International Accounting
 

The specifics of the accounting analysis method to reveal economic crimes

Vol. 21, Iss. 12, DECEMBER 2018

Received: 8 October 2018

Received in revised form: 26 October 2018

Accepted: 23 November 2018

Available online: 14 December 2018

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: O10

Pages: 1452–1464

https://doi.org/10.24891/ia.21.12.1452

Bykovskaya Yu.V. Moscow University of Ministry of Internal Affairs of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation
zima7327@yandex.ru

ORCID id: not available

Dyatlova A.F. Moscow University of Ministry of Internal Affairs of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation
angelina09_63@mail.ru

ORCID id: not available

Subject Currently, the criminalization of economy, which seriously permeates various sectors of the Russian economy, influences the further socio-economic development of Russia among other factors. This requires a set of measured to be undertaken to change the existing situation.
Objectives The research examines and uses the accounting analysis method to evaluate the financial position of the economic entities, identifies deliberate and undeliberate economic offenses. We also analyze and assess the scale of economic crime.
Methods We carry out an analysis of economic crimes and pecuniary damage they cause during 2012–2017, and apply methods of comparison and accounting analysis.
Results The accounting analysis method was proved to identify and evaluate the scale of economic crime, quantify pecuniary damage from economic crimes and discern the type of economic crime.
Conclusions and Relevance The extent of economic crime threatens further socio-economic development of Russia. To change the situation, it is important to get a realistic understanding of economic crime and pecuniary damage. It is of special significance to quantify pecuniary damage from economic crime. There should be a comprehensive solution, with the issue being theoretically and economically elaborated. This will reveal the real extent of economic crime in Russia and help set an effective set of measures to counter it. The findings may be used by governmental authorities to analyze the level of economic crime and respective pecuniary damage, and in further research.

Keywords: economic crime, pecuniary damage, accounting analysis, window dressing, financial reporting falsification

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