Balance Models in the Economic Statistics in Russia: Retrospective Analysis
Abstract
The paper discusses some ideas of a number of Russian scientists in the field of theory of balances. The ideas aim to harