{"id":"https://openalex.org/W7204669639","doi":"https://doi.org/10.24891/tezumg","title":"Departmental control of financial and economic activities: On the need to develop an occupational standard for a financial control officer","display_name":"Departmental control of financial and economic activities: On the need to develop an occupational standard for a financial control officer","publication_year":2026,"publication_date":"2026-08-27","ids":{"openalex":"https://openalex.org/W7204669639","doi":"https://doi.org/10.24891/tezumg"},"language":"en","primary_location":{"id":"doi:10.24891/tezumg","doi":"https://doi.org/10.24891/tezumg","is_oa":false,"landing_page_url":"https://doi.org/10.24891/tezumg","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022201604","display_name":"Sergei V. GOLOVIN","orcid":"https://orcid.org/0000-0002-9722-4523","observed_orcids":["https://orcid.org/0000-0002-9722-4523"]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Sergei V. GOLOVIN","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0002-9722-4523","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056608311","display_name":"\u041f\u0430\u0432\u0435\u043b \u0410\u043d\u0430\u0442\u043e\u043b\u044c\u0435\u0432\u0438\u0447 \u041a\u0430\u043d\u0430\u043f\u0443\u0445\u0438\u043d","orcid":"https://orcid.org/0000-0002-2236-4871","observed_orcids":["https://orcid.org/0000-0002-2236-4871","https://orcid.org/0000-0003-1866-0739"]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Pavel A. KANAPUKHIN","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0002-2236-4871","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017799079","display_name":"\u041d\u0430\u0434\u0435\u0436\u0434\u0430 \u0412\u0438\u043a\u0442\u043e\u0440\u043e\u0432\u043d\u0430 \u041a\u043e\u043d\u0434\u0440\u0430\u0448\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0002-8818-0944","observed_orcids":["https://orcid.org/0000-0002-8818-0944"]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Nadezhda V. FROLOVA","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0002-8818-0944","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I71305448"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"39","last_page":"39"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8076000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8076000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.04729999974370003,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12802","display_name":"Competency Development and Evaluation","score":0.03880000114440918,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/departmental-control","display_name":"departmental control","score":0.8370000123977661},{"id":"https://openalex.org/keywords/financial-control","display_name":"financial control","score":0.7540000081062317},{"id":"https://openalex.org/keywords/occupational-standards","display_name":"occupational standards","score":0.7950000166893005},{"id":"https://openalex.org/keywords/compliance-officer","display_name":"compliance officer","score":0.7839999794960022},{"id":"https://openalex.org/keywords/government-accountability","display_name":"government accountability","score":0.75},{"id":"https://openalex.org/keywords/state-financial-control","display_name":"state financial control","score":0.7239999771118164},{"id":"https://openalex.org/keywords/professional-qualification-requirements","display_name":"professional qualification requirements","score":0.6549999713897705},{"id":"https://openalex.org/keywords/competency-based-education","display_name":"competency-based education","score":0.6480000019073486}],"concepts":[{"id":"https://openalex.org/C2777189325","wikidata":"https://www.wikidata.org/wiki/Q61022630","display_name":"Officer","level":2,"score":0.8240000009536743},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6498000025749207},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6122000217437744},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5861999988555908},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5406000018119812},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5321000218391418},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.5214999914169312},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.49729999899864197},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.45890000462532043},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4514000117778778},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4101000130176544},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.3643999993801117},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.36340001225471497},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.35899999737739563},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.35089999437332153},{"id":"https://openalex.org/C2986840890","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial sector","level":2,"score":0.30469998717308044},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.27950000762939453},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2515999972820282}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24891/tezumg","doi":"https://doi.org/10.24891/tezumg","is_oa":false,"landing_page_url":"https://doi.org/10.24891/tezumg","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W3024615813","https://openalex.org/W3173571090","https://openalex.org/W4200031942"],"related_works":["https://openalex.org/W233323625","https://openalex.org/W4405728151","https://openalex.org/W7204630482","https://openalex.org/W2797217490","https://openalex.org/W7025755956","https://openalex.org/W4389692038","https://openalex.org/W2329842983","https://openalex.org/W4286901258","https://openalex.org/W4285734160","https://openalex.org/W2556089252"],"abstract_inverted_index":{"Subject.":[0],"This":[1],"article":[2,54,100],"discusses":[3],"the":[4,8,15,20,26,43,46,59,64,73,88,99,105,117,127,133,145],"issues":[5],"of":[6,10,19,28,45,48,67,87,107,119,135,166],"enhancing":[7],"accountability":[9],"public":[11],"sector":[12],"organizations":[13],"for":[14,109,156],"effectiveness":[16],"and":[17,33,79,94,114,168],"quality":[18],"services":[21],"(works)":[22],"they":[23],"provide,":[24],"strengthening":[25],"importance":[27],"departmental":[29,164],"control":[30,69,165],"over":[31],"financial":[32,68,161,167],"economic":[34,169],"activities":[35],"based":[36],"on":[37,83],"their":[38],"performance,":[39],"as":[40,42,130,132],"well":[41,131],"development":[44],"profession":[47],"Financial":[49],"Control":[50],"Officer.":[51],"Objectives.":[52],"The":[53,142],"aims":[55],"to":[56,122,147],"look":[57],"into":[58],"occupational":[60,89,136,150],"standards":[61,90,108,137],"that":[62],"define":[63],"practical":[65,115],"work":[66],"specialists.":[70],"Methods.":[71],"For":[72],"study,":[74],"we":[75],"used":[76],"generalization,":[77],"systematization,":[78],"grouping.":[80],"Results.":[81],"Based":[82],"a":[84],"critical":[85],"analysis":[86],"Auditor,":[91,93],"Internal":[92],"Compliance":[95,152],"Officer":[96,153],"(Internal":[97,154],"Controller),":[98],"outlines":[101],"systemic":[102],"problems":[103],"regarding":[104],"formation":[106],"qualification":[110],"requirements,":[111],"education":[112],"profile,":[113],"experience,":[116],"ability":[118],"educational":[120],"institutions":[121],"fully":[123],"prepare":[124],"graduates":[125],"with":[126,138],"expected":[128],"competencies,":[129],"alignment":[134],"nationwide":[139],"classifiers.":[140],"Conclusions.":[141],"study":[143],"confirms":[144],"need":[146],"develop":[148],"an":[149],"standard":[151],"Controller)":[155],"professionals":[157],"carrying":[158],"out":[159],"State":[160],"control,":[162],"including":[163],"activities.":[170]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-30T00:00:00"}