Zvyagin S.A.Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation patzv@mail.ru ORCID id: not available
Fomenko T.N.Voronezh State Agricultural University named after Emperor Peter I, Voronezh, Russian Federation fom.tan87@mail.ru ORCID id: not available
Importance The article addresses theoretical and methodological problems related to the analysis of protective functions of accounting process in the system of countering economic crimes and offenses. Objectives The study focuses on reviewing the condition of protective functions in the accounting system at the current stage. Methods We apply the systems and logical approaches, general scientific methods of knowledge to develop the framework of categories for accountants to implement the tasks they face to counteract economic crimes. Results Based on our analysis, we developed a classification of accounting functions; formulated our own definition of protective functions of the accounting process; offered a unique classification of traces of illegal activities impacting the accounting process. The information containing traces of criminal economic impact may be demanded by law enforcement authorities and control and auditing bodies, audit organizations, and interested owners. Conclusions The offered classification of accounting functions and traces of the impact of illegal activities on accounting process will enable to improve the quality of expert work on detecting, documenting, investigating and preventing illegal economic activities that are associated with accounting system.
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