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


  1. Moiseeva I.I., Moskovtseva K.A. [Conducting examination of accounting documents and accounting records data]. Sotsial'no-ekonomicheskie yavleniya i protsessy = Socio-economic Phenomena and Processes, 2016, vol. 11, no. 12, pp. 78–82. (In Russ.)
  2. Golubyatnikov S.P. [New areas of applied legal knowledge: Development prospects]. Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo. Ser.: Pravo = Vestnik of Lobachevsky State University of Nizhny Novgorod. Series: Law, 2001, no. 2, pp. 84–90. (In Russ.)
  3. Shumak G.A. Bukhgalterskii analiz kak metod rassledovaniya prestuplenii [Accounting analysis as a method to investigate crimes]. Minsk, Universitetskoe Publ., 1985, 93 p.
  4. Fortinskii S.P. Problemy sudebnoi bukhgalterii. V. kn.: Voprosy sovetskoi kriminalistiki [Problems of forensic accounting. In: Soviet forensics issues]. Moscow, Yurizdat Publ., 1951, pp. 144–150.
  5. Golubyatnikov S.P., Timchenko V.A. [Forensic accounting: An academic discipline, science, practice]. Auditorskie vedomosti = Audit Journal, 2001, no. 1, pp. 14–16. (In Russ.)
  6. Golubyatnikov S.P., Mamkin A.N. [Forensic accounting and forensic examination]. Ekspert-kriminalist = Expert-Criminalist, 2009, no. 4, pp. 24–28. (In Russ.)
  7. Dubonosov E.S. [On the classification of forensic accounting]. Izvestiya Tul'skogo gosudarstvennogo universiteta = Izvestiya TulGU, 2013, no. 4-2, pp. 54–59. (In Russ.)
  8. Eremin S.G., Bondarevskaya N.S. [Methodological aspects of using special economic knowledge in criminal proceedings]. Vestnik Volgogradskoi akademii MVD Rossii = Vestnik of Volgograd Academy of the Ministry of Interior of Russia, 2009, no. 3, pp. 78–86. (In Russ.)
  9. Lekhanova E.S. [Economic and criminastic analysis as a means of detection of the organized crimes]. Yuridicheskaya nauka i praktika: Vestnik Nizhegorodskoi akademii MVD Rossii = Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, 2008, no. 1, pp. 50–53. (In Russ.)
  10. Alibekov Sh.I. [Special knowledge of the accounting expert]. Rossiiskaya yustitsiya = Russian Justitia, 2007, no. 1, pp. 57–58. (In Russ.)
  11. Shumak G.A. Zashchitnye funktsii bukhgalterskogo ucheta v kontekste integratsii ekonomiko-kriminalisticheskikh issledovanii. V kn.: Pravo i demokratiya: sbornik nauchnykh trudov [Protective functions of accounting in the context of integration of economic and forensic research. In: Law and democracy: Proceedings]. Minsk, BSU Publ., 2008, pp. 305–314.
  12. D'yachkov A.M. [Appointing an audit and accounting expertise in the event of reconstruction of financial accounts]. Zakonnost', 2000, no. 12, pp. 14–15. (In Russ.)
  13. Tkharkakhova I.G., Kushkhova B.B. [Theoretical aspects of accounting expertise in the system of expert studies]. Sovremennye tendentsii razvitiya nauki i tekhnologii = Modern Trends in Science and Technology Development, 2016, no. 11, part 11, pp. 112–114. (In Russ.)
  14. Zvyagin S.A. [Analysis of accounting data in the process of accounting expertise]. Audit i finansovyi analiz = Audit and Financial Analysis, 2007, no. 3, pp. 70–78. (In Russ.)
  15. Gavrilin Yu.V., Shipilov V.V. [Specific features of leaving traces in the computer information fraud]. Rossiiskii sledovatel' = Russian Investigator, 2013, no. 23, pp. 2−6. (In Russ.)
  16. Nguen V.Kh., Vasil'eva M.V. [Application of analytical approach to the study of the subject of accounting expertise]. Molodoi uchenyi = Young Scientist, 2017, no. 15, pp. 439–441. (In Russ.)

View all articles of issue


ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 17, Iss. 9
September 2018