EXPLORING THE RELATIONSHIP BETWEEN
ACCOUNTING AND STATISTICS
EXPLORING THE RELATIONSHIP BETWEEN
ACCOUNTING AND STATISTICS
Author(s): Mihaela Bebeșelea, Laura PatacheSubject(s): Economy, Accounting - Business Administration
Published by: Editura Fundaţiei România de Mâine
Keywords: accounting information; accounting data; discriminant analysis; Statev discriminant model; statistical information;
Summary/Abstract: This article highlights the connection between accounting and statistics.There is a historical connection between these quantitative methods of analysis;taking into account the fact that accounting data on property and wealth wererequested in census of the great ancient civilizations. Both statistical andaccounting data-setting systems provide a framework to identify, record, classifyand summarize economic activities of entities.Starting from this point of view, we have tried to understand what kind ofconnection exists between accounting and statistics in the current historicalstage of a conform accounting: is it a univocal relationship (accounting serves tostatistics or statistics serves accounting) or is it a bi-univocal relationship ofreciprocity? In order to find the answer to this question we considered necessarya theoretical approach to this issue, followed by an applied one.
Journal: Annals of Spiru Haret University. Economic Series
- Issue Year: 19/2019
- Issue No: 3
- Page Range: 55-64
- Page Count: 10
- Language: English
