International Accounting

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Revisiting the relationship of accounting and statistics

Vol. 20, Iss. 11, JUNE 2017

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Received: 26 April 2017

Received in revised form: 17 May 2017

Accepted: 2 June 2017

Available online: 15 June 2017


JEL Classification: M41

Pages: 612-631

Vakhrushina M.A. Financial University under Government of Russian Federation, Moscow, Russian Federation

Importance This article discusses the types of accounting and statistics as interrelated and driving each other accounting systems.
Objectives The article aims to study the reasons and possibilities to improve the quality of primary statistical data generated on the basis of accounting information and elaborate methodological and organizational recommendations to bring together the accounting and statistical methodologies.
Methods For the study, I used the methods of logical and expert analyses. Also I have reviewed scientific materials published on the relationship of the accounting and statistics and critically evaluated the practice of accounting statements shaping and primary statistical data collection.
Results I found interested users are generally dissatisfied with the information quality provided by not accounting only, but statistics as well. In accounting and statistics, the terms and concepts used get often confused and lack strictly fixed meanings.
Conclusions The article concludes that despite the common targets, the types of accounting and statistics are not properly integrated. This adversely affects the quality of information submitted. It is necessary to improve the quality of accounting, bring together the terms and concepts, accounting and statistical methodologies. For this purpose, the interaction of the Federal State Statistics Service and the RF Ministry of Finance is desirable and helpful.

Keywords: accounting, primary statistics, official statistics, reform, methodology


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