Academic literature on the topic 'Function of financial control'

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Journal articles on the topic "Function of financial control"

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Umanet, O. P. "Modern Organization of Financial Control." Accounting. Analysis. Auditing 6, no. 5 (2019): 46–57. http://dx.doi.org/10.26794/2408-9303-2019-6-6-46-57.

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The definition of the financial control structural organization in current conditions includes the analysis of functional contents, powers and the structure of relevant controlling institutions. The study of the necessity and obligation of the control function is determined by the essence of management. The main institutions of financial control, their functions and tasks in the established spheres of activity are considered in the same connection with the management. The current processes of economic modernization, innovation, transformation of economic and financial relations into a digital
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Fedulova, S. F. "DEBATABLE ISSUES AND PRACTICAL ASPECTS OF FINANCIAL CONTROL." Bulletin of Udmurt University. Series Economics and Law 31, no. 3 (2021): 403–8. http://dx.doi.org/10.35634/2412-9593-2021-31-3-403-408.

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The article focuses on debatable issues of the theory of financial control, related to finance controlling function. The author investigates the scientists’ positions based on the two major concepts. The proponents of the first concept think that financial control originates from the existence of the special finance’s controlling function, their opponents deny the existence of finance’s controlling function, however, they do not decline the existence of financial control which is intentionally arranged by the government, government departments and authorities. It does not automatically emerge
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Midecha, Aisah. "Internal Auditor's Role and Corporate Financial Performance in Kenya." African Journal of Commercial Studies 1, no. 1 (2022): 36–42. https://doi.org/10.6084/m9.figshare.21346080.

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<em>The internal auditor&#39;s job is to independently vouch for the efficiency of the organization&#39;s risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment, financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by outlining the function of internal audit. An empirical study of the literature is then conducted with regard to financial performance and reviews of internal controls, financial statements, and risk management. The study found that there is
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Camelia, Verahastuti, Heriyanto Heriyanto, and Rahmadiyanti Desy. "CORPORATE FINANCIAL SECTOR MANAGEMENT AUDIT STUDY AT PT PEGADAIAN (PERSERO) SAMARINDA BRANCH." GPH-International Journal of Business Management 07, no. 09 (2024): 94–108. https://doi.org/10.5281/zenodo.14027898.

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Every company aims to gain profits and strengthen the continuity/existence of the company. &nbsp;One of the efforts is to carry out audit management. Audit management aims to provide a report to management from the audit findings of the management control system. The financial function of a company can be used as a tool in the decision-making process. The research aims to determine and analyze the effectiveness of implementing management audits on the financial function at PT Pegadaian (Persero) Samarinda Branch. The research was carried out from September to November 2023 at PT Pegadaian (Per
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Zhang, Min. "Analysis of the function of university internal control on financial management." International Journal of Global Economics and Management 2, no. 1 (2024): 252–59. http://dx.doi.org/10.62051/ijgem.v2n1.32.

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This analysis examines the role of internal controls in the financial management of high schools. Despite the pivotal function of finance in educational institutions, high schools often grapple with issues such as non-standardized internal management, a lack of financial awareness among administrators, and incomplete financial management systems. This paper proposes enhancing internal control awareness, establishing comprehensive systems, implementing rigorous budget management, optimizing resource allocation, and ensuring clear division of responsibilities.
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Sabrin, Amir Muhammad, Darmono, and Tomi Setiawan Paulinus. "Management Audit of the Financial Functions at the Inspectorate Office of South Konawe Regency, Southeast Sulawesi, Indonesia." International Journal of Social Science and Human Research 07, no. 01 (2024): 111–17. https://doi.org/10.5281/zenodo.10456078.

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The purpose of this research is to determine the management audit of the financial function at the Regional Inspectorate Office of South Konawe Regency. The data used in this research was secondary data. Primary data is data that comes from direct research objects, this data was obtained by conducting interviews and direct observation or asking questions to the head of the government sector concerned. Secondary data is data sourced from research objects that have been processed in the form of documents or government archives related to this research. The analysis technique used in this researc
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Midecha, Aisah. "Internal Auditor’s Role and Corporate Financial Performance in Kenya." African Journal of Commercial Studies 1, no. 1 (2023): 36–42. http://dx.doi.org/10.59413/ajocs/v1.i1.5.

