IEM TSU PhD Student Karim Elzohary: "Science is a Path of Constant Development and Intellectual Growth"

Karim Elzohary teaches at the Faculty of Commerce, Sohag University (Egypt) while simultaneously working on his dissertation as a PhD student at the Institute of Economics and Management, Tomsk State University. His research focuses on the transformation of management accounting under the influence of digitalization and other current trends.

"In recent years, management accounting is undergoing significant changes driven by digitalization and sustainable development. Today, accounting is not just about cost control. Through competent management accounting, companies enhance operational efficiency and create their own additional value. By studying modern trends in this field, one can learn to anticipate challenges and develop effective solutions for business development," shares Karim Elzohary.

Recently, the IEM TSU PhD student, together with his research supervisor, Associate Professor Lyudmila Tkachenko, presented a joint report at the XII Annual International Scientific Conference "Economics and Management" at the Graduate School of Management, St. Petersburg State University.

"In our report 'The Evolution of Management Accounting: Modern Trends, Impact on Company Value, and New Prospects in Digital and Sustainable Companies,' we aimed to elaborate on my research topic: illustrating how the role of management accounting is evolving—from a cost control function to a key role in strategic management and value creation," says the young researcher.

Karim Elzohary has been teaching students at Sohag University in Egypt for nearly 15 years. Currently, alongside his research, he continues working as a teaching assistant in accounting. Throughout his career, he has completed over 70 specialized courses and trainings,as well as participating in more than 35 scientific seminars and conferences. He has published four scientific articles, with three more undergoing peer review in leading scientific journals and conferences.

However, serious research requires high concentration and deep immersion, which led Karim to seek opportunities to dedicate more time to scientific work.

"When I received a scholarship from the Russian Ministry of Education and Science, I was able to devote more time to research by enrolling in the PhD program at the Institute of Economics and Management, Tomsk State University. Science offers the opportunity to deeply investigate relevant economic and managerial problems and find innovative solutions that genuinely impact the development of organizations and society. For me, science is a path of constant development, intellectual growth, and realizing my potential," notes Karim.

Karim Elzohary is currently in his second year of PhD studies. The young researcher plans to defend his dissertation in a couple of years, once his complex and multifaceted research is complete. After defending, he intends to return to teaching at the university while continuing active scientific work with a focus on digital innovations in management accounting and corporate economics.