{"id":"https://openalex.org/W7150869226","doi":"https://doi.org/10.51579/1563-2415.2026.-1.05","title":"MANAGEMENT ACCOUNTING IN GRAIN PRODUCTION IN KAZAKHSTAN: THE IMPACT OF ORGANIZATIONAL AND TECHNOLOGICAL FACTORS","display_name":"MANAGEMENT ACCOUNTING IN GRAIN PRODUCTION IN KAZAKHSTAN: THE IMPACT OF ORGANIZATIONAL AND TECHNOLOGICAL FACTORS","publication_year":2026,"publication_date":"2026-03-30","ids":{"openalex":"https://openalex.org/W7150869226","doi":"https://doi.org/10.51579/1563-2415.2026.-1.05"},"language":"en","primary_location":{"id":"doi:10.51579/1563-2415.2026.-1.05","doi":"https://doi.org/10.51579/1563-2415.2026.-1.05","is_oa":true,"landing_page_url":"https://doi.org/10.51579/1563-2415.2026.-1.05","pdf_url":"https://sua.aesa.kz/main/article/download/380/320/3228","source":{"id":"https://openalex.org/S4210240868","display_name":"Statistika u\u010det i audit","issn_l":"1563-2415","issn":["1563-2415"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Statistika, u\u010det i audit","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://sua.aesa.kz/main/article/download/380/320/3228","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035127780","display_name":"G. Sarsembayeva","orcid":"https://orcid.org/0000-0001-9829-4593","observed_orcids":["https://orcid.org/0000-0001-9829-4593"]},"institutions":[{"id":"https://openalex.org/I4210124329","display_name":"S.Seifullin Kazakh Agro Technical University","ror":"https://ror.org/024etxn40","country_code":"KZ","type":"education","lineage":["https://openalex.org/I4210124329"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"G.B. Sarsembayeva","raw_affiliation_strings":["S. Seifullin Kazakh Agro-Technical Research University"],"raw_orcid":"https://orcid.org/0000-0001-9829-4593","affiliations":[{"raw_affiliation_string":"S. Seifullin Kazakh Agro-Technical Research University","institution_ids":["https://openalex.org/I4210124329"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077676138","display_name":"Talgat Kussaiynov","orcid":"https://orcid.org/0000-0002-6439-1261","observed_orcids":["https://orcid.org/0000-0002-6439-1261"]},"institutions":[{"id":"https://openalex.org/I4210124329","display_name":"S.Seifullin Kazakh Agro Technical University","ror":"https://ror.org/024etxn40","country_code":"KZ","type":"education","lineage":["https://openalex.org/I4210124329"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"T.A. Kusaynov","raw_affiliation_strings":["S. Seifullin Kazakh Agro-Technical Research University"],"raw_orcid":"https://orcid.org/0000-0002-6439-1261","affiliations":[{"raw_affiliation_string":"S. Seifullin Kazakh Agro-Technical Research University","institution_ids":["https://openalex.org/I4210124329"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5096353566","display_name":"\u0421.\u041c. \u0422\u0443\u0440\u0430\u043b\u0438\u043d\u0430","orcid":"https://orcid.org/0000-0003-4295-5246","observed_orcids":["https://orcid.org/0000-0003-4295-5246"]},"institutions":[{"id":"https://openalex.org/I4391012522","display_name":"Tashenev University","ror":"https://ror.org/00g9zze16","country_code":"KZ","type":"education","lineage":["https://openalex.org/I4391012522"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"S.M. Turalina","raw_affiliation_strings":["Zh.A. Tashenov University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zh.A. Tashenov University","institution_ids":["https://openalex.org/I4391012522"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"100","issue":"1","first_page":"71","last_page":"84"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11805","display_name":"Agricultural economics and policies","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9879999756813049},{"id":"https://openalex.org/keywords/grain-production","display_name":"grain production","score":0.9940000176429749},{"id":"https://openalex.org/keywords/farm-accounting","display_name":"agricultural accounting","score":0.9829999804496765},{"id":"https://openalex.org/keywords/organizational-factors","display_name":"organizational factors","score":0.7260000109672546},{"id":"https://openalex.org/keywords/technological-factors","display_name":"technological factors","score":0.9940000176429749},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.9700000286102295},{"id":"https://openalex.org/keywords/indirect-costs","display_name":"indirect costs","score":0.8870000243186951},{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.703000009059906},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"enterprise resource planning","score":0.9929999709129333},{"id":"https://openalex.org/keywords/internet-of-things","display_name":"Internet of Things","score":0.781000018119812},{"id":"https://openalex.org/keywords/big-data-analytics","display_name":"big data analytics","score":0.9810000061988831},{"id":"https://openalex.org/keywords/kostanay-region","display_name":"Kostanay region","score":0.8019999861717224}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6632000207901001},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5637999773025513},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5388000011444092},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5156999826431274},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.47209998965263367},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4564000070095062},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.453900009393692},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.44749999046325684},{"id":"https://openalex.org/C137996800","wikidata":"https://www.wikidata.org/wiki/Q762702","display_name":"Technological