Subject. Agricultural development appears to be fundamental for ensuring the economic, national and food security of a country through improved organizational mechanisms. It is important to evaluate the system of controlling and economic security from perspectives of their mutual impact and effect on the economic development of agriculture in different periods of time. Objectives. The study describes how economic security and controlling historically evolved in agricultural entities and provides recommendations. Methods. The study relies upon methods of logic, expert and comparative analysis. Results. Economic and political processes were found to influence the economic security at various phases of national economic development and originating concepts of controlling during transformations of economic processes in companies and sectors. In Russia, controlling was determined to have originated later, being influenced by close cooperation with foreign partners. Being a part of economic security, controlling helps make more effective managerial decisions and improve financial results of economic actors throughout the managerial accounting process. Conclusions and Relevance. We streamlined the available information on the mutual impact of protectionist policies governments adhere to ensure the economic and food security by regulating the national situation and international organizations. The U.S. protectionist policy in agriculture pursues the expansion of its food in emerging economies and provide the economic protection of its producers worldwide. The agricultural sector of Russia unequally evolves as political regimes rotate and new authorities try to win the people’s loyalty through budgetary and financial regulation and find idle financial resources to develop the manufacturing sector, sacrificing the agricultural sector. Currently, economic security is indispensable without controlling.
Kazakova N.A. [Concept of controlling of economic safety of the region]. Fundamental'nye issledovaniya = Fundamental Research, 2015, no. 11, pp. 1180–1183. (In Russ.)
Hicks J. Teoriya ekonomicheskoi istorii [A Theory of Economic History]. Moscow, Voprosy ekonomiki Publ., 2003, 224 p.
Rakinskii B.V. Teilorizm: izlozhenie sistemy i ee sotsial'no-trudovoi analiz [The Taylorism: The description of the system and its analysis of social and labor aspects]. Moscow, Shkola trudovoi demokratii Publ., 2005, 99 p.
Keynes J.M. Obshchaya teoriya zanyatosti, protsenta i deneg [The General Theory of Employment, Interest and Money]. Moscow, Gelios ARV Publ., 2002, 352 p.
Larionov V.G., Mel'nikov O.N., Gan'kin N.A. [The development of controlling in terms of a production process]. Kontrolling = Controlling, 2016, no. 4, pp. 3–9. (In Russ.)
Bokova A.N. [Terms and concepts]. Kontrolling = Controlling, 2002, no. 2, pp. 64–77. (In Russ.)
Mullakhmetov Kh.Sh. [Staff management as part of the control system]. Upravlenie personalom = Human Resource Management, 2008, no. 19, pp. 45–53. (In Russ.)
Chuvashlova M.V. Vnedrenie kontrollinga v sistemu upravleniya predpriyatiem aviatsionnoi promyshlennosti: monografiya [The implementation of controlling into corporate governance in aviation: a monograph]. Moscow, Akademiya Estestvoznaniya Publ., 2013, 316 p.
Samuels W.J. Institutsional'naya ekonomicheskaya teoriya. V kn.: Panorama ekonomicheskoi mysli kontsa XX stoletiya [Institutional Economics. In: Companion to Contemporary Economic Throught]. St. Petersburg, Ekonomicheskaya shkola Publ., 2002, vol. 1, pp. 125–141.
Blaug M. 100 velikikh ekonomistov do Keinsa [Great Economists Before Keynes: An Introduction to the Lives and Works of 100 Economists of the Past]. St. Petersburg, Ekonomicheskaya shkola Publ., 2005, 352 p.
Walton H.H. [The Institutional Approach to Economic Theory. Translation from English]. Ekonomicheskii vestnik Rostovskogo gosudarstvennogo universiteta =Vestnik of Rostov State University of Economics, 2007, vol. 5, no. 2, pp. 2–11. URL: Link (In Russ.)
Drogov N.A. [Analysis of the genesis and evolution of the concept of controlling: From the beginning of the XX c. to the present date]. Problemy sovremennoi ekonomiki = Problems of Modern Economics, 2014, no. 2, pp. 161–163. URL: Link (In Russ.)
Sheshukova T.G. Retrospektivnyi analiz kontseptsii kontrollinga v kontekste sistemnogo podkhoda k organizatsii. V kn.: Razvitie uchetno-analiticheskoi i kontrol'noi sistemy v usloviyakh globalizatsii ekonomicheskikh protsessov [Retrospective analysis of the concept of control in terms of the systems approach to. In: The development of the system for accounting analysis and control during the globalization of economic processes]. Perm, PSU Publ., 2015, iss. 6, pp. 3–12.
List F. Natsional'naya sistema politicheskoi ekonomii [Das nationale System der politischen Oekonomie]. Moscow, Sotsium Publ., 2017, 451 p.
Vlasova L. [Controller's personality is a cornerstone to success]. Ekonomika i zhizn' = Economy and Life, 2005, no. 49, p. 31. (In Russ.)
Weber J., Schäffer U. Vvedenie v kontrolling [Einfuhrung in Controlling]. Moscow, Ob"edinenie kontrollerov Publ., 2014, 416 p.
Hayes R.H., Wheelwright S.С. Restoring Our Competitive Edge: Competing Through Manufacturing. Hoboken, NJ, John Wiley & Sons, 1984, 427 p.
