Browsing by Author "Choban U."
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Item Open Access An Empirical Analysis of Accounting Students’ Career Plans in Kazakhstan(Law and Social Sciences, 2018) Choban U.; Zhubanova G.This study determines the factors influencing accounting students’ choices to pursue their career as a chartered accountant or not. A survey method is used to collect the data. 200 students from 5 different universities from Almaty region participated in this study. Exploratory Factor Analysis (EFA) findings reveal 5 different factors such as; (i) power, (ii) fringe benefits, (iii) soft skills, (iv) personal development as well as (v) physical and emotional safety. Further, it was found that accounting students in Kazakhstan who intend to choose a career in accounting give a much higher priority to their soft skills and financial factors in the form of fringe benefits than those who have chosen other career. The results of this study might have some practical implications as they might open new perspectives for restructuring accounting curriculum. Other implications of this study may help students in the accounting field to understand their abilities and skills, as well as help them better navigate in their future career. Theoretical implications and limitations are discussed.Item Open Access AN EXAMINATION OF DIGITAL BANKING TECHNOLOGY ACCEPTANCE AMONG MIDDLE AGED PEOPLE IN KAZAKHSTAN: A CONCEPTUAL INVESTIGATION(СДУ хабаршысы - 2021, 2021) Choban U. ; Meyrambek A.Abstract. The rapid growth of global internet use has caused an acute need for organizations to implement technologies in their daily operations. In particular, financial institutions began to promote digital banking services among their customers. Although online banking seems attractive, many people from different age groups are still resistant to its adoption. Thus, this paper proposes a conceptual approach to adoption of internet banking among middle-aged people in Kazakhstan. The studies conducted on IS/IT adoption by using Technology Acceptance Model (TAM) have revealed the limitations of the original model. That is why original TAM should be extended in order to explain the key factors that are affecting the customers' adoption of internet banking. In this work we studied the IS literature about internet banking adoption through implementing different theories from the psychology field in order to construct a conceptual model that would have greater explanation of people's beliefs to use new technologies. In particular, we added variables, such as Subjective Norm, Trust, Perceived Risk and Word of Mouth to the conceptual model.Item Open Access Application of TPB on the Saving Intention among the Students of Community Colleges: Moderating Effect of Mobile Applications(Global Business and Management Research: An International Journal, 2021) Nizar N.; Choban U.; Mohd H.A.The main objective of this study is to examine the saving intention among the Community College students from the Planned Behavior Theory (TPB) perspective and to investigate whether the proposed relationships are contingent upon their perceptions towards mobile applications. In order to achieve the objectives, a survey study was conducted among 117 community college students in Kedah, Selangor, Perak in Malaysia. PLS test results revealed that attitude, subjective norms, and perceived behavior control 'have' significantly influence students' intention to saving. However, mobile applications do not has moderate direct relationships. In conclusion, this study is significant as the understanding of saving behavior is essential not only for future retirement and investment plans of younger generations but also for their financial resilience when exposed to adverse shocks such as COVID-19.Item Open Access WORKING CAPITAL'S IMPACT ON OIL INDUSTRY PROFITABILITY(СДУ хабаршысы - 2021, 2021) Bekbauov Y. ; Bekbolat K. ; Choban U.Abstract. Working capital management (WCM) is an important aspect of financial management to ensure efficient use of current assets and liabilities to balance between profitability and liquidity. Even though there is no absolute perfect answer, financial managers need to formulate a proper strategy for the working capital. WCM in the oil industry is particularly important due to the following reasons; a) There is a huge demand for its products, b) Oil and its products are key inputs for other manufacturing industries, c) Oil prices are too sensitive to political, social and economic factors, d) Crude oil extraction capacity periodically changes. Therefore, firms in this sector need to have flexible production levels so that they keep a balance between the purchase of crude oil and sales of processed oil. A multiple OLS regression method was applied to examine the effect of WCM on profitability in the Oil Industry. The data contained 231 observations from 21 oil companies listed on NYSE and KASE between 2010 and 2020 years. Findings indicated that downstream oil companies need to focus more on the management of credit policies, debt management, and fixed assets management.