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The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment, financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by outlining the function of internal audit. An empirical study of the literature is then conducted with regard to financial performance and reviews of internal controls, financial statements, and risk management. The study found that there is evidence in
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Panchenko, Elena Yu, Elena B. Kibireva, and Larisa D. Kazachenko. "Corporate Financial Control in Asset Valuation." Transbaikal State University Journal 30, no. 3 (2024): 101–10. http://dx.doi.org/10.21209/2227-9245-2024-30-3-101-110.

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The object of the research is the procedure of corporate financial control in the assessment of the value of assets in the context of the integration of international financial reporting standards into the domestic practice of reporting. The purpose of the study is to generalize the issues of corporate financial control in the assessment of the value of assets in the context of the integration of IFRS into the domestic practice of financial presentation Reporting. To achieve the goal, the following tasks are set: determining the role of financial control in the asset management system by forms
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Kalchenko, Olha. "CONCEPTUAL BASIS OF FINANCIAL CONTROL AT INDUSTRIAL ENTERPRISES." Problems and prospects of economics and management, no. 4(32) (2022): 291–300. http://dx.doi.org/10.25140/2411-5215-2022-4(32)-291-300.

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Modern industrial enterprises, considered as complex economic systems, decentralize financial management and operate with significant volumes of financial and economic information, which is con-stantly changing and losing its relevance. Based on this, there is an objective need to increase the effi-ciency of financial control and coordination of the activities of various structural divisions of enterprises that correspond to the high dynamism, riskiness and unpredictability of the external and internal envi-ronment. In such conditions, it becomes necessary to implement the achievements of fina
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o‘g‘li, Asadov Eldorjon Nizomiddin. "Organizational and legal aspects of the implementation of financial control function in the system of state control functions." International Journal of Law, Justice and Jurisprudence 4, no. 2 (2024): 68–76. http://dx.doi.org/10.22271/2790-0673.2024.v4.i2a.127.

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Dissertations / Theses on the topic "Function of financial control"

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Jones, R. H. "The financial control function of local government accounting." Thesis, Lancaster University, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372935.

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Єльнікова, Юлія Василівна, Юлия Васильевна Ельникова, Yuliia Vasylivna Yelnikova та О. В. Шипунова. "Місце державного фінансового контролю в загальній системі контролю". Thesis, Бял ГРАД-БГ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62688.

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De, Bruin Lizelle. "Budget control and monitoring challenges for school governing bodies / Lizelle de Bruin." Thesis, North-West University, 2014. http://hdl.handle.net/10394/10609.

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This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni
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Webb, Robert. "Control of reproductive function." Thesis, University of Edinburgh, 2012. http://hdl.handle.net/1842/27629.

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My research has focused on the control of reproductive function, particularly ovarian function in farm animal species. It has included the study of the mechanisms controlling follicular growth, ovulation rate control and corpus luteum function. Experimental approaches have included comparisons between mono- and poly-ovular species, between breeds of sheep with differing ovulation rates and utilising genetically selected lines of sheep. The work has included the development of a novel ovarian transplantation approach in large animal species for maintaining fertility after low temperature freezi
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Gillberg, Veronika, and Matilda Rolfsson. "The Function of Financial Reporting in Family Firms." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48569.

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The objective of financial reporting has mainly been discussed in the accounting literature with reference to the stewardship/accountability and decision-usefulness perspective. The latter objective is emphasised by standard setters, but the accounting literature argues for a stronger emphasis on the stewardship/accountability perspective. The discussion surrounding the objective is largely conducted with large public companies as a foundation. Thus, the thesis aims to explore the function of financial reporting in small private family businesses as they account for a large amount of the exist
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Steele, Shelby L. "Autonomic Control of Cardiac Function." Thesis, Université d'Ottawa / University of Ottawa, 2011. http://hdl.handle.net/10393/19763.

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Cardiac parasympathetic tone mediates hypoxic bradycardia in fish, however the specific cholinergic mechanisms underlying this response have not been established. In Chapter 2, bradycardia in zebrafish (Danio rerio) larvae experiencing translational knockdown of the M2 muscarinic receptor was either prevented or limited at two different levels of hypoxia (PO2 = 30 or 40 Torr). Also, M2 receptor deficient fish exposed to exogenous procaterol (a presumed β2-adrenergic receptor agonist) had lower heart rates than similarly treated control fish, implying that the β2-adrenergic receptor may have a
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Wang, Chien-Kai. "The control of endometrial function." Thesis, University of Nottingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.420336.

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LePard, Kathy Jean. "Serotonergic control of gastrointestinal function /." The Ohio State University, 1994. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487859879938908.

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Lee, Samuel. "Information and control in financial markets." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2009. http://www2.hhs.se/efi/summary/799.htm.

