Institutional Environment of Internal Controls in Autonomous Establishments
Tatiana B. Turishcheva1, Ravil G. Akhmadeev2, Lyubov A. Chaykovskaya3

1Tatiana Borisovna Turishcheva, Ph.D., associate professor of the Accounting, Analysis and Audit Department of the Financial University under the Government of the Russian Federation, Moscow, Russia.
2Ravil Gabdullaevich Akhmadeev, British Doctor of Philosophy degree (PhD) standard, Associate Professor Department of Accounting and Taxation, Plekhanov Russian University of Economics, Moscow, Russia.
3Lyubov Aleksandrovna Chaykovskaya, Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Taxation, Plekhanov Russian University of Economics, Moscow, Russia.

Manuscript received on September 16, 2019. | Revised Manuscript received on 24 September, 2019. | Manuscript published on October 10, 2019. | PP: 2353-2357 | Volume-8 Issue-12, October 2019. | Retrieval Number: L33971081219/2019©BEIESP | DOI: 10.35940/ijitee.L3397.1081219
Open Access | Ethics and Policies | Cite | Mendeley | Indexing and Abstracting
© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (

Abstract: This paper examines the institutional setting of internal controls, the existing problems in the relations between institutions, and suggests possible ways to resolve such problems. The outcomes of the scientific and practical examinations conducted by the authors have revealed the mutual interaction between the institutional environment of an autonomous establishment and that of the establishment’s internal controls, manifesting itself in the direct interaction with the autonomous establishment’s internal institutional environment, both at the micro- and meso-levels, subject to proper analytical support.
Keywords: Autonomous Establishment, Accounting, Institutional Environment, Economic Entities, Efficiency, Internal Control, External Control
Scope of the Article: Smart Learning Methods and Environments