Subject. This article deals with the issues of improving methodological approaches to the evaluation of internal control. Objectives. The article aims to clarify the methodology for evaluating the internal control of costs for the production of livestock products, taking into account the peculiarities of agriculture and the business process Output of Products. Methods. For the study, I used the methods of abstraction, analysis, systematization, and generalization. Results. The article offers a developed methodological toolkit for evaluating the internal control system of an economic entity. It includes regulations for assessing the level of the client's internal control system and determining the efficiency rating. The proposed methodology is based on the point-rating system of internal control evaluation. Conclusions and Relevance. The objectives of internal control are not limited only to checking the functioning of accounting systems and preparing accounting (financial) statements, including compliance with the requirements of regulatory enactments when committing facts of economic life of an economic entity. They are also focused on assessing the achievement of the goals of an economic entity and the effectiveness of its business processes. The results of the study can be used to develop theoretical and practical provisions of the activities of audit organizations and auditors.
{"title":"Methodological approaches to the evaluation of internal control during the audit of the \"Output of Products\" business process productivity","authors":"N. Mamushkina","doi":"10.24891/ia.25.1.58","DOIUrl":"https://doi.org/10.24891/ia.25.1.58","url":null,"abstract":"Subject. This article deals with the issues of improving methodological approaches to the evaluation of internal control.\u0000Objectives. The article aims to clarify the methodology for evaluating the internal control of costs for the production of livestock products, taking into account the peculiarities of agriculture and the business process Output of Products.\u0000Methods. For the study, I used the methods of abstraction, analysis, systematization, and generalization.\u0000Results. The article offers a developed methodological toolkit for evaluating the internal control system of an economic entity. It includes regulations for assessing the level of the client's internal control system and determining the efficiency rating. The proposed methodology is based on the point-rating system of internal control evaluation.\u0000Conclusions and Relevance. The objectives of internal control are not limited only to checking the functioning of accounting systems and preparing accounting (financial) statements, including compliance with the requirements of regulatory enactments when committing facts of economic life of an economic entity. They are also focused on assessing the achievement of the goals of an economic entity and the effectiveness of its business processes. The results of the study can be used to develop theoretical and practical provisions of the activities of audit organizations and auditors.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81460281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the problematic aspects associated with theoretical approaches to the formation of corporate social responsibility of organizations of various forms of management. Objectives. The article aims to study the theoretical foundations of the formation and development of corporate social responsibility of business. Methods. For the study, we used the methods of comparison, systematization, and data generalization. Results. The article reveals problematic aspects of formation and presentation of corporate responsibility of business in modern economic conditions. The article offers a classification of indicators of corporate social responsibility, indicators for assessing the effectiveness of socially important business, and it presents principles according to the International Standard ISO 26000:2010 Guidance on Social Responsibility. Conclusions and Relevance. The role and significance of corporate social responsibility of business should be evaluated not only from the point of view of contribution to socially significant and environmental projects, but from the point of view of economic efficiency for the business itself as well. The results of the study can be applied in the development of the theory of corporate social responsibility and in the practice of socio-economic activities of an economic entity in the context of sustainable business development.
