ECONOMIC EFFICIENCY OF IMPLEMENTING MNEMONICS AS AN ALTERNATIVE TEACHING METHOD IN THE TRAINING OF ACCOUNTING SPECIALISTS

The relevance of this study is determined by the continuing transformation of accounting regulation and practice in Kazakhstan, where the accounting system has undergone legislative changes. Accounting should be viewed as an integrated system combining financial, statistical and operational dimensions that reflects the country’s evolving economic environment. Accounting practice must remain grounded in legal and regulatory requirements. Against this background, improving the quality of accounting education has become a key priority. The article examines accounting teaching methods used in Kazakhstan and abroad and proposes an innovative approach based on Kazakhstan’s national traditions. The methodology applies mnemonic techniques using the structure of the traditional Kazakh yurt as a visual analogy for accounting accounts and compares the movement of accounting entries with kinship relations in Kazakh culture. This culturally adapted approach facilitates understanding of complex accounting concepts, improves knowledge retention, stimulates interest in the discipline, and strengthens theoretical knowledge. The study assesses the effectiveness of mnemonic techniques, excluding simple abbreviations, in motivating students and improving learning outcomes. The study also evaluates the educational and economic benefits of mnemonic methods in professional training. The findings demonstrate that the proposed approach contributes to higher academic performance, better comprehension of accounting theory, and a lower rate of examination retakes. The authors recommend extending mnemonic techniques to other accounting-related disciplines due to their broad educational potential. The scientific contribution lies in developing a culturally grounded model of accounting instruction that combines pedagogical innovation with national traditions and provides a practical framework for improving accounting education in Kazakhstan. The aim of the study is to theoretically substantiate and assess the effectiveness of mnemonic techniques based on Kazakhstan’s national traditions and cultural characteristics for improving students’ acquisition of theoretical material, interest in accounting, and professional training outcomes.

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