УДК 351.72.008.6

Oleksandr Lubomyrovych SHASHKEVYCH
PhD in Economics, associate professor,
Ternopil National Economic University


Introduction. At present, the studies of issues of financial control are in a state of stagnation. This is evidenced by the insignificant number and direction of scientific publications, the scant number of doctoral dissertations, and candidate studies are usually related to accounting or relate to legal or managerial sciences.

The purpose of the study is to synthesize theoretical approaches to the definition of financial control and the introduction of the definition of «public financial control» in the conceptual apparatus of financial science, the analysis of the dialectics of the financial control studies development, the working of proposals for the formation of new areas of scientific research, taking into account national experience.

Conclusions. The potential of research activities solely for financial control entities that directly carry out financial control within their activities (controllers, units and financial control bodies, as well as audit firms) has significantly exhausted itself. The further development of research in this area depends on the delineation of the concepts of «financial control» and «control activities» and further scientific research of the laws of the development of the stakeholder’s institute. So, you can distinguish a new direction in the research of financial control. If the organization and implementation of control activities are well understood and, as already mentioned, are in stagnation, then the behavior of stakeholders, the formation of their public queries, and many other aspects need further consideration.


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The article was received 07.10.2018