Development of financial control in the armed forces of the USSR in the first half of the 20th century
Abstract
Purpose: the purpose of the article is to analyze the formation of financial control in the armed forces of the USSR in the first half of the 20th century. to identify features and trends in the development of financial control in the armed forces.
Design/Method/Approach: in order to realize the goal of the research, its decomposition was carried out and the formation and functioning of financial control were investigated in the following periods: the creation of the armed forces of the USSR (the 20s of the XX century); functioning of financial control in the armed forces of the USSR during 1921–1926; analysis of the development of financial control in the context of the development of the armed forces of the USSR in the 1930s; financial control in the armed forces of the USSR during the Second World War (the first half of the 1940s of the XX century). Methods of analysis and synthesis became the methodical tools of the conducted research.
The results of the study: conclusions were formulated based on certain periods of the development of financial control in the armed forces of the USSR and the tendency to increase the number and strengthening of control measures during active hostilities was identified.
Theoretical implications: the identified tendency to increase the number of control measures during the Second World War in the armed forces of the USSR can be used when formulating the relevant laws in the field of financial (internal) control in the armed forces.
Value: during the research, original sources of collectives of authors who directly participated in the establishment and development of financial control in the armed forces of the USSR were used. The scientific novelty of the study consists of the systematization of the development of financial control in the armed forces of the USSR in the first half of the 20th century.
Future research: the limitation of the study is the use of publicly available information.
Papertype: theoretical.
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References
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