2015, №3

Influence of economic theories on the content of research in the field of internal financial control of corporations

20.09.201518 октября, 2023Без комментариев


This article analyzes the influence of leading economic theories (neoclassical, institutional, post-industrial society) in the development of the theory and methodology of internal financial control in corporations. Due to the many issues of corporate finance control is transferred to the fundamental plane, giving the research deeply scientific. On the basis of the analysis of the theoretical framework identified six major research directions in the field of internal financial control.

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Vladimir N. Zhukov – Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Department of State Financial Control, Accounting and Auditing, Plekhanov Russian University of Economics (Moscow, Russian Federation; e-mail: vn-zhukov@mail.ru).