PhD, Senior Lecturer — “Finance, Accounting and Auditing” Program Group, Institute of Business and Digital Technologies Е-mail: l.baytuova@kazatu.edu.kz, 1701.86@mail.ru

Research Interests

Organization of financial accounting in accordance with IFRS, current trends in the development of tax and financial accounting

Read disciplines

The basics of accounting, Tax accounting and reporting, In the introduction of International Financial Reporting Standards, Tax Audit and Risks, Financial Accounting 1,2.

Education

2005-2008. M.Auezov Semey University, specialty "Accounting and Audit".

2010 – 2012 Master's degree in Finance Academy JSC under the Ministry of Finance of the Republic of Kazakhstan, specialty 6M050600 "Economics".

2018-2021 Doctoral studies at JSC "Financial Academy" under the Ministry of Finance of the Republic of Kazakhstan, specialty 6D050600 "Economics".

In 2023, he was awarded the PhD degree in the specialty 6D050600 "Economics".

Seniority

2006 - 2007 - accountant of the State Institution "Rehabilitation Center for children with disabilities", Semey.

2008 - 2009 – lecturer at the College of the RSE "Semipalatinsk Financial and Economic College named after Rymbek Bayseitov".

2009 - 2010 – Lecturer at the College of JSC "Financial Academy" of the Ministry of Finance of the Republic of Kazakhstan.

2014-2018 – Senior lecturer of the Department "Accounting and Audit" of JSC "Financial Academy";

Since 2018 - to the present, senior lecturer of the Department of Accounting and Finance, NAO «Kazakh Agrotechnical Research University named after S. Seifullin».

Awards, certificates of honor

• Letter of thanks from the Rector of JSC "Financial Academy" Astana, 2011.

• Letter of thanks from the Rector of JSC "Financial Academy" Astana, 2017.

• Letter of thanks from the Rector of JSC "Financial Academy" Nur-Sultan, 2021.

Professional development

2025 — “Bolashak” International Scholarship Recipient; Humboldt University, Berlin, Germany

Publications

The author has more than 50 scientific works. The most important on the presented topics:

1. Financial inequality in Kazakhstan: an analysis of its impact on the quality of education // Научный журнал «Вестник университета «Туран» № 4(108) 2025 г, стр 9-24. https://doi.org/10.46914/1562-2959-2025-1-4-9-24 
2. Problems of human resources development in the conditions of industrial‑innovative economy in the Republic of Kazakhstan // Bulletin of the Kazakh University of Economics, Finance and International Trade No. 4 (57) 2024, pp. 226‑235.
3. Analysis of factors influencing the development of entrepreneurial thinking in Kazakhstan and those that hinder it because of natural disasters // “State Audit”, 66(1), 2025, pp. 43‑51. https://doi.org/10.55871/2072‑9847‑2025‑66‑1‑43‑51
4. Sustainable development of agriculture: green technologies as a means of solving global environmental problems // International scientific‑practical journal “In The World Of Science and Education” of the International Research Centre “Endless Light in Science”. ISSN 3007‑8946. Almaty 2025, pp. 26‑29.
5. Issues related to human resources development in the conditions of industrial and innovative economy in the Republic of Kazakhstan / Journal of the Knowledge Economy Germany, ISSN: 1868‑7865, March 2023. https://doi.org/10.1007/s13132‑023‑01358‑х
6. Development of human resources in the conditions of industrial‑innovative economy of Kazakhstan. Journal of Advanced Research in Law and Economics, [S.l.], Vol. 9, No. 6, pp. 1869‑1883, October 2019.
7. Improvement of the development of human resources in the conditions of industrial‑innovative economy of the Republic of Kazakhstan. Reports of the National Academy of Sciences of the Republic of Kazakhstan, Almaty, 2017, pp. 74‑79.
8. Increasing innovative activity on the path of industrial‑innovative development of the Republic of Kazakhstan / Ministry of National Economy of the Republic of Kazakhstan, Committee on Statistics, Quarterly scientific‑informational journal “Economy and Statistics” 4/2019, Nur‑Sultan, pp. 131‑137.
9. The innovative process of development of Kazakh theory of human resources / JSC “Financial Academy” COLLECTION of scientific works of the VI Republican scientific‑practical conference of students, postgraduates and young scientists on the theme “Modernization of Kazakhstan in the conditions of global transformation and spiritual consciousness through the eyes of youth” Astana, April 2019, pp. 17‑21.
10. Characterization of indicators of the level of innovative activity on the basis of classification attributes of innovations / Actual Questions and Innovations in Science II Proceedings October 9, 2019 AQIS II Editor‑in‑Chief Prof. Dr. Abdullah Soykan – Balıkesir University, Balıkesir, Turkey, pp. 345‑350.
11. Theoretical prerequisites for the effective use of human resources / VI International scientific‑practical conference “Science and Education in the Modern World: Challenges of the XXI Century” 22 April 2020, Nur‑Sultan, pp. 67‑71.
12. Theoretical‑methodological foundations for the development of human resources in the conditions of industrial‑innovative development / COLLECTION of scientific works of the IY International scientific‑practical conference “New Opportunities for the Economic Potential of Kazakhstan within the Fourth Industrial Revolution” JSC “Financial Academy” Astana, December 2018, pp. 36‑49.
13. Human capital as a parameter in the assessment of labor resources / Materials of XIY International Research and Practice Conference Conduct of Modern Science – 2018 November 30‑December 7, 2018 Economics Science. Science and Education Ltd Sheffield UK, 2018, pp. 85‑89.
14. The current state of human resources in the conditions of industrial‑innovative economy in the Republic of Kazakhstan / Al‑Farabi Kazakh National University Bulletin, Economic Series No. 1 (139), Almaty, Kazakh University, 2022, pp. 98‑109.
15. Peculiarities of human resources in the conditions of industrial‑innovative economy in the Republic of Kazakhstan / Bulletin of the Kazakh University of Economics, Finance and International Trade No. 4 (49) 2022, pp. 59‑67.
16. Human resources as an object of innovative activity / Materials of II International scientific‑practical conference “Science, Society, Culture: Problems and Prospects of Modern Interaction”. Ust‑Kamenogorsk, 2020. – pp. 135‑138.
17. Competitiveness of human resources in the modernization of industrial‑innovative economy / School of Economics and Business, Mongolian University of Life Sciences, Scientific Journal “Agricultural Economics”, Ulaanbaatar, Mongolia, ISSN 2519‑2000 Vol. 11, 2020, pp. 150‑155.
18. Human resources in the conditions of industrial‑innovative economy of Kazakhstan: development and analysis / Scientific Journal “Management Accounting”. ISSN 1814‑8476. VAK List ‑ No. 2310, Moscow, pp. 450‑456.
19. Typical errors and violations in accounting of cash identified during audit and ways to solve them // International scientific‑practical conference “Economy and Society in the Conditions of the New Reality”, dedicated to the 60th anniversary of the Faculty of Economics, 25 May 2023, Part I, Astana, pp. 94‑99.
20. Development of human resources based on innovative economy of Kazakhstan // International scientific‑practical conference “Economy and Society in the Conditions of the New Reality”, dedicated to the 60th anniversary of the Faculty of Economics, 25 May 2023, Part I, Astana, pp. 340‑345.