{"title":"Theoretical approaches to the development of corporate social responsibility of business","authors":"G. Klychova, E. R. Salakhutdinova","doi":"10.24891/ia.25.1.45","DOIUrl":"https://doi.org/10.24891/ia.25.1.45","url":null,"abstract":"Subject. This article discusses the problematic aspects associated with theoretical approaches to the formation of corporate social responsibility of organizations of various forms of management.\u0000Objectives. The article aims to study the theoretical foundations of the formation and development of corporate social responsibility of business.\u0000Methods. For the study, we used the methods of comparison, systematization, and data generalization.\u0000Results. The article reveals problematic aspects of formation and presentation of corporate responsibility of business in modern economic conditions. The article offers a classification of indicators of corporate social responsibility, indicators for assessing the effectiveness of socially important business, and it presents principles according to the International Standard ISO 26000:2010 Guidance on Social Responsibility.\u0000Conclusions and Relevance. The role and significance of corporate social responsibility of business should be evaluated not only from the point of view of contribution to socially significant and environmental projects, but from the point of view of economic efficiency for the business itself as well. The results of the study can be applied in the development of the theory of corporate social responsibility and in the practice of socio-economic activities of an economic entity in the context of sustainable business development.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"108 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75906311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article studies the historical experience of the formation and development of the school of thought of scientists representing the Plekhanov Russian University of Economics. Objectives. The article aims to study the theoretical foundations of the doctrines of the school of Nikolai S. Lunskii and his followers, and the tendencies of development of the scientific-based theory of balances. Methods. For the study, I used the methods of observation, comparison, generalization, and interpretation. The works by well-known scientists in the field of accounting of the early twentieth century, such as N.S. Lunskii, A.M. Galagan, A.P. Rudanovskii, Ya.M. Gal'perin are the methodological basis of the study. Results. The article shows that with the advent of a new theory of balances, representatives of the Moscow School began to scientifically develop and theoretically substantiate the principles of accounting, determine the main directions and scientific methods of research based on the analysis and synthesis of accounts axioms, methods of cognition and scientific ideas of authors representing the Italian, French, and German scientific schools of accounting. Conclusions and Relevance. The scientific research findings of outstanding scientists who worked at the beginning of the 20th century played a special role in the formation and development of the school of thought of the Plekhanov Russian University of Economics. The significance of the study lies in the substantiation of the position that when further developing the theoretical foundations of accounting, it is advisable to use the scientific ideas of the authors of previous years.
{"title":"The scientific contribution of scholars representing the Plekhanov Russian University of Economics to the accounting theory development: A historical retrospective","authors":"L. I. Davletshin","doi":"10.24891/ia.25.1.108","DOIUrl":"https://doi.org/10.24891/ia.25.1.108","url":null,"abstract":"Subject. This article studies the historical experience of the formation and development of the school of thought of scientists representing the Plekhanov Russian University of Economics.\u0000Objectives. The article aims to study the theoretical foundations of the doctrines of the school of Nikolai S. Lunskii and his followers, and the tendencies of development of the scientific-based theory of balances.\u0000Methods. For the study, I used the methods of observation, comparison, generalization, and interpretation. The works by well-known scientists in the field of accounting of the early twentieth century, such as N.S. Lunskii, A.M. Galagan, A.P. Rudanovskii, Ya.M. Gal'perin are the methodological basis of the study.\u0000Results. The article shows that with the advent of a new theory of balances, representatives of the Moscow School began to scientifically develop and theoretically substantiate the principles of accounting, determine the main directions and scientific methods of research based on the analysis and synthesis of accounts axioms, methods of cognition and scientific ideas of authors representing the Italian, French, and German scientific schools of accounting.\u0000Conclusions and Relevance. The scientific research findings of outstanding scientists who worked at the beginning of the 20th century played a special role in the formation and development of the school of thought of the Plekhanov Russian University of Economics. The significance of the study lies in the substantiation of the position that when further developing the theoretical foundations of accounting, it is advisable to use the scientific ideas of the authors of previous years.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86890822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article analyzes the reasons why China chooses convergence with international accounting standards, as well as the problems arising in the transition to the internationalization of the Chinese accounting standards, and the prospects for further development of the Chinese accounting. Objectives. The article aims to analyze the reasons for the internationalization of the Chinese accounting standards and offer recommendations on the problems that can be encountered in this process. Methods. For the study, I used analysis, synthesis, and other general scientific methods. Conclusions. In the process of convergence of the Chinese accounting standards with the international ones, experts proceed from national conditions, learning new things, acquiring advanced knowledge. The convergence of China's accounting standards with international practice is currently undergoing continuous improvement and development. In order to stimulate exchanges, raise capital and reduce communication costs, China must keep pace with the development of the world situation and establish solid market economic and corresponding accounting systems.
