Financial sustainability of commercial banks on the basis of strategic management accounting

Journal title RIVISTA DI STUDI SULLA SOSTENIBILITA'
Author/s Tazhibaev Serik, Tanatova Saltanat, Dolanbekov Galymzhan, Tazhibaeva Zhanar
Publishing Year 2022 Issue 2022/1 Language English
Pages 9 P. 127-135 File size 36 KB
DOI 10.3280/RISS2022-001008
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page .

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Anteprima articolo

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

This article discusses the tasks of improving the efficiency of ongoing transfor-mations in the economy of Kazakhstan to ensure the financial stability of com-mercial banks, the reliability of the functioning of financial resources, based on the improvement of strategic management accounting. If you look into the theory and essence of the concept of "sustainability", then this means - transformation. At the present stage of scientific development, "transformation" needs new con-cepts to characterize the socio-economic processes of society, to describe radical structural changes, the transition of society to a qualitatively new level of organi-zation, which is especially characteristic of the transformations that are taking place in the Republic of Kazakhstan.

Keywords: bank, financial sustainability, stability, reliability, strategy, manage-ment accounting.

  1. Azrilina A.N. (1998) (Ed.). Big Economic Dictionary. M.: Institute new economy.
  2. Buzdalin A.V. (1999). Bank reliability as a measure of subjective confidence//Banking, n. 2.
  3. Davydov D. M. (2016). Analysis of the financial stability of the organization. Accounting, management and finance: prospects for development in conditions of economic instability, 1, C. 67-70.
  4. Egorushkina T.N. (2012). Analysis of approaches to assessing the financial sustainability of an enterprise for the purposes of improving its efficiency. Financial and credit encyclopedic dictionary. Ed. Gryaznova M.: Finance and statistics.
  5. Gilyarovskaya L.T. Analysis and assessment of the financial stability of commercial organizations: a textbook for university students studying in the specialties.
  6. Karpov T.P. (2007). Fundamentals of management accounting. – M.: INFRA-M.-251s.
  7. Kazakova N. A. (2019). Analysis of financial statements. Consolidated business: a textbook for undergraduate and graduate studies. N. A. Kazakova. – Moscow: Yurayt Publishing House. - 233 p.
  8. Gilyarovskaya L.T., Endovitskaya A.V. (2017). M.: UNITI-DANA. 159 p. 10.
  9. Grebneva M.E. (2018). Financial sustainability of the enterprise. Kursk State University, Kursk, No. 6, P. 67.
  10. Petrov A. Yu. (2008). Analysis of the creditworthiness of a commercial bank. Accounting and banks, n. 8.
  11. Egorushkina T.N. (2019). Student Scientific Achievements. S. 150-154.
  12. Elfimovskaya M.M. (2018). Features of the classification of financial stability of the organization. Scientific and practical journal Alley of Science, n. 11(27), P. 4.
  13. Tazhibaev S.D. (2017). The company’s financial flows based on the strategic management accounting. Proceedings of the Issyk-Kul. Forum of Accountants and auditors of Central Asia, No. 3(18), p. 415-417.
  14. Vetrushin M.A. (2011). Strategic management accounting. M.: Reed Group, 192 p.
  15. Zagidullina E.S. (2018). Balance sheet as a source of financial information and its analytical capabilities. Kazan (Volga Region) Federal University, P. 52-57.

Tazhibaev Serik, Tanatova Saltanat, Dolanbekov Galymzhan, Tazhibaeva Zhanar, Financial sustainability of commercial banks on the basis of strategic management accounting in "RIVISTA DI STUDI SULLA SOSTENIBILITA'" 1/2022, pp 127-135, DOI: 10.3280/RISS2022-001008