Academic literature on the topic 'Budgetary control system'

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Journal articles on the topic "Budgetary control system"

1

Endovitskii, D. A., S. V. Golovin, and N. E. Spiridonova. "The relationship between external and internal control systems of the budgetary institution." International Accounting 23, no. 11 (2020): 1240–52. http://dx.doi.org/10.24891/ia.23.11.1240.

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Subject. This article explores the relationship between external and internal control systems of budgetary institutions. Objectives. The article aims to analyze the relationship between external and internal control systems of the budget-funded entity. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article defines the contents of the concepts of External Control of the Budgetary Institution and Internal Control of the Budgetary Institution and compares external and internal controls, revealing common features and fundamental diff
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NEDBALIUK, Iryna. "CONCEPTUAL APPROACHES TO CREATING A RISK-BASED BUDGET CONTROL SYSTEM." WORLD OF FINANCE, no. 2(55) (2018): 57–66. http://dx.doi.org/10.35774/sf2018.02.057.

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Introduction. The current state of the development of the budgetary system is characterized by a number of controversial and uncoordinated moments that increase the possibility of the emergence of budgetary risks and require minimization of possible budget losses associated with the existence of budgetary risks through the formation of a risk-based budget control system. Purpose. Formulation of conceptual approaches to the creation of a risk-oriented system of budgetary control. Results. The article defines the notion of “budget risk” and analyzes the risk factors of the budget system dependin
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Goloyadova, Tetyana. "Budgetary control in Ukraine: current state and changes." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 5, no. 5 (2020): 305–12. http://dx.doi.org/10.31733/2078-3566-2020-5-305-312.

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Today it is necessary to improve the legislation of Ukraine in the sphere of budgetary control, namely: it is expedient by joint implementation of the Ministry of Finance of Ukraine, the State Tax Service and the Accounting Chamber of Ukraine common standards of control over the use of budgetary funds and objects of state (municipal) property. An important requirement to build a modern system of state financial control at all levels of management is to exercise control on the basis of ensuring clear interaction and coordination of efforts of all participants of financial and budgetary relation
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4

Sayfutdinov, I. Ya. "EFFECTIVENESS OF INTERNAL FINANCIAL CONTROL IN BUDGETARY INSTITUTIONS." Juvenis scientia, no. 11 (2018): 17–19. http://dx.doi.org/10.32415/jscientia.2018.11.04.

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The article deals with the theoretical issues of the formation of the system of internal financial control carried out by budgetary organizations of our country. The relevance of the evaluation of the effectiveness of internal financial control in budgetary institutions is determined. Given the systematization of the subjects of the evaluation of internal financial controls. The role of the Federal Treasury in the analysis and evaluation of the effectiveness of internal financial control and the preparation of proposals for the improvement of control systems. The main shortcomings and problema
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Damayanti, Ratna Ayu. "Restoration of Budget Control: How It Should Be? A Case Study of The Local Government of Indonesia." GATR Accounting and Finance Review 3, no. 3 (2018): 84–92. http://dx.doi.org/10.35609/afr.2018.3.3(3).

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Objective - This research aim is to examine the phenomenon of budget control and deviant behavior in order to answer the question: "how should budget control in the government sector be in order to effectively prevent deviant behavior such as budgetary slack?" The study focuses on local governments in Indonesia, where such controls have not been able to combat budgetary slack, which has led to widespread corruption. Methodology/Technique - This study uses the Habermas method to criticize budgetary control practices that continue in the present day. Findings - By creating a public space over lo
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Choge, Grace. "An Analysis of an Organization’s Budgetary Control System and its Link with Performance Management and Decision Making." International Journal of Finance and Accounting 1, no. 3 (2016): 1. http://dx.doi.org/10.47604/ijfa.166.

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Purpose: the purpose of this study was to analyze the impact of an organization’s budgetary control system on performance management and decision making.Methodology: The study population consisted of top management and middle level management of SDV Transami in Kenya. The choice of the top management and middle level management was because budgetary control is mostly influenced by these two management levels. The study sample was 46 departmental heads. A census methodology was taken since the population was small enough. Primary and secondary data were collected. Secondary data sources were us
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7

BISULTANOVA, A. A. "CURRENT PROBLEMS OF FINANCIAL CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 5 (2021): 104–8. http://dx.doi.org/10.36871/ek.up.p.r.2021.05.03.017.

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The author devoted his research to the study of financial control mechanisms, identified positive and negative trends in this area. He emphasized that the modern financial control system requires a deep rethink-ing due to its imperfections. The author also emphasized that the statistics of offenses and crimes in the budgetary sphere testifies to the systematic nature of these problems in the budgetary sphere. The author also highlights those internal and external factors that can have both a positive and a negative impact on the financial control system as a whole. The author attributed to the
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8

Rankin, Frederick W., Steven T. Schwartz, and Richard A. Young. "Management Control Using Nonbinding Budgetary Announcements." Journal of Management Accounting Research 15, no. 1 (2003): 75–93. http://dx.doi.org/10.2308/jmar.2003.15.1.75.

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We use an experiment to investigate the efficacy of a nonbinding budgetary announcement made by an owner in order to mitigate a management control problem induced by asymmetric information. The owner's announcement indicates how much funding she will provide for each possible cost report by the manager regarding an investment opportunity. The manager has private knowledge of the cost, incentive to overstate it, and the ability to do so undetected by the owner. The experiment consists of three treatments: (1) the owner fully commits to honor her announcement regarding how she will use the manag
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9

Gadzhiev, N. G. "The Development of internal control system in a budgetary institution." Herald of Dagestan State University 33, no. 4 (2018): 6–15. http://dx.doi.org/10.21779/2500-1930-2018-33-4-6-15.

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10

VATSLAVSKYI, Oleh. "EVALUATING THE EFFECTIVENESS OF BUDGETARY CONTROL IN UKRAINE." WORLD OF FINANCE, no. 2(51) (2017): 42–53. http://dx.doi.org/10.35774/sf2017.02.042.

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Introduction. Provision of sustainable development requires efficiency in the management of public financial resources. Every year the number of detected financial irregularities supervisory authorities increases. Reduce the amount of possible financial irregularities by increasing the efficiency of budgetary control. The main purpose of the scientific research is to evaluate the efficiency of budgetary control in Ukraine. Results.The effectiveness of budgetary control is a complex economic category .It is characterized by certain criteria and depends on many parameters and factors. In assessi
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