Home  Journals  International Accounting  8(482) - 2021 August

Analyzing the protective functions of accounting and traces of illegal economic actions

Received: 30 May 2018

Received in revised form: 13 June 2018

Accepted: 27 June 2018

Available online: 16 August 2021

Subject Heading: ACCOUNTING AS AN ELEMENT OF ECONOMIC SECURITY

JEL Classification: А19, К42, М49

Pages: 887–906

https://doi.org/10.24891/ia.24.8.887

Subject. 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.

Keywords: management accounting, protective function, combat, accounting trail, economic offense

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