https://rsglobal.pl/index.php/ijite <p style="line-height: 1.5;"><strong>e-ISSN:</strong> 2414-1305<br><strong>DOI:</strong> 10.31435/rsglobal_ijite<br><strong>OCLC Number:</strong> 1051267688<br><strong>Publisher:</strong> RS Global Sp. z O.O., Poland<br><strong>Operated by:</strong> <a href="https://sciformat.ca/" target="_blank" rel="noopener">SciFormat Publishing Inc.</a>, Canada<br><strong>Subject area:</strong> Economics<br><strong>Submission to publication:</strong> 61 days<br><strong><span class="sc-hwwEjo cdchLr">Acceptance rate: </span></strong><span class="sc-hwwEjo cdchLr">49</span><span class="sc-kPVwWT hZDpyF">%</span></p> RS Global Sp. z O.O. en-US International Journal of Innovative Technologies in Economy 2412-8368 <p>All articles are published in open-access and licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). Hence, authors retain copyright to the content of the articles.<br>CC BY 4.0 License allows content to be copied, adapted, displayed, distributed, re-published or otherwise re-used for any purpose including for adaptation and commercial use provided the content is attributed.</p> https://rsglobal.pl/index.php/ijite/article/view/3428 <p>Effective operational cost management is a critical concern for enterprises striving to maintain competitiveness while advancing sustainable development goals. This study investigates how non-state enterprises in Kazakhstan manage operating expenses in alignment with sustainability principles, particularly emphasizing the potential of blockchain-supported multiple offsetting systems. A cross-sectional mixed-methods design combined survey responses from 43 professionals across key industries with qualitative data from 15 structured interviews. Survey results indicate that most enterprises maintain a strong cost-monitoring culture (87% agreement), yet only moderate integration of sustainability in operational decision-making (71%). Awareness of blockchain-based cost optimization remains limited (43%), although 66% of respondents expressed openness to exploring blockchain-enabled financial settlements. A multiple linear regression model was estimated to identify drivers of blockchain readiness. The analysis revealed that cost strategy sophistication (β = 0.562, <em>p</em> &lt; 0.01) and sustainability orientation (β = 0.391, <em>p</em> &lt; 0.05) were statistically significant predictors, together explaining 41% of the variance in blockchain adoption readiness (<em>Adjusted R²</em> = 0.41, <em>p</em> &lt; 0.001). Qualitative findings reinforced these insights, revealing themes around decentralized cost-sharing, blockchain’s potential to improve inter-enterprise trust, and concerns over implementation complexity and regulatory uncertainty. The study concludes that while blockchain-based offsetting systems offer scalable, cost-effective solutions, successful adoption depends on technical training, policy incentives, and broader institutional support.</p> Andrey Sapa Copyright (c) 2025 Andrey Sapa https://creativecommons.org/licenses/by/4.0 2025-07-16 2025-07-16 3(51) 10.31435/ijite.3(51).2025.3428