SCIENTIFIC APPARATUS FOR CONTROL THEORY DEVELOPMENT
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2017, Vol 2, Issue 3
Abstract
Introduction. The current control can’t effectively influence the practical organization of macro and micro levels of economic management due to significant gap between the theory and practical needs. The lack of a well-developed theory generates chaos in control activities in the country and destructive processes in the economic sectors of the country and business. Lax control provokes corruption and irresponsibility of the personnel for the implication of decisions. Methods. Research methods of modern control theory are based on general, economic and special learning techniques of trends and patterns of science study development, philosophy, history, sociology, methodology, achievements in different sciences that can be adopted for intellectualization of control process. Cognition is impossible without dialectical thinking that takes into consideration the specific nature of control employees work and its disclosure in the theory of control. The performance of control functions is quite problematic without scientific concepts of controlling staff training, shape of their worldview and creation of effective system of control. Results. The results of the research study on the theory of control demonstrate extremely low intellectual level of scientific generalization of control process that is aimed to elevate to higher standards. Imperfections in accounting system provide little information for the control and make it ineffective. Control is limited by the set of economic indicators that generates accounting. That is why it only determines the validity of operation instead of studying the effectiveness of management and control processes. Discussion. The author suggests that the control development perspective considers the creation of such a theory, which is based on the principles of learning theory that provides a completely new approach to perception of such categories as control, structure of its system, functions, tasks, goals, the methodology and other items.
Authors and Affiliations
Mykhailo Pushkar
Keywords
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