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Letkiewicz, Jodi C. "Self-control, financial literacy, and the financial behaviors of young adults." The Ohio State University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=osu1337616042.

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Books on the topic "Function of financial control"

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Chartered Institute of Management Accountants., ed. Quality in the finance function. Kogan Page, 1994.

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Jones, Rowan. The history of the financial control function of local government accounting in the United Kingdom. Garland, 1992.

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Jones, Rowan. The history of the financial control function of local government accounting in the United Kingdom. Garland, 1991.

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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, and Ol'ga Shvyreva. Accounting and internal control. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1971853.

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The textbook outlines the most important aspects of financial accounting and internal control of assets, liabilities and capital of an organization, defines the concept, tasks and functions of accounting, describes the regulatory regulation of accounting in the Russian Federation, the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records, the organization of the internal control system. The methods of financial accounting and internal control of assets, liabilities and capital of the organization are presented. The basics
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Bakulina, Anna, Marina Charaeva, and Dina Kandaurova. Corporate financial audit. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2158059.

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The textbook presents the main theoretical aspects reflecting the substantive characteristics of corporate financial auditing, its goals, functions, information and analytical base; methodological provisions including tools for in-depth financial analysis, as well as the use of a risk-based approach as a methodological basis for organizing financial auditing in a corporation. Understanding the basic principles and methods of corporate financial auditing, as well as systematization and consolidation of the fundamentals of theory and practice of developing an expert audit report will help studen
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Kazakova, Nataliya. Financial security of the company. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1908969.

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The textbook provides theoretical and practical training of business analysts on the financial security of companies. Considers the regulatory legal and methodological basis for the diagnosis of bankruptcy of organizations, as well as corporate fraud as a type of economic crimes; analytical tools for assessing the level of financial security based on a risk-oriented approach, the basics of building an internal financial security control system, including monitoring of the company's business processes affecting its financial security, as well as methods for assessing the risks of corporate frau
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Kazakova, Nataliya, Ekaterina Erohina, Svetlana Chikurova, and Natal'ya Romanova. Financial controlling of the company's business processes. INFRA-M Academic Publishing LLC., 2024. https://doi.org/10.12737/2049712.

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The textbook provides the formation of knowledge and practical skills in the field of building a system of financial controlling of business processes in companies, includes issues of the general concept of controlling business processes aimed at controlling the sustainability, economic and financial security of activities based on the relationship of business analysis tools, internal control and information and analytical business risk management system. The applied approach allows the company to increase its ability to quickly adapt to the turbulence of the external and internal environment.
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Anthony, Robert Newton. The management control function. Harvard Business School Press, 1988.

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East, Project North. Financial control. Project North East, 1999.

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Martin, Barnes, ed. Financial control. T. Telford, 1990.

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Book chapters on the topic "Function of financial control"

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Behringer, Stefan. "The Control Function of Controlling." In Financial Controlling. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40527-4_4.

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Burns, David. "Financial Control of the Marketing function." In The Marketing of Industrial Products. Routledge, 2024. http://dx.doi.org/10.4324/9781003532903-15.

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Novitskaya, Aleksandra I., Anna A. Bakulina, Ekaterina A. Nesterenko, and Elena A. Ivanova. "The Role of the Analytical Function in the Financial Control." In Strategies and Trends in Organizational and Project Management. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94245-8_77.

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Tran, Minh, Duc Pham-Hi, and Marc Bui. "Hyperparameter Tuning with Different Objective Functions in Financial Market Modeling." In Studies in Systems, Decision and Control. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-98689-6_48.

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Yimer, Gebreyesus. "Informal Credit Market: A General Overview." In The Nexus Between Legal Pluralism and Inclusive Finance. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-71653-9_2.

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AbstractInformal credit markets are prevalent in many developing countries. Moneylenders, traders, unincorporated associations, families, and relatives provide credit and other financial services. In most cases, informal credit markets operate openly as they are not legally banned. However, they are also not subject to government regulation and control. So, they operate according to the local customs and norms. Informal credit markets play a critical role in the social and economic life of people with limited access to financial services from formal financial institutions. In this chapter, we
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Mikalsen, Marius, Viktoria Stray, Nils Brede Moe, and Idun Backer. "Shifting Conceptualization of Control in Agile Transformations." In Agile Processes in Software Engineering and Extreme Programming – Workshops. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-58858-8_18.

