KIMEP University

About: KIMEP University is a education organization based out in Almaty, Kazakhstan. It is known for research contribution in the topics: Corporate governance & Government. The organization has 185 authors who have published 426 publications receiving 5098 citations.

International Accounting Certification in the CIS, Eastern and Central Europe

Abstract: Although most countries have their own national accounting and auditing certifications, there are a number of internationally recognized accounting certifications These certifications are especially valuable in transition and developing economies, where the quality of the national certification is low The most popular international certification is offered by the Association of Chartered Certified Accountants (ACCA) Until a few years ago, this certification was the only truly international certification However, in recent years a few other certifications have started to become internationally recognized This paper discusses the reasons for the popularity of international certifications, the reasons why resistance to them has been encountered, and reports on the status of the various internationally recognized accounting certifications in the former Soviet Union (CIS), Eastern, and Central Europe The vast majority of countries have some kind of accounting certification Some countries offer several different certifications Some countries in the former Soviet bloc offer separate certification for accountants and auditors Some countries offer several levels of certification (McGee, 1999a)

Causation in Competition Law Damages Actions

Abstract: Competition law damages actions are often characterized by the uncertainty of the causal connection between the infringement and the harm. The damage consists in a pure economic loss flowing from an anticompetitive conduct. In such cases, the complexity of the markets structures, combined with the interdependence of individuals' assets, fuel this causal uncertainty. In this work, Claudio Lombardi elucidates the concept of causation in competition law damages actions and outlines its practical implications in competition litigation through the comparative analysis of the relevant statutory and case law, primarily in the European Union. This book should be read by practitioners, scholars, and graduate students with experience in competition law, as well as those interested in analyzing economic torts and causation in general.

Culture and behavioural intent to adopt mobile commerce among the Y Generation: comparative analyses between Kazakhstan, Morocco and Singapore

Abstract: Purpose – This study aims to investigate perceived risk and trustworthiness in relationship to the diffusion of innovation theory to understand the determinants of behavioural intent to adopt mobile commerce among the Y Generation. It also seeks to investigate the impact of culture on mobile commerce adoption.Design/methodology/approach – Five hundred and thirty randomly distributed questionnaires in six tertiary education institutions in Kazakhstan, Morocco and Singapore were used. Multivariate analysis of variance was conducted using SPSS and structural equation modelling using AMOS 7.0 to test for construct validity and for hypothesis testing.Findings – Perceived risk, trustworthiness and Rogers' five perceived characteristics of innovation (namely, observability, trialability, compatibility, complexity, relative advantage) determined behavioural intent to adopt mobile commerce among the Y Generation. Culture had a moderating effect on these determinants in Kazakhstan and Morocco.Research limitations/i...

The cultural value of resilience: the Singapore case study

Abstract: Purpose – The purpose of this paper is to highlight that Singaporeans are adopting the value of continuous effort and being resilient. Several explanations are put forth on why Singaporeans are resilient. That being the case, Singapore companies can also be said to be resilient.Design/methodology/approach – Interviewing method.Findings – Influenced by its geography, history and the value of achievement, Singaporeans and Singapore Companies are adopting “continuous effort” and “are being resilient” as the value they work and live by. Goal‐oriented, they do their homework, plan their work before plunging and work their plan.Research limitations/implications – Limitation: time and costs constraints, otherwise more interviewing sessions could have been held. Future research, if a budget permits, can employ more inteviewers.Practical implications – Being resilient is an advantage, it can also lead to strengthen the Republic's economy. In business, being resilient is vital since it gives the people the necessar...