The subject of this research is the functional contradictions of financial control that have developed between its key systemic goal and organizational forms of practical implementation. Currently, the management and organization of financial control do not correspond to the content of the control function of finance, the generally accepted interpretation of which is the orientation towards optimization of cost proportions of reproduction. In terms of formal all-encompassing systematicity of financial control, the dynamics of these cost proportions is not allocated by the existing organizational schemes, which is particularly evident in the unfolding processes of financialization of the economy. Such functional incompatibility is systemic in nature, and substantiates the need for fundamental changes in the content of financial control, which would ensure the return of finances to their initial control function. The goal of this research lies in outlining the priority vector of transformation of financial control. The results and scientific novelty of this work are presented in interpretation of the new content of financial control through integration with the formation of the fundamentals of digital economy, priority development of such cross-cutting technology as the distributed public registry blockchain. In conclusion, the author justifies the need of turning financial control into the internal immanent component of financial relations on the rigid background technology with automatic collection processes, recovery, analysis and storage of data.
App-based automatic collection of travel behaviour: A field study comparison with self-reported behaviour