{"title":"Convergence of Chinese Accounting and Reporting Standards with IFRS: Particularities, challenges, and prospects","authors":"Lyu Hongying","doi":"10.24891/ia.25.1.29","DOIUrl":"https://doi.org/10.24891/ia.25.1.29","url":null,"abstract":"Subject. This article analyzes the reasons why China chooses convergence with international accounting standards, as well as the problems arising in the transition to the internationalization of the Chinese accounting standards, and the prospects for further development of the Chinese accounting.\u0000Objectives. The article aims to analyze the reasons for the internationalization of the Chinese accounting standards and offer recommendations on the problems that can be encountered in this process.\u0000Methods. For the study, I used analysis, synthesis, and other general scientific methods.\u0000Conclusions. In the process of convergence of the Chinese accounting standards with the international ones, experts proceed from national conditions, learning new things, acquiring advanced knowledge. The convergence of China's accounting standards with international practice is currently undergoing continuous improvement and development. In order to stimulate exchanges, raise capital and reduce communication costs, China must keep pace with the development of the world situation and establish solid market economic and corresponding accounting systems.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84626998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the development priorities and major innovations in the sustainability reporting standards of the Global Reporting Initiative (GRI). Objectives. The article aims to reveal the essence of the most important changes made to the sustainability reporting standards in connection with their improvement, and assess the impact of innovations on the informative and analytical value of sustainability reporting. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article shows trends in the preparation of sustainability reporting, discloses the background for revising and expanding the list of sustainability reporting standards, and describes the essence of innovations introduced into the GRI Standards. Conclusions and Relevance. The main innovations in the sustainability reporting standards are related to the revision of the GRI Universal Standards, updating the Topic Standards, and the development of Sector Standards. The application of updated and expanded standards for sustainability reporting will help improve the corporate practice of disclosing information on the economic, social and environmental performance of organizations. The results obtained can contribute to the further promotion of sustainability reporting, improving the practice of its preparation, and developing a methodology for comprehensive analysis of economic entities' sustainable growth.
{"title":"Trends and innovations in reporting on the sustainable development of economic entities","authors":"I. Zenkina","doi":"10.24891/ia.25.1.4","DOIUrl":"https://doi.org/10.24891/ia.25.1.4","url":null,"abstract":"Subject. This article discusses the development priorities and major innovations in the sustainability reporting standards of the Global Reporting Initiative (GRI).\u0000Objectives. The article aims to reveal the essence of the most important changes made to the sustainability reporting standards in connection with their improvement, and assess the impact of innovations on the informative and analytical value of sustainability reporting.\u0000Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction.\u0000Results. The article shows trends in the preparation of sustainability reporting, discloses the background for revising and expanding the list of sustainability reporting standards, and describes the essence of innovations introduced into the GRI Standards.\u0000Conclusions and Relevance. The main innovations in the sustainability reporting standards are related to the revision of the GRI Universal Standards, updating the Topic Standards, and the development of Sector Standards. The application of updated and expanded standards for sustainability reporting will help improve the corporate practice of disclosing information on the economic, social and environmental performance of organizations. The results obtained can contribute to the further promotion of sustainability reporting, improving the practice of its preparation, and developing a methodology for comprehensive analysis of economic entities' sustainable growth.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"2014 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86493564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article considers the conceptual basis of environmental capital accounting as one of the elements of assessing the value of business in conjunction with the concept of sustainable development of the organization. Objectives. The article aims to argue for a need for methodological and methodical information support in the system of business accounting for environmental safety of domestic business and identify the objects of the green economy and monetarization in the business accounting of the benefits and costs of creating and maintaining the organization’s ecosystem. Results. The article explains the need for the formation of various business accounting models in the system of the organization’s business model. Conclusions. Based on the study, the article concludes that it is necessary to reform the current system of accounting for environmental safety costs transforming it into business accounting of environmental capital.
