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Financial Analytics: Science and Experience
 

The substance of financial control and controlling activities as part of researches into the development of the financial control methodology for the interested user

Vol. 9, Iss. 34, SEPTEMBER 2016

PDF  Article PDF Version

Received: 6 July 2016

Received in revised form: 18 August 2016

Accepted: 31 August 2016

Available online: 22 September 2016

Subject Heading: FINANCIAL INSTRUMENTS

JEL Classification: C21, E41, E58, G01

Pages: 26-35

Lukin A.G. Samara National Research University, Samara, Russian Federation
Lagufk@mail.ru

Importance Currently, relevant researches into issues of financial control are stagnant. The article investigates what has caused this situation, and suggests treating the financial control issues in terms of behavioral theories.
Objectives I identify causes of falling interest in financial control researches and analyze dialectics of the development of national schools' researches into financial control. I prepared my proposals for formulating new areas of studies, considering national practices and expertise.
Methods I applied such conventional theoretical methods as analysis, generalization, analogy, historical approach, etc.
Results As the article shows, there is no room left for researches into activities of those financial control agents, which directly exert financial control as part of their controlling activities, i.e. controllers, financial control departments and bodies, and auditing firms. Further researches will be possible only if the concepts of financial control and controlling activities are segregated and scientists find certain patterns for the development of the domain of users who are interested in financial control.
Conclusions and Relevance Although being crucial, controlling activities represent a part of financial control only. Therefore, further researches mainly get obstructed when scientists neglect processes of forming users' interest and its formation (preliminary control) during their studies, and using the information that is received as a result of controlling activities.

Keywords: finance, financial control, controlling activity

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