Concepts of the Nature and Development of Control

Abstract

Financial control as scientific knowledge and theoretical dogma is interesting for scientific research circles, but when theoretical knowledge and theoretical concepts are refracted through the prism of practice, then the unceasing desire to improve theoretical concepts, through the prism of practice, is truly manifested. Over the years, financial control has confirmed its relevance, modernity, dynamism, and provocativeness in the development of financial control methods and means for implementing financial control. Changes in the methods' means, ways, types, and forms of financial control are due to changes in the specifics and features of financial and accounting objects, and they are also a result of the appearance of new financial and accounting objects. As a consequence of changes in the financial and accounting objects, financial control is difficult to be covered and systematically and accurately describe as a technology and as a sequence of actions.