change","level":2,"score":0.42410001158714294},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.38359999656677246},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.3698999881744385},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.3431999981403351},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.335999995470047},{"id":"https://openalex.org/C143219415","wikidata":"https://www.wikidata.org/wiki/Q1417293","display_name":"Technology management","level":2,"score":0.33230000734329224},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.3271999955177307},{"id":"https://openalex.org/C182566","wikidata":"https://www.wikidata.org/wiki/Q759524","display_name":"Organizational structure","level":2,"score":0.322299987077713},{"id":"https://openalex.org/C128383755","wikidata":"https://www.wikidata.org/wiki/Q3816336","display_name":"Agricultural productivity","level":3,"score":0.29679998755455017},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.295199990272522},{"id":"https://openalex.org/C198783460","wikidata":"https://www.wikidata.org/wiki/Q629173","display_name":"Management system","level":2,"score":0.2921999990940094},{"id":"https://openalex.org/C16927522","wikidata":"https://www.wikidata.org/wiki/Q210947","display_name":"Factors of production","level":3,"score":0.28279998898506165},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.28110000491142273},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.2669000029563904},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.2565000057220459},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25459998846054077},{"id":"https://openalex.org/C134503902","wikidata":"https://www.wikidata.org/wiki/Q1473265","display_name":"Information technology management","level":4,"score":0.2517000138759613}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.51579/1563-2415.2026.-1.05","doi":"https://doi.org/10.51579/1563-2415.2026.-1.05","is_oa":true,"landing_page_url":"https://doi.org/10.51579/1563-2415.2026.-1.05","pdf_url":"https://sua.aesa.kz/main/article/download/380/320/3228","source":{"id":"https://openalex.org/S4210240868","display_name":"Statistika u\u010det i audit","issn_l":"1563-2415","issn":["1563-2415"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Statistika, u\u010det i audit","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.51579/1563-2415.2026.-1.05","doi":"https://doi.org/10.51579/1563-2415.2026.-1.05","is_oa":true,"landing_page_url":"https://doi.org/10.51579/1563-2415.2026.-1.05","pdf_url":"https://sua.aesa.kz/main/article/download/380/320/3228","source":{"id":"https://openalex.org/S4210240868","display_name":"Statistika u\u010det i audit","issn_l":"1563-2415","issn":["1563-2415"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Statistika, u\u010det i audit","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8409000039100647,"display_name":"Zero hunger","id":"https://metadata.un.org/sdg/2"},{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7150869226.pdf","grobid_xml":"https://content.openalex.org/works/W7150869226.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W3013506007","https://openalex.org/W3138146305","https://openalex.org/W3194946444","https://openalex.org/W4389489777","https://openalex.org/W4391292558","https://openalex.org/W4408883423"],"related_works":["https://openalex.org/W7123767419","https://openalex.org/W2937076369","https://openalex.org/W4386716220","https://openalex.org/W7216856607","https://openalex.org/W7148695838","https://openalex.org/W3165890426","https://openalex.org/W4221062812","https://openalex.org/W7131833314","https://openalex.org/W7220450610","https://openalex.org/W7214039830"],"abstract_inverted_index":{"This":[0],"article":[1],"examines":[2],"the":[3,33,66,105,112,126,134],"organizational":[4,69],"and":[5,13,32,48,70,82,90,129],"technological":[6,71],"characteristics":[7],"of":[8,29,68,104,107,139],"grain":[9,77,127],"production":[10],"in":[11,76,88,93,111,125,133],"Kazakhstan":[12],"their":[14],"impact":[15,67],"on":[16,73,101],"management":[17,74,136],"accounting.":[18],"Key":[19],"industry":[20],"challenges":[21],"are":[22,52],"considered:":[23],"seasonality,":[24],"multi-product":[25,94],"nature,":[26],"high":[27],"levels":[28],"indirect":[30],"costs,":[31],"need":[34],"for":[35,57,85],"asset-specific":[36],"control.":[37],"Modern":[38],"approaches":[39],"to":[40,121],"agricultural":[41,109],"accounting,":[42],"including":[43,62],"digitalization,":[44],"ERP":[45],"systems,":[46],"IoT,":[47],"Big":[49],"Data":[50],"analytics,":[51],"analyzed.":[53],"A":[54],"proprietary":[55],"framework":[56],"accounting":[58,75,123],"solutions":[59],"is":[60,99],"proposed,":[61],"a":[63,79,102],"diagram":[64],"demonstrating":[65],"factors":[72],"production,":[78],"relationship":[80],"table,":[81],"modified":[83],"mechanisms":[84],"calculating":[86],"work":[87],"progress":[89],"allocating":[91],"costs":[92],"farms.":[95],"The":[96,115],"empirical":[97],"basis":[98],"based":[100],"comparison":[103],"practices":[106],"three":[108],"enterprises":[110],"Kostanay":[113],"region.":[114],"research":[116],"results":[117],"can":[118],"be":[119],"used":[120],"improve":[122],"policies":[124],"sector":[128],"implement":[130],"digital":[131],"tools":[132],"internal":[135],"reporting":[137],"system":[138],"enterprises.":[140]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-04-07T00:00:00"}
