a modern accountant; features of financial accounting from accounting; the structure of the balance sheet, distinguish active and passive accounts, double entry; international financial reporting standards; accounting for short-term assets, fixed assets, intangible assets, liabilities of the organization; specific situations of valuation issues, accounting registration and accumulation of financial information for the purpose of its subsequent presentation in accounting financial statements; apply the Accounting Chart of Accounts approved by the Ministry of Finance of the Republic of Kazakhstan and its modifications in the form of working Charts of accounts of individual organizations as an integral part of their accounting policy; skills in compiling primary accounting documents; use of accounting programs for management accounting.

Scientific research methods

The purpose of the discipline is to form students' theoretical knowledge and practical skills in the field of economics. The course studies the methodology and methods of scientific research in various fields of real sector economics, tools and technologies for conducting research in economics, economic-mathematical, statistical, empirical research methods, methods of data collection through surveys and questionnaires, content analysis, mathematical and computer models for simulation and analysis of complex processes and phenomena.

Financial Accounting

The purpose of the discipline is to form students' theoretical and practical knowledge in the field of methodology and organization of financial accounting of organizations of various forms of ownership. The course studies financial, accounting and tax accounting, preparation of accounting (financial) statements and tax returns, the use of information and digital technologies in enterprises and organizations of various forms of ownership

Financial Accounting 1

The purpose of the discipline is to form students'' theoretical and practical knowledge in the field of methodology and organization of financial accounting of organizations of various forms of ownership. The course studies financial, accounting and tax accounting, preparation of accounting (financial) statements and tax returns, the use of information and digital technologies in enterprises and organizations of various forms of ownership

Labour Market Economics

The purpose of the discipline is the formation of students' knowledge and skills in the field of the functioning of the labor market and factors affecting its dynamics. The course studies the basic laws of the functioning of the external and internal labor market, the management system of labor relations at the enterprise, working conditions in the modern Kazakh economy, the formation of incentive systems in relation to various categories of employees

Methods of scientific research

As a result of the training, the doctoral student develops skills and abilities to apply the methodology of scientific knowledge of unique knowledge in the food and processing industries. The main tasks of the research environment are the correct application of methodological tools in scientific knowledge of new knowledge in the field of modeling and simulation of physical processes, computational experience, knowledge of the methodology for conducting optimal tests and measurement results.

Timetable of classes

Opening lessons