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Exploring The Relationship Between Accounting And Statistics

Author

Listed:
  • BEBEȘELEA, Mihaela

    (Spiru Haret University)

  • PATACHE, Laura

    (Spiru Haret University)

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 were requested in census of the great ancient civilizations. Both statistical and accounting data-setting systems provide a framework to identify, record, classify and summarize economic activities of entities. Starting from this point of view, we have tried to understand what kind of connection exists between accounting and statistics in the current historical stage of a conform accounting: is it a univocal relationship (accounting serves to statistics or statistics serves accounting) or is it a bi-univocal relationship of reciprocity? In order to find the answer to this question we considered necessary a theoretical approach to this issue, followed by an applied one.

Suggested Citation

  • BEBEȘELEA, Mihaela & PATACHE, Laura, 2019. "Exploring The Relationship Between Accounting And Statistics," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(3), pages 55-64.
    • Handle: RePEc:ris:sphecs:0307
    as

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    References listed on IDEAS

    as
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    4. Daniel BRÎNDESCU – OLARIU, 2016. "Multivariate Model For Corporate Bankruptcy Prediction In Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 69-83, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting information; accounting data; discriminant analysis; Statev discriminant model; statistical information;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

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