Kazakhstan is characterized by women’s significant representation in the financial industry, including the audit sector, which distinguishes the country from other states and can lay the basis for a competitive advantage of the economy. The literature review on audit firms in Kazakhstan showcases a scarcity of studies about gender’s influence on audit firms’ financial performance. The paper aims to identify the correlation between business owners’ gender and the net income of Kazakhstani private audit firms. The publicly available data on audit companies and the size of their paid taxes were processed and analyzed with the quantitative research method. The data of 117 audit firms for 2021 were scrutinized through the parametric Student t-test for independent samples with the utilization of the Statistical Package for the Social Science (SPSS). To analyze and adjust the normal distribution of the studied data, frequency histograms, taking logarithms, and formalized tests by Kolmogorov-Smirnov and Shapiro-Wilk criteria were applied. The findings demonstrate the significant correlation between women owners and the size of paid taxes by their audit firms: women positively contribute to audit firms and generate higher net earnings compared with their men counterparts. The paper postulates the necessity of women’s more intensive involvement in higher levels of decision-making to increase the performance indicators of the financial industry in Kazakhstan. The study supports the idea that less gender bias in the expert field can be a good indicator of women's real contribution to Kazakhstan's economy. The auditing field should serve as a solid role model for lowering the barriers to female leadership in other industries.
The purpose of the article is to develop proposals to increase the degree of satisfaction of hotel services consumers during COVID among residents of Kazakhstan and Russia. The article examines the issues of service, service, cost and quality of services of hotel enterprises, including measures to counteract coronavirus infection. Marketing research was conducted in the third quarter of 2021, the methodology for determining the degree of satisfaction consisted of six stages. The research results have shown that, despite the existing mobility restrictions in the studied countries, the economically active population feels the need for attractive emotions, rest, and a change of scenery. The survey data showed that the epidemiological situation in the examined countries impacted tourist trips over the past year and a half. The respondents noted the need to comply with health safety measures. The choice of recreation and accommodation facilities was influenced by the cost of PCR analysis, especially for families traveling with children, and the availability of a vaccination passport. Also, in the conditions of COVID, the choice of consumers was made in favor of personal vehicles. This period has increased the demand for domestic tourism facilities. However, most previous consumers’ requirements for services have remained the same – for quality of service, cost, and friendly attitude. The respondents attributed to the key factors: hotel location, clean rooms, and quality of food. 85% of respondents are satisfied with the hotel services and measures of safe stay. Conclusions and recommendations based on the study findings can be applied by the enterprises providing hotel and catering services.
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