{"title":"The concept of environmental capital in business accounting and integrated reporting","authors":"V. Plotnikov, O. Plotnikova","doi":"10.24891/ia.24.12.1330","DOIUrl":"https://doi.org/10.24891/ia.24.12.1330","url":null,"abstract":"Subject. This article considers the conceptual basis of environmental capital accounting as one of the elements of assessing the value of business in conjunction with the concept of sustainable development of the organization.\u0000Objectives. The article aims to argue for a need for methodological and methodical information support in the system of business accounting for environmental safety of domestic business and identify the objects of the green economy and monetarization in the business accounting of the benefits and costs of creating and maintaining the organization’s ecosystem.\u0000Results. The article explains the need for the formation of various business accounting models in the system of the organization’s business model.\u0000Conclusions. Based on the study, the article concludes that it is necessary to reform the current system of accounting for environmental safety costs transforming it into business accounting of environmental capital.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73238319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article considers the methodological aspects of economic diagnostics of accounts receivable and payable in the system of internal control of the organization. Objectives. The article aims to highlight the elements of economic diagnostics of the organization's debt in the internal control system and develop methodological approaches to the assessment of accounts receivable and payable. Methods. For the study, we used analysis and synthesis, induction and deduction, as well as comparison, logical generalization, systemic reasoning, and analytical forecasting tools. Results. The article presents an author-developed methodology of economic diagnostics of resources in settlements in the internal control system of the organization. It is based on an algorithm for assessing the dynamics of the turnover of accounts receivable and payable and monitoring their mutual ratio, identifying debt collection reserves, monetizing and forecasting the repayment of current debts. Also, for the operational systematization of information and effective control over the rate of change in accounts receivable and payable, the article offers developed forms of management reporting. Conclusions and Relevance. The developed methodology for economic diagnostics of accounts receivable and payable helps, on the basis of information on the changes in mutual turnover of obligations in the context of counterparties, identify available financial resources, determine possible reserves for debt collection, and make payment predictions. The results of the study can be applied when organizing the internal control system of accounts receivable and payable in the context of assessing the financial condition of the organization.
{"title":"Economic diagnostics of accounts receivable and payable in the internal control system of the organization","authors":"L. Sungatullina, Ilyuza I. Muzafarova","doi":"10.24891/ia.24.12.1425","DOIUrl":"https://doi.org/10.24891/ia.24.12.1425","url":null,"abstract":"Subject. This article considers the methodological aspects of economic diagnostics of accounts receivable and payable in the system of internal control of the organization.\u0000Objectives. The article aims to highlight the elements of economic diagnostics of the organization's debt in the internal control system and develop methodological approaches to the assessment of accounts receivable and payable.\u0000Methods. For the study, we used analysis and synthesis, induction and deduction, as well as comparison, logical generalization, systemic reasoning, and analytical forecasting tools.\u0000Results. The article presents an author-developed methodology of economic diagnostics of resources in settlements in the internal control system of the organization. It is based on an algorithm for assessing the dynamics of the turnover of accounts receivable and payable and monitoring their mutual ratio, identifying debt collection reserves, monetizing and forecasting the repayment of current debts. Also, for the operational systematization of information and effective control over the rate of change in accounts receivable and payable, the article offers developed forms of management reporting.\u0000Conclusions and Relevance. The developed methodology for economic diagnostics of accounts receivable and payable helps, on the basis of information on the changes in mutual turnover of obligations in the context of counterparties, identify available financial resources, determine possible reserves for debt collection, and make payment predictions. The results of the study can be applied when organizing the internal control system of accounts receivable and payable in the context of assessing the financial condition of the organization.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90593301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the issues of improving the financing of universities, the development of performance-based budgeting to support their activities. Objectives. The article aims to assess the problematic aspects of financial support for the activities of higher education institutions, including using the performance-based budgeting, and identify the features of its implementation that affect the system of internal control at universities. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article summarizes the problematic provisions of financing the activities of universities, including the use of the performance-based budgeting method, and justifies the need to transform the internal control of universities. Conclusions. The article concludes that the development of the system of financing the activities of universities generally corresponds to foreign practice, although there are some shortcomings in the financing of higher education institutions. Internal control of universities should be modernized taking into account the strategic nature of the project financing process and the possibilities of digitalization of control activities.