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Abstract Agile transformation implies that organizations apply agile methods also outside of software development units. One particular way of doing such transformations is to create cross-functional software development units. This represents new challenges for control for organizations as the unformal agile control mechanisms from the software units meet the more formal, bureaucratic and hierarchical control from other units. The research on how to manage control in agile transformations, however, is scarce. Through a case study of a new, cross-functional unit in a financial institution, we
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Wei, Wenqi, and Irem Önder. "An Exploratory Study of Consumers’ Travel-Related Concerns About COVID-19." In Information and Communication Technologies in Tourism 2022. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94751-4_22.

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AbstractThis study explores consumers’ travel-related concerns about the COVID-19 pandemic via YouTube comments. Drawing on the risk perception theory and adopting a Markov Chain approach, this study demonstrates the topics that consumers discussed and empirically illustrates perceived risk in the tourism and hospitality industry via sentiment analysis across four sectors: recreation and entertainment, accommodation, transportation, and food and beverages. Results indicate discussion regarding travel-related videos is not only limited to travel-related topics but also includes a broad perspect
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Ladner, Andreas, Nicolas Keuffer, Harald Baldersheim, et al. "Financial Control." In Governance and Public Management. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95642-8_5.

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Miall, Hugh. "Financial Control." In Nuclear Weapons: Who’s in Charge? Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-18679-2_9.

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Larkin, Edgar J., and John G. Larkin. "Financial Control." In The Railway Workshops of Britain, 1823–1986. Palgrave Macmillan UK, 1988. http://dx.doi.org/10.1007/978-1-349-08074-8_16.

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Conference papers on the topic "Function of financial control"

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Tang, Weiyun, Hongtao Cao, Shengfan Ye, Lu Yang, and Fei Chen. "Intelligent Financial Decision Support System Based on RPA Financial Robot and Artificial Intelligence." In 2024 International Conference on Power, Electrical Engineering, Electronics and Control (PEEEC). IEEE, 2024. https://doi.org/10.1109/peeec63877.2024.00175.

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Dranko, Oleg. "Digital Businesses Ecosystem Financial Health." In 2024 8th International Conference on Information, Control, and Communication Technologies (ICCT). IEEE, 2024. https://doi.org/10.1109/icct62929.2024.10874950.

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Yang, Lihua. "Identifying Corporate Financial Fraud using Pearson Universal Kernel function-based Support Vector Machine." In 2024 First International Conference on Software, Systems and Information Technology (SSITCON). IEEE, 2024. https://doi.org/10.1109/ssitcon62437.2024.10795965.

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Datsenko, Anna, and Yelizaveta Ripa. "TASKS, FUNCTIONS AND CONTENT OF STATE FINANCIAL CONTROL." In Economic trends: new opportunities and threats. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-269-2-23.

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Zhang, Yang-hai, and Qiao-fei Liang. "Accounting teaching for non-accounting in university: Based on the function of financial information in enterprise management." In 2011 International Conference on Electronics, Communications and Control (ICECC). IEEE, 2011. http://dx.doi.org/10.1109/icecc.2011.6068145.

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Corliuga, Bogdan. "Improvement of budgeting and operational control instruments." In 4th Economic International Conference "Competitiveness and Sustainable Development". Technical University of Moldova, 2022. http://dx.doi.org/10.52326/csd2022.45.

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A tool for conducting such an analysis, making effective management decisions on its basis is budgeting, most important strategic component of planning and analytical work of all spheres of economic activity is the development of regular financial plans - budgets. Article describe definition of budgeting and propose budget function in connection with main management functions, this allows us to determine the place of budgeting as an tool of development of innovative activities aimed at achieving the strategic and operational goals of the organization through the consistent implementation of ma
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Sun, Du-guang, and Yuan Zhang. "Analysis of economic & financial contrast between the urban belts along Yangtze River of Anhui and Jiangsu — Research on the function of financial support toward Wanjiang urban belt's construction of model zone of independent creation and industry shifts." In 2011 International Conference on Electronics, Communications and Control (ICECC). IEEE, 2011. http://dx.doi.org/10.1109/icecc.2011.6068161.

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Black, Jared L., Eckhard Hinrichsen, and Alfredo Tello Zenteno. "Simulating the Financial Cost of a Deepwater Loss of Well Control." In ASME 2013 32nd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/omae2013-10172.

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An international oil company developed a deep water exploratory drilling program scheduled to start in 2011. The company’s safety department required a financial risk analysis of the drilling program to aid in establishing insurance coverage levels. The purpose was to establish a probability cost distribution associated with a lost well control (LWC) incident. A numerical probabilistic simulation approach was deemed necessary since historical LWC cost data were insufficient for statistical analysis. A ten branch fault tree with up to 38 elements (events) per branch was selected to represent th
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Chisacova, Tatiana. "The role of the internal control system in enhancing the efficiency of financial resource management in a non rofit organization." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.51.

