Abstract
Research Objective. To systematize scientific approaches developed within the methodological framework of accounting in public and non-profit organizations operating in the social sector of the Republic of Kazakhstan (hereinafter RK). By comparing domestic and international accounting practices, the study aims to identify current issues in the sector and propose relevant recommendations. Research Methodology. The study employed a systematic and comparative analysis of the regulatory and legal framework governing the public and social sectors of the Republic of Kazakhstan, as well as international public sector accounting standards (IPSAS), the British Charities SORP, and Canadian accounting standards (CPA Canada). In addition, comparative, functional, and content analysis methods were applied to examine the works of domestic and foreign scholars addressing issues of accounting in the social sector. Originality / Value of the Study. The uniqueness of the research lies in the consistent systematization of various approaches and principles that form the conceptual foundation of accounting in non-profit organizations within the social sector. The systematization of methodological approaches to accounting in this field contributes to the development of practical methods and standards aimed at optimizing accounting processes in institutions. Research Results. The study of major schools and conceptual frameworks of accounting in the social sector allowed the identification of accounting objects and subjects. A system of comprehensive methods and approaches was proposed to ensure the completeness of information and data necessary for effective managerial decision-making.