{"title":"Internal control within the conditions of performance budgeting of universities","authors":"D. Endovitskii, E. Titova","doi":"10.24891/ia.24.12.1349","DOIUrl":"https://doi.org/10.24891/ia.24.12.1349","url":null,"abstract":"Subject. This article discusses the issues of improving the financing of universities, the development of performance-based budgeting to support their activities.\u0000Objectives. The article aims to assess the problematic aspects of financial support for the activities of higher education institutions, including using the performance-based budgeting, and identify the features of its implementation that affect the system of internal control at universities.\u0000Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization.\u0000Results. The article summarizes the problematic provisions of financing the activities of universities, including the use of the performance-based budgeting method, and justifies the need to transform the internal control of universities.\u0000Conclusions. The article concludes that the development of the system of financing the activities of universities generally corresponds to foreign practice, although there are some shortcomings in the financing of higher education institutions. Internal control of universities should be modernized taking into account the strategic nature of the project financing process and the possibilities of digitalization of control activities.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"195 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84728490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the use of a risk-based approach to control activities as a tool for improving the efficiency of internal financial control at a State-financed institution, as well as working with risks in the activities of the internal controller. Objectives. The article aims to make a connection between the risks of the activities of a State-financed institution of higher education and the methodology of internal financial control. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article describes the features of the activities of State-financed institutions that affect the identification of risks and their sources. It reveals the connection between the risks of the institution's activities and the methodology of internal financial control. The article also presents an author-developed system of risks of a State-financed institution of higher education in the areas of activity. Conclusions. The system of risks to be assessed by the internal auditor has a direct impact on the methodology for the implementation of internal financial control.
{"title":"Risks of the activities of a State-funded institution of higher education determining the methodology of internal financial control","authors":"N. Spiridonova","doi":"10.24891/ia.24.12.1402","DOIUrl":"https://doi.org/10.24891/ia.24.12.1402","url":null,"abstract":"Subject. This article discusses the use of a risk-based approach to control activities as a tool for improving the efficiency of internal financial control at a State-financed institution, as well as working with risks in the activities of the internal controller.\u0000Objectives. The article aims to make a connection between the risks of the activities of a State-financed institution of higher education and the methodology of internal financial control.\u0000Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.\u0000Results. The article describes the features of the activities of State-financed institutions that affect the identification of risks and their sources. It reveals the connection between the risks of the institution's activities and the methodology of internal financial control. The article also presents an author-developed system of risks of a State-financed institution of higher education in the areas of activity.\u0000Conclusions. The system of risks to be assessed by the internal auditor has a direct impact on the methodology for the implementation of internal financial control.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"284 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79445082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article studies the current norms and rules enshrined in legislative acts and regulatory legal acts of executive authorities of various levels regulating departmental control in relation to State (municipal) institutions. Objectives. The article aims to assess the state of the regulatory framework in the field of organization and implementation of departmental control of financial and economic activities of State (municipal) institutions. It also aims to identify topical issues of statutory regulation of departmental control and outline possible directions for its development. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. Based on the study of legal acts regulating the models of financial control, management functions and powers of executive bodies in relation to subordinate State (municipal) institutions, the article identifies certain powers of the founder that require regulatory consolidation, and proposes a structure for the concept of departmental control. Conclusions. The article confirms the hypothesis of insufficient statutory regulation of departmental control of financial and economic activity of State (municipal) institutions and the need to develop a legislative document conceptually defining the control direction of the activities of executive authorities.
{"title":"Assessment of the state of statutory regulation of departmental control","authors":"S. V. Golovin","doi":"10.24891/ia.24.12.1386","DOIUrl":"https://doi.org/10.24891/ia.24.12.1386","url":null,"abstract":"Subject. This article studies the current norms and rules enshrined in legislative acts and regulatory legal acts of executive authorities of various levels regulating departmental control in relation to State (municipal) institutions.\u0000Objectives. The article aims to assess the state of the regulatory framework in the field of organization and implementation of departmental control of financial and economic activities of State (municipal) institutions. It also aims to identify topical issues of statutory regulation of departmental control and outline possible directions for its development.\u0000Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.\u0000Results. Based on the study of legal acts regulating the models of financial control, management functions and powers of executive bodies in relation to subordinate State (municipal) institutions, the article identifies certain powers of the founder that require regulatory consolidation, and proposes a structure for the concept of departmental control.\u0000Conclusions. The article confirms the hypothesis of insufficient statutory regulation of departmental control of financial and economic activity of State (municipal) institutions and the need to develop a legislative document conceptually defining the control direction of the activities of executive authorities.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73620090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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