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One of the most important tools contributing to the successful attraction of financial resources is the internal control system. In commercial institutions, this tool is aimed at optimizing financial flows, minimizing risks and increasing transparency, which in turn helps attract investment and improve reputation. For non-profit organizations, internal control performs similar functions, but the emphasis is on compliance with legislation, effective use of funds, and accountability to donors and the public. In this article, we will analyze how internal control affects the processes of attractin
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Kais, R., N. Gomez Bustamante, and A. F. Elarabi. "Design a Multiport Completion with Inflow Control Devices: Hydraulic Modeling to Meet Financial Function Optimization in a High Water Cut and CO2 Environment." In Abu Dhabi International Petroleum Exhibition & Conference. Society of Petroleum Engineers, 2016. http://dx.doi.org/10.2118/183090-ms.

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Reports on the topic "Function of financial control"

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Salazar, Lina, Alessandro Maffioli, Julián Aramburu, and Marcos Agurto Adrianzen. Estimating the Impacts of a Fruit Fly Eradication Program in Peru: A Geographical Regression Discontinuity Approach. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0012282.

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In this paper, we evaluate the short term impact of a Fruit Fly Eradication Program in the coastal areas of Peru. Exploiting arbitrary variation in the program's intervention borders, as well as precise geographic location data of farmer's households, we use a Geographical Regression Discontinuity (GRD) approach to identify the program's effects on agricultural outcomes. For this purpose, baseline and follow up surveys were collected for 615 households -307 treated and 308 controls- . Baseline data shows that producer and farm-level characteristics in treated and control areas are balanced. Th
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de Brauw, Alan, Daniel Gilligan, Laura Leavens, Fekadu Moges, Shalini Roy, and Mulugeta Tefera. Impact Evaluation of the SHARPE Programme in Ethiopia: Academic Report. Centre for Excellence and Development Impact and Learning (CEDIL), 2023. http://dx.doi.org/10.51744/crpp6.

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The Strengthening Host and Refugee Populations in Ethiopia (SHARPE) programme uses a market systems development approach to promote increased self-reliance and economic opportunities for refugees and host communities through the piloting and scaling of interventions across different sectors. This approach is based upon understanding the economic barriers that refugee and host communities face, and working with key stakeholders – including businesses, government, and service providers – to improve market function for people in these regions. This report focuses on evaluating the impacts of inve
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Peterson, Warren. PR-663-20208-Z02 CO2e Economic Analysis Tool. Pipeline Research Council International, Inc. (PRCI), 2021. http://dx.doi.org/10.55274/r0012191.

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The CO2e Economic Analysis Tool (CEAT) is a spreadsheet-based application for comparing project alternatives that are sensitive to GHG emission rates, emission levies, or other financial parameters. The tool is applicable to hydrocarbon transportation systems, with an emphasis on natural gas transmission. CEAT provides a comparative forecast of benefits and expenses (including levies) from initial cash flow to arrival at the forecast horizon. Along with financial forecasting functions, the tool estimates the emissions associated with a wide range of hydrocarbon fluids (gas and liquid), electri
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Chen, J., D. M. Dason, W. E. Dixon, and V. K. Chitrakaran. Navigation Function Based Visual Servo Control. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada465679.

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Perreault, S., M. Boucadair, R. Penno, D. Wing, and S. Cheshire. Port Control Protocol (PCP) Proxy Function. RFC Editor, 2015. http://dx.doi.org/10.17487/rfc7648.

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Talcott, Carolyn. Programming and Proving with Function and Control Abstractions,. Defense Technical Information Center, 1989. http://dx.doi.org/10.21236/ada324006.

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Merton, Robert, and Zvi Bodie. The Design of Financial Systems: Towards a Synthesis of Function and Structure. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10620.

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Hinds, Phillip W. Function of Cell Cycle Control Proteins in Breast Cancer. Defense Technical Information Center, 1997. http://dx.doi.org/10.21236/ada334893.

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Hinds, Philip W. Function of Cell Cycle Control Proteins in Breast Cancer. Defense Technical Information Center, 1995. http://dx.doi.org/10.21236/ada300314.

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Hinds, Phillip W. Function of Cell Cycle Control Proteins in Breast Cancer. Defense Technical Information Center, 1998. http://dx.doi.org/10.21236/ada359618.

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