8D04104 Экономика в Университет «КИМЭП»

This course develops conceptual frameworks in research methodologies and emphasizes business applications of modern software in research design. Main themes of this course are role of business research, acquiring research skills in both qualitative and quantitative aspects of analysis. Students will be exposed to survey instrument design, questionnaire design, sampling methods, data collection and research design, basic inference analysis, research ethics, exploratory research, qualitative analysis, measurement and scaling of data attributes as well as business applications and interpretation of statistical techniques.

The main objective of this course is to provide a broad overview of contemporary accounting research topics. By emphasizing current trends and emerging issues in accounting research, the course provides doctoral students with relevant theoretical and methodological tools required for conducting high quality theoretical and empirical research in accounting, finance, and other related fields. The course exposes students to a wide range of topics, including corporate reporting and capital markets, earnings quality and earnings management, corporate governance, international accounting standards, debt contracting, audit quality, accounting regulation, tax, and management accounting.

The objectives of this course are to (1) familiarize student with seminal works and theories of management and organization studies, (2) identify the research gaps in existing literature and recommend future research opportunities. The student will study elements of theory and model development from macro and macro perspectives. The intent will be to understand how these different concepts of modern business organizations are meant and shape the generalist point of view into management theory and practice in both a national and global context. The classical management theories, cultural theories, institutional theories, regulation theories, modernism and post-modernism debate, Fordism, Toyotaism, TQM, Six Sigma, Lean Production, etc. will be included in this course. Further it will look into grounded theory approach to understand the development of new theories and approaches in management and organization analysis.

This course focuses attention on how to read, analyze and critically assess the academic research literature. The students are requested to review the academic articles related to their chosen area of research interests. Develop dependable approaches to research question formation, methodological development, and the presentation of research findings.

The course draws attention of students to a history of the business studies, the development of an accounting as a discipline of study and its interconnections with other disciplines of learning. It examines the perceived differences between practical – research for day - to - day operational business matters and scholarly research that results in original and / or added value contributions to the practice of accounting research.

This course examines the theories as well as empirical evidence on auditing. It covers auditing standards, theories and procedures observed by Public Accountants in the examination of financial statements of business and other organizations; audit standards, objectives, and conceptual framework for collection of evidence and assessment of control risk; and short-form audit report and operational auditing.

This course introduces the major areas of inquiry in judgment and behavioral decision making research in accounting. The course focuses on major theoretical and methodological issues and assesses the practical implications of the research.

The purpose of this course is to help students focus on a realistic topic and design the research study in accordance with sound principles and good practice. It extends the knowledge and skills required to research business and accounting issues. Specific attention is paid to individual methods, such as the population survey, focused interviews, case study and action research. As these various approaches are frequently used in management research, an understanding of their strengths and limitations is also examined. Extensive use will be made of technology tools for undertaking analyses of qualitative and quantitative data.

This course examines the theories as well as empirical evidence on taxation, tax structure including concepts and policies. Emphasis will be on both legal elements and concepts applicable to corporations and partnerships. Among the issues addressed will be taxation of manufacturing, retailing and services, and to the manner in which organizational accounting policy and strategy can shape, and in turn be shaped by taxation.

This course focuses on theoretical foundations and empirical testing of current management accounting issues.

All academic research is a discourse with the literature, that is, the current understanding of management change and cross-culture impacts. The course extends candidates understanding of the literature and furthers that understanding by reference to the literature and contemporary research within the primary discipline of the candidate’s interest.

This course focuses on research evaluating the usefulness of accounting information for valuing equities securities. The course builds a foundation for conducting accounting related capital market research.

Применение соответствующих методов исследования (качественных, количественных и комбинированных) в данной области;

Критическое мышление, принятие решений и креативность;

Теоретическое знание дисциплины или междисциплинарной области;

Способен идентифицировать проблемы и проблемы в дисциплине или междисциплинарной области

Значительный интеллектуальный вклад в соответствующую дисциплину или междисциплинарную область;

Получение аналитических навыков и опыта в соответствующей дисциплине или междисциплинарной области;

Демонстрация устных и письменных навыков общения;

Публикация журналов и конференций с высоким уровнем воздействия в дисциплинах или междисциплинарных областях;

Культурная осведомленность и глобальное влияние исследований в соответствующей области;

Социально-правовая ответственность и этические ценности