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International Accounting
 

Control in the context of regulating industry macroeconomic processes

ISSUE 7, JULY 2025

Received: 3 July 2025

Accepted: 7 July 2025

Available online: 15 July 2025

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 82-99

https://doi.org/10.24891/yzvjcy

Tat'yana Yu. SEREBRYAKOVA Corresponding author, Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation
serebrtata@yandex.ru

https://orcid.org/0000-0003-3823-8447

Engel’ R. FATKHULLIN Kazan Cooperative Institute, Branch of Russian University of Cooperation, Kazan, Republic of Tatarstan, Russian Federation
Engel.R.Fatkhullin@gmail.com

https://orcid.org/0009-0009-3833-048X

Subject. This article discusses the importance of monitoring the implementation of economic tasks at the regional and national levels, and the possibility of carrying out the control function and organizing its informational support in macroeconomic systems.
Objectives. The article aims to identify the features of monitoring the implementation of tasks for the development of regional and national economic systems and assess the availability of necessary information for control.
Methods. For the study, we used analysis and synthesis, deduction and induction, logical generalization, comparison, analogy, and modeling.
Results. The article describes the problems of defining functions and tasks in organizing control and the reasons for their occurrence, as well as the difficulties in the information support of control actions and the shortcomings related to the target indicators, in the context of the accounting capabilities of their accumulation.
Conclusions and Relevance. The control of regional and national economies is not supported by relevant information, cannot be fully implemented due to the lack of specific values of economic indicators, the achievement of which is necessary or desirable for sustainable economic development, as well as due to the difficulties in accounting and accumulating these indicators at the macro level. The results and conclusions of the study can be applied for further research on the processes of control and analytical generalization of macroeconomic indicators for the assessment of regional and national economies, as well as in the educational process for training specialists in economic areas.

Keywords: control, regulation, economy, state, goals, functions

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