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International Accounting
 

Theoretical and organizational aspects of departmental control of financial and economic activities

Vol. 25, Iss. 6, JUNE 2022

Received: 28 April 2022

Received in revised form: 29 May 2022

Accepted: 1 June 2022

Available online: 15 June 2022

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, Н83, M40

Pages: 646–662

https://doi.org/10.24891/ia.25.6.646

Sergei V. GOLOVIN Voronezh State University (VSU), Voronezh, Russian Federation
golovin@econ.vsu.ru

https://orcid.org/0000-0002-9722-4523

Subject. This article deals with the theoretical aspects of departmental control of business and financial activities carried out by the executive authorities in relation to subordinate institutions.
Objectives. The article aims to define the basic conceptual questions of the system of departmental control of business and financial activities, its subject, goals, objectives and functions.
Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.
Results. Based on the analysis of research works of domestic authors and a number of regulatory acts, the article defines the basis of the research vocabulary of departmental control of business and financial activities, and it forms some organizational aspects. In particular, it defines the subject, goals, objectives and functions of departmental control of business and financial activities that require regulatory consolidation, which can become the basis for the concept of this type of control.
Conclusions. The author-developed definition of departmental control of business and financial activities and its main elements can serve as a basis for further improvement and development of this type of control.

Keywords: departmental control, financial and operating activities, financial control, executive authorities, government (municipal) institutions, control measures

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