Butynets T. Development of Business Control Science: Problems of Theory, Methodology, Practice.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0512U000198

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

20-03-2012

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The present-day level of development of Business Control Science conditions the need in the dialectic generalization of research results, critical assessment of the existing notions, concepts, theories. In the theoretical context the elements of Business Control Science and has provided the complex definition of its components, as well as has foreseen thee expansion of control beyond the separate country have been formed. It has been proved that methods of control are the same in theory and practice; the logical structure of Business Control theory; the verity of the statement that the human has created control and stays as an immutable creator of facts of business life; the purpose, the main objectives and principles of the concept of the further development of Business Control as a system; the system of "disfunction" of control, its inflation and atrophy; broadening of the sphere of research methodology of the national Business Control system development by considering new control objects have been grounded. The concept of establishing the world system of control as a new approach; the order of implementing the complex control at the microlevel; the order of detecting, preventing and eliminating of conditions and reasons of violations and deviations have been offered. The scientific conceptual set of the categories: "control", "internal control", "complex business control", "system of internal control", "system of business control", "world control system" and their methodological provision; recommendations concerning the further development of system of business control; the order of development and application of the control information base have been worked out. In the practical context the methodological grounds of carrying out control under conditions of improvement and deepening of the set of tools of standards, informational base of control, identification of complex control development as one of the directions of Control Science have been disclosed.

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