Schonberger R.J. World Class Manufacturing: The Lessons of Simplicity Applied. London, UK, Collier Macmillan, 1986, 253 p.
Mel'nikov O.N., Mashninova Yu.V. [The fundamental model for organizing of a market exchange of knowledge]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2012, no. 14, pp. 94–99. (In Russ.)
Kupper H.-U. Controlling: Konzeption, Aufgaben und Instrumente. 2 Aufl., Stuttgart, Schlaffer-Poeschel, 1997, 512 p.
Schmidt A.V. [Management methods for the economic sustainability of an industrial enterprise]. Voprosy ekonomiki i prava = Economic and Law Issues, 2011, no. 33, pp. 218–222. (In Russ.)
Schaeffer W. [Should controlling serve for control?]. Problemy teorii i praktiki upravleniya = Problems of the Theory and Practice of Management, 2002, no. 5, pp. 62–74. (In Russ.)
Yudina L.N. [Management accounting and controlling]. Finansovyi menedzhment = Financial Management, 2005, no. 1, pp. 81–87. (In Russ.)
Popova L.V., Isakova R.E., Golovina T.A. Kontrolling [Controlling]. Moscow, Delo i servis Publ., 2003, 192 p.
Hahn D. Planirovanie i kontrol': kontseptsiya kontrollinga [PuK – Wertorientierte Controllingkonzepte]. Moscow, Finansy i Statistika Publ., 1997, 800 p.
Horváth P. Kontseptsiya kontrollinga: Upravlencheskii uchet. Sistema otchetnosti. Byudzhetirovanie [Das Controllingkonzept Der Weg zu einem wirkungsvollen Controllingsystem]. Moscow, Al'pina Biznes Buks Publ., 2005, 269 p.
Gradov A.P., Kuzin B.I., Fedotov A.V. et al. Strategiya i taktika antikrizisnogo upravleniya firmoi [The corporate crisis management strategy and approach]. St. Petersburg, Spetsial'naya literatura Publ., 1996, 510 p.
Steinmann H. [Issues of the business ethics rationale]. Problemy teorii i praktiki upravleniya = Problems of Theory and Practice of Management, 2005, no. 4, pp. 101–107. (In Russ.)
Anan'kina E.A., Danilochkin S.V., Danilochkina N.G. Kontrolling kak instrument upravleniya predpriyatiem [Controlling as a corporate management tool]. Moscow, YUNITI Publ., 2002, 279 p.
Karminskii A.M., Olenev N.I., Primak A.G. et al. Metodologicheskie i prakticheskie osnovy postroeniya kontrollinga v organizatsiyakh [Methodological and practical principles for setting the corporate controlling practice]. Moscow, Finansy i Statistika Publ., 2002, 256 p.
Fal'ko S.G. Kontrolling dlya rukovoditelei i spetsialistov [Controlling for managers and specialists]. Moscow, Finansy i Statistika Publ., 2008, 272 p.
Pietsch G. [Reflexionsorientiertes Controlling. Konzeption und Gestaltung]. Problemy teorii i praktiki upravleniya = Problems of Theory and Practice of Management, 2001, no. 3, pp. 102–107. (In Russ.)
Becker A., Ortmann G. Management und Mikropolitik. Einstrukturationstheoretischer Ansatz. In: Neue Entwicklungenim Management. Heidelberg, Physica, 1994, pp. 201–253. URL: Link
Sasson A., Malpica C. Bioeconomy in Latin America. New Biotechnology, 2018, vol. 40, part A, pp. 40–45. URL: Link
Benke K., Tomkins B. Future Food-Production Systems: Vertical Farming and Controlled-Environment Agriculture. Sustainability: Science, Practice and Policy, 2017, vol. 13, no. 1, pp. 13–26. URL: Link
Horst M., McClintock N., Hoey L. The Intersection of Planning, Urban Agriculture, and Food Justice: A Review of the Literature. Journal of the American Planning Association, 2017, vol. 83, iss. 3, pp. 276–294. URL: Link
Lainez M., González J.M., Aguilar A., Vela C. Spanish Strategy on Bioeconomy: Towards a Knowledge Based Sustainable Innovation. New Biotechnology, 2018, vol. 40, part A, pp. 87–95. URL: Link
Sarkar S.F., Poon J.S., Lepage E. et al. Enabling a Sustainable and Prosperous Future Through Science and Innovation in the Bioeconomy at Agriculture and Agri-Food Canada. New Biotechnology, 2018, vol. 40, part A, pp. 70–75. URL: Link
Tomlinson J.S., Dragosits U., Levy P.E. et al. Quantifying Gross vs. Net Agricultural Land Use Change in Great Britain Using the Integrated Administration and Control System. Science of the Total Environment, 2018, vol. 628-629, pp. 1234–1248. URL: Link
Jones J.W., Antle J.M., Basso B. et al. Brief History of Agricultural Systems Modeling. Agricultural Systems, 2016, vol. 155, pp. 240–254. URL: Link
Pshikhachev S.M. Sel'skoe khozyaistvo SShA: osnovnye tendentsii razvitiya i ekologo-ekonomicheskaya ustoichivost' otrasli [The U.S. agriculture: Main development trends and environmental and economic sustainability of the industry]. Moscow, VIAPI, ERD Publ., 2003, 346 p.
