Economic Analysis: Theory and Practice

Analyzing the protective functions of accounting and traces of illegal economic actions

Vol. 17, Iss. 7, JULY 2018

Received: 30 May 2018

Received in revised form: 13 June 2018

Accepted: 27 June 2018

Available online: 27 July 2018


JEL Classification: А19, К42, М49

Pages: 1302–1317

Zvyagin S.A. Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation

ORCID id: not available

Fomenko T.N. Voronezh State Agricultural University named after Emperor Peter I, Voronezh, Russian Federation

ORCID id: not available

Importance The article addresses theoretical and methodological problems related to the analysis of protective functions of accounting process in the system of countering economic crimes and offenses.
Objectives The study focuses on reviewing the condition of protective functions in the accounting system at the current stage.
Methods We apply the systems and logical approaches, general scientific methods of knowledge to develop the framework of categories for accountants to implement the tasks they face to counteract economic crimes.
Results Based on our analysis, we developed a classification of accounting functions; formulated our own definition of protective functions of the accounting process; offered a unique classification of traces of illegal activities impacting the accounting process. The information containing traces of criminal economic impact may be demanded by law enforcement authorities and control and auditing bodies, audit organizations, and interested owners.
Conclusions The offered classification of accounting functions and traces of the impact of illegal activities on accounting process will enable to improve the quality of expert work on detecting, documenting, investigating and preventing illegal economic activities that are associated with accounting system.

Keywords: accounting, protective function, combat, accounting trail, economic offense


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