International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Revisiting the relationship of accounting and statistics

Vol. 20, Iss. 11, JUNE 2017

PDF  Article PDF Version

Received: 26 April 2017

Received in revised form: 17 May 2017

Accepted: 2 June 2017

Available online: 15 June 2017

Subject Heading: ACCOUNTING SYSTEMS ADAPTING

JEL Classification: M41

Pages: 612-631

https://doi.org/10.24891/ia.20.11.612

Vakhrushina M.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
vakhrushina@mail.ru

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

References:

  1. Ludwig von Mises. Byurokratiya [Bureaucracy]. Available at: Link (In Russ.)
  2. Novodvorskii V.D., Khorin A.N., Kalinin N.G. [Accounting and the system of national accounts]. Bukhgalterskii uchet = Accounting, 1993, no. 2, p. 11. (In Russ.)
  3. Suits V.P., Khorin A.N., Zhakipbekov D.S. [Diagnosis of misreporting of an organization: statistical methods in assessing the reliability of financial statements]. Audit i finansovyi analiz = Audit and Financial Analysis, 2015, no. 1, pp. 179–188. (In Russ.)
  4. Rybakova O.M., Rybakova E.M. Metody integratsii finansovoi otchetnosti aktsionernykh obshchestv v sistemu natsional'nykh schetov [Methods of integration of financial statements of joint stock companies in the system of national accounts]. Minsk, Tekhnoprint Publ., 2000, 218 p.
  5. Pushkina M.V. [Harmonization of accounting and statistics]. Audit i finansovyi analiz = Audit and Financial Analysis, 2006, no. 4, pp. 2–6. (In Russ.)
  6. Karmanov M.V. [Reflections on the image of the Russian statistics]. Voprosy Statistiki, 2014, no. 6, pp. 72–76. (In Russ.)
  7. Mnatsakanyan S. [Objective reasons of the lack of confidence in official statistics]. Voprosy Statistiki, 2013, no. 10, pp. 11–13. (In Russ.)
  8. Kremlev N.D. [Modernization of regional statistics]. Voprosy Statistiki, 2013, no. 7, pp. 37–43. (In Russ.)
  9. Sokolov Ya.V. Bukhgalterskii uchet – veselaya nauka [Accounting is an entertaining science]. Moscow, OOO 1S-Pablishing Publ., 2011, 640 p. (In Russ.)
  10. Vakhrushina M.A.[The imminent disappearance of the accountant profession: estimate probability prospects]. Bukhgalterskii uchet i nalogooblozhenie v byudzhetnykh organizatsiyakh = Accounting and Taxation in Budget Organizations, 2016, no. 12, pp. 10–19. (In Russ.)
  11. Surinov A.E. [On the results of work of State statistics bodies in 2013 and the main tasks of Rosstat for 2014–2016]. Voprosy Statistiki, 2014, no. 3, pp. 3–11. (In Russ.)
  12. Gordonov M.Yu. [Issues of fixed assets statistics]. Voprosy Statistiki, 2015, no. 1, pp. 13–22. (In Russ.)
  13. Geniatulin V.N., Geniatulina K.V. [Features of business and statistic accounting of economical activity of enterprises]. Vestnik Volzhskogo universiteta im. V.N. Tatishcheva = Vestnik of Volzhsky University, 2011, no. 22. (In Russ.) Available at: Link
  14. Ovcharov A.O. [Revisiting the role of statistical methodology in scientific research]. Voprosy Statistiki, 2014, no. 4, pp. 27–31. (In Russ.)
  15. Shorina E.V., Yurkevich S.V. [Harmonization of statistics and accounting at the micro level: new approaches]. Voprosy Statistiki, 2015, no. 2, pp. 16–22. (In Russ.)
  16. Surinov A.E. [National accounts of the Russian Federation: the current state and directions of development]. Voprosy Statistiki, 2013, no. 9, pp. 3–8. (In Russ.)
  17. Sivorinovskii B.G., Aparin N.S., Zavarina E.S. [Major construction statistics in the research activity of the Rosstat Research Institute]. Voprosy Statistiki, 2013, no. 7, pp. 13–19. (In Russ.)
  18. Tsigel'nik A.M. [On the statistics of market value of property]. Voprosy Statistiki, 2013, no. 7, pp. 20–33. (In Russ.)
  19. Yankov V.M. [Current assets stocks: problems of calculation]. Voprosy Statistiki, 2013, no. 6, pp. 45–52. (In Russ.)
  20. Pogosov I.A. [The proportions between the production of goods and services production as a condition of equilibrium of a modern national production]. Voprosy Statistiki, 2013, no. 7, pp. 70–80. (In Russ.)
  21. Arkhipov K.A. [Models of formation of insurance reserves and forecasting of the demand for finished products]. Voprosy Statistiki, 2013, no. 8, pp. 62–70. (In Russ.)
  22. Pashintseva N.I., Zinov'eva I.V. [About information and methodological support of the analysis of intellectual assets and use of the scientific potential of Russia]. Voprosy Statistiki, 2016, no. 3, pp. 43–54. (In Russ.)
  23. Zaichenko S.A., Martynova S.V. [Tools of statistical analysis of the scientific and innovation activities of Russian universities]. Voprosy Statistiki, 2013, no. 2, pp. 38–52. (In Russ.)
  24. Vos'mirko E.O. [Environmental statistics: a brief history and prospects for the future]. Voprosy Statistiki, 2013, no. 6, pp. 3–6. (In Russ.)
  25. Ryumina E.V. [The ecological factor of human potential development]. Voprosy Statistiki, 2014, no. 6, pp. 34–36. (In Russ.)
  26. Dumnov A.D., Romanov A.A., Komyagina A.A. [“Polluter pays” principle and statistics]. Voprosy Statistiki, 2014, no. 3, pp. 35–45. (In Russ.)
  27. Tatarinov A. A.[Presentations and discussions at the section of statistics of the Central Scientist Club of the Russian Academy of Sciences (2013–2014)]. Voprosy Statistiki, 2014, no. 9, pp. 83–88. (In Russ.)
  28. Nikolaev N.A. Korporativnaya sotsial'naya otchetnost': problemy povsemestnogo vnedreniya [Corporate social reporting: problems of universal adaptation]. Available at: Link (In Russ.)
  29. Kostyukova E.I., Bobryshev A.N. [Role and importance of reservation in the system of management accounts under unstable economic conditions]. Dostizheniya nauki i tekhniki APK = Achievements of Science and Technology of AIC, 2015, vol. 29, no. 9, pp. 13–16. (In Russ.)
  30. Sadovnikova N.A., Klochkova E.N., Aleksandrov O.V., Tabachnikova D.A. [Methodological approaches to the measurement of population's satisfaction with the public services quality]. Voprosy Statistiki, 2014, no. 1, pp. 38–42. (In Russ.)
  31. Plyshevskii B.P. [Indicators of inflation and the evaluation of their impact on the service economy]. Voprosy Statistiki, 2015, no. 1, pp. 46–53. (In Russ.)
  32. Karpova N.S., Surinov A.E., Ul'yanov I.S. [Problems and possibilities of using big data in the Russian statistics]. Voprosy Statistiki, 2016, no. 7, pp. 3–8. (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 8
August 2019

Archive