Nowadays, development and sustainability are often combined in the analysis of regional and local processes. In this case, the definition of both competitiveness and sustainability of development require adequate interpretation and quantitative assessment. Territorial marketing is used as a tool to assess the competitiveness of a region. The main purpose of our research is to analyze the methodological and practical aspects of the sustainable development strategy of competitiveness of the Kazakhstan regions and the ways to implement it based on territorial marketing. Among the crucial indicators of territorial marketing, which this article tackles, supply chain management draws particular interest. Each indicator includes a set of criteria that best describe it. This is a 10-point rating system, where the region that showed the best result gets 10 points. It is assumed that based on the generally accepted methods the overall competitiveness can be measured, considering the competitiveness of the 5 mentioned indicators, as well as their assessment with regard to the competitiveness of their criteria. The research results showed that the aggregate indicator for all the regions is below average. The findings show that the Turkestan and Pavlodar regions are the most competitive in supply chain management, having the largest number of shipments. The overwhelming majority of Kazakhstan enterprises are small enterprises, which suggests that the logistics services market is still developing. The use of modern information technologies will optimize warehouse operations. A positive result is ensured by effective local regulation since doing business in Kazakhstan is relatively cheap. In our research, we offer some recommendations for improving the territorial indicators that determine the competitiveness of regions.

The main concern of the current empirical research is to examine the role of management accounting techniques in determining the relationship between purchasing and supplier management in the retail sector of Kazakhstan, which during the last four years, has grown significantly. This study is based on the premise that managerial accounting is aligned with many factors such as quality, reliability, and price along with make-or-buy analysis, supplier certifications, value analysis, and certification as well. Besides, planning and sharing of information and holding ethical standards can also be aligned with managerial accounting. Employing a survey-based methodology, the SEM-PLS technique is used as a statistical tool to test the hypothesized relationships and answer the research questions of this study. The findings of the study provide support to the theoretical framework and a ground to examine the hypotheses of the current study. The results reveal that the cost of purchased goods did not represent only the purchasing element but also such factors like quantity and quality of goods and delivery time that can significantly influence any organizational operations. The study reiterates that the basic purpose of managerial accounting with reference to purchasing is the formulation and execution of a purchasing plan for goods with the supporting operation strategies. These findings will be helpful for policymakers and practitioners to understand the issues related to management accounting techniques and determine the relationship between purchasing and supplier management in the retail sector.