Purpose The purpose of this study is twofold. The first objective is to examine the impact of the importance of cost information and product diversity on the adoption of activity-based costing (ABC) by Kazakhstani poultry organizations. The second goal is to establish the moderating impact of accountants’ involvement in the design for the costing system on the relationship between product diversity and the adoption of the ABC system. Design/methodology/approach The questionnaire was sent to all 58 poultry organizations in Kazakhstan and eventually, 43 completed questionnaires were collected, which is 74% of all Kazakhstani poultry organizations. Findings The results show that there is indeed a positive relationship between product diversity and ABC adoption when the level of diversity is used concurrently with accountants’ involvement in the design of product costing. In addition, product diversity was identified as a significant negative predictor of ABC adoption. Originality/value This study updates the literature on the rate of ABC adoption in a developing country like Kazakhstan, more specifically, in the poultry industry. It complements the understanding of the factors that influence the ABC adoption by taking a synergistic approach to factors such as product diversity and accountant involvement. At the same time, this study is one of the first empirical attempts to test the moderative role of the participation of accountants in the development of calculation systems in the ABC adoption.

The relevance of the article is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the Tax code of the Republic of Kazakhstan. Optimization of tax liabilities is a set of measures of economic entities aimed at reducing taxes and fees using benefits and provisions in accordance with the Tax code of the Republic of Kazakhstan. Tax planning is aimed at solving such tasks as increasing profitability and reducing tax liabilities. By disclosing accounting documents and tax reporting for tax structures, companies aim to optimize taxes and fees. For this purpose, business entities use tax planning, which provides for tax reduction based on the use of benefits in accordance with tax legislation. In general, optimization is any action aimed at improving the overall state. In the tax part, optimization involves combining tax indicators and improving the calculation of tax liabilities and the financial condition of enterprises based on them. One of the tools for optimizing taxes and fees, as well as tax planning, is the development of tax accounting policies. The tax policy discloses all the features of the company's taxes, as well as provides for the disclosure of tax documentation. The article also reveals the types of tax planning as strategic and tactical. Strategic tax planning is developed to optimize taxes and fees for the long term. Developing a plan for the current reporting period for specific types of taxes and fees means a set of tactical tax planning measures. In summary, it should be noted that the main goal of tax planning is to optimize tax liabilities and improve the efficiency of enterprises.

Audit acts as an element of ensuring the sustainability of the economic entity, reduces its information risks, given the complexity of the structure and functions of accounting. The article considers the foreign practice of IT audit (IT information technology) using special international standards such as COBIT and ITIL, gives a characteristic of the role, direction of IT audit development in Kazakhstan. IT-audit gives answers to questions of timing of updating of hardware and software, justification of its necessity, establishment of a unified system of management of IS monitoring. The questions of compliance of used information systems and technologies with the goals and objectives of the business, place and ratio of IS and business, ways to optimize investments, adaptation of Kazakhstan IT-audit system to international practice are considered. The study analyzes the optimal IT management, examines the main types and forms of IT audit as a preliminary phase of the study of the existing IS.

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Tax payments and supervision in the Republic of Kazakhstan, as well as all tax deductions are determined and carried out in accordance with the Tax Code, as it relates to the policy of the state and the financing of economic services activities of the state. The purpose of the article is to offer ideas on the direction of tax optimization using regulations, rules and benefits, approved interest on payments prescribed in the Tax Code of RK. Despite the diversification the tax system is divided into two parts and is implemented in practice. Sometimes entrepreneurs and businesses confuse the concepts of “tax optimization” and “evasion of tax payments”, because the goals of taxpayers and the state do not coincide. The taxpayer's goal is to reduce or minimize tax payments as much as possible and increase profits from entrepreneurial activity. The goal of the state – increasing tax revenues to the budget and the implementation of government programs for development, as well as ensuring the development of small and medium-sized businesses and their stable operation in the market. On the basis of optimization of tax payments and competent maintenance of tax system it is possible to reduce unwanted expenses and penalties. Tax optimization is an action that brings an enterprise to a level of financial freedom. In order to approach this level, the article outlines an optimized model of tax policy and basic approaches to tax minimization. This will affect the implementation of an effective mechanism of tax payments to the budget and work on the legislative scheme. Due to the use of methods of tax optimization the social position of the state and entrepreneurship in the country is improved.