Developing control in the State structure of the Russian Federation

Subject. This article discusses the issues related to the organization of State control in the Russian Federation. Objectives. The article aims to analyze the existing approaches to the scientific and methodological justification of State control and inspection in the present-day Russian conditions. Methods. For the study, I used the logical method. Results. The article finds that many researchers, viewing control as a theoretical direction and practical activity, conclude that it needs to be improved, since it must align with management tasks and advanced accounting and analytical technologies. The article also finds that not all mechanisms of State control are fully applicable today, especially regarding the identification of planned risk-oriented activities and the assessment of the effectiveness of State control. Conclusions and Relevance. It is necessary to refine the measures and tools of State control based on the development of clear algorithms for risk-oriented methodologies for planning and conducting inspections. The results of the study may be useful when developing control methods in the public and business sectors, as well as for conducting further research in this field.

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Publication Details

Journal
International Accounting
Published
2025-09-16
DOI
https://doi.org/10.24891/nfzjsm
Primary Topic
Legal and Policy Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Developing control in the State structure of the Russian Federation

Engel’ R. FATKHULLIN
International Accounting
Legal and Policy Issues
article

Developing control in the State structure of the Russian Federation

Engel’ R. FATKHULLIN
article en

Abstract

Subject. This article discusses the issues related to the organization of State control in the Russian Federation. Objectives. The article aims to analyze the existing approaches to the scientific and methodological justification of State control and inspection in the present-day Russian conditions. Methods. For the study, I used the logical method. Results. The article finds that many researchers, viewing control as a theoretical direction and practical activity, conclude that it needs to be improved, since it must align with management tasks and advanced accounting and analytical technologies. The article also finds that not all mechanisms of State control are fully applicable today, especially regarding the identification of planned risk-oriented activities and the assessment of the effectiveness of State control. Conclusions and Relevance. It is necessary to refine the measures and tools of State control based on the development of clear algorithms for risk-oriented methodologies for planning and conducting inspections. The results of the study may be useful when developing control methods in the public and business sectors, as well as for conducting further research in this field.

International AccountingVol. 28(9)
Russian University of Cooperation (RU)
Openalex Percentile: Top 60%
Legal and Policy Issues
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Developing control in the State structure of the Russian Federation — Engel’ R. FATKHULLIN · International Accounting (2025) | TGRS Research Map | TGRS