+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Development of the methodology of departmental control of financial and economic activities

Vol. 25, Iss. 7, JULY 2022

Received: 5 May 2022

Received in revised form: 16 June 2022

Accepted: 30 June 2022

Available online: 14 July 2022

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, Н83, M40

Pages: 806–818

https://doi.org/10.24891/ia.25.7.806

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

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

Subject. This article discusses the issues of development of the methodology for the implementation of departmental control of business and financial activities of government (municipal) institutions.
Objectives. The article aims to define a set of principles, forms and methods of departmental control of business and financial activities on the basis of their comparison with the principles and methods of State financial control, State control (supervision) and other types of control carried out in relation to the activities of government (municipal) institutions.
Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.
Results. The article identifies the basic principles for departmental control of business and financial activities and formulates five specialized principles for this type of control based on the analysis of the principles of State financial control, State control (supervision) and other types of control. The article also offers a model of departmental control of business and financial activities through a combination of control measures, actions and methods based on a critical assessment of classifications of forms and methods of financial control approved by regulatory enactments and developed by domestic scientists.

Keywords: departmental control, financial and operating activities, principles, forms and methods of financial control, government (municipal) institutions, control measures

References:

  1. Kondrat E.N. Gosudarstvennyi finansovyi kontrol' i finansovaya bezopasnost' Rossii. Pravovye aspekty: monografiya [State financial control and financial security of Russia. Legal aspects: a monograph]. Moscow, Yustitsinform Publ., 2013, 640 p.
  2. Metel'kova E.O., Kokarev A.I. [Internal financial audit under the new rules]. Byudzhetnyi uchet = Budget Accounting, 2020, no. 4, pp. 34–38. URL: Link (In Russ.)
  3. Endovitskii D.A., Golovin S.V., Spiridonova N.E. [Developing internal control at social budgetary institutions: Some particularities]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 5, pp. 543–566. (In Russ.) URL: Link
  4. Arabyan K.K. [Single concept of financial control in the Russian Federation]. Auditor, 2014, no. 2, pp. 49–54. URL: Link (In Russ.)
  5. Arykbaev R.K., Kashirskaya L.V., Karabasheva M.R. [Institutional bases of development of the state financial monitoring and control]. Sciences of Europe, 2017, no. 11-3, pp. 32–37. (In Russ.) URL: Link
  6. Ershov A.A. [Audit as a kind of financial control]. Finansovoe pravo = Financial Law, 2010, no. 10, pp. 17–21. URL: Link (In Russ.)
  7. Arabyan K.K. [Research of classification features of the financial control]. Ekonomika, statistika i informatika. Vestnik UMO = Economics, Statistics and Informatics. Vestnik UMO, 2013, no. 1, pp. 21–25. URL: Link (In Russ.)
  8. Maisigova L.A. [Issues of classification of types of control]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2007, vol. 6, iss. 9, pp. 37–43. URL: Link (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 25, Iss. 7
July 2022

Archive