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Методология и организация учета и контроля в коммерческих банках 08. 00. 12 Бухгалтерский учет, аудит и статистика

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The object of research
Scientific results are the following.
Approbation and introduction of research results
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The subject of research is organization and developing of accounting, banking control as combination of means, of accumulating and processing? Of information. Which is directed to make managerial decisions in the bank/

The object of research is commercial banks of Kazakhstan.

The purpose of the dissertation work. The aim of dissertation work is elaboration of theoretical methodical approaches and scientific practical recommendations in improving of organizations accounting and control in banking system of Kazakhstan.

Methodology and research strategy. Theoretical and methodological basis of research comprises the works of leading foreign and national scientists in the sphere of accounting and banking control. As legal and informative provision of the research were used official governmental normative legal documents of the Ministry of Finance of the Republic Kazakhstan, National Bank of the Republic Kazakhstan, Agency on Financial Supervision of Republic Kazakhstan, Agency of Statistics of Republic Kazakhstan, International Financial Report Standards and International Accounting Standards, projects of international organizations USAID “Reforms of documents of Basel commity on banking supervision”, data of scientific publications, publications in periodicals.

During dissertation writing were used general scientific methods of research: induction, deduction, analysis, synthesis, methods of mathematical statistics, economic analysis and economic mathematical modeling.

Scientific results are the following.

- Methodological approach to the theory of accounting, which is based on the system of conceptual and pragmatically principles of researching the nature of accounting is studied and deepened;
  • Clarified detailed explanation of internal and external control, which let to fulfill directed and aimed to the tasks of banking system branches cooperation in all levels of activity and making decisions; scientifically generalized theoretical methodical aspects of forming systems of banking supervision based on directions
    of progressive foreign experience adaptation; defined principles, methods and organizational processes of the internal control system, which make possible to present anther’s vision of internal banking control activity methods.
  • Developed theoretical grounding of characteristics and functions of managerial accounting, which make possible to form author's vision of organizing managerial accounting concepts; -defined systematic approach to budgeting process from the position of managing banking business technology;
  • Grounded organizational measures on using managerial accounting in banking activity, based on distribution of expenditures according to centers of responsibility developed and revealed essence of modern pricing practice on the basis of ranging factors in commercial banks;
  • Analyzed and given critical opinion of a usage International Financial Report Standards in Kazakhstan: allowed to base the directions of international standards harmonization;
  • Developed in complex view suggestions on methodology of passive operations accounting aimed to use principles of international standardization and grounded ways of improving methodology of active operations accounting, which focuses attention on organizing accounting of operations with valuable papers;
  • Supplements and corrections in normative methodological basis of accounting and reporting with the aim of unification of financial reporting accounting to international standards are made;
  • Analysed current state of banking system in the conditions of banking competition and given suggestions on their improvement, which let providing financial stability of banking system of KR;
  • Revealed common approaches and principles of rational supervision and effective regulation, which assist finding faults and destabilize trends on early stages of its appearance;
  • On the basis of detailed estimation were developed practical recommendations on providing risk analysis, oriented on increasing effectiveness of banking activity, suggested methodology managing compliance risks and recommended distribution of function between internal audit and “compliance”.

Approbation and introduction of research results. The main results of the research are tested and introduced into practical activity of the second level banks: “AlliyanceBank”, “HalykBank of Kazakhstan”, “Eurasian Bank”, subsidiary of “Sberbank of Russia”, besides, suggested recommendations concerning method of forming managerial accounting in the banks are taken for using by “National Bank of the Republic of Kazakhstan”. Acts about application of the results of research are available and given in amendments. Main theoretical and practical position of dissertation work are presented and approved at the international scientific practical conferences.

Practical value of the research. Results of the research are directed on grounding suggestions in improving the process of accounting and control in commercial banks according to international standards. The most part of theoretical methodological recommendations brought to the level, which enables their direct usage in practical activity of the second level banks. Main conclusions and results of dissertation work may be used by organs of state financial control, by controlling divisions of different levels of executive organs, by independent audits. They can be used in elaboration of normative basis of control, its methodic and procedures and accounting in the conditions of shifting to the IFRS. Documents of the dissertation may be used in the program of training courses in accounting in the banks in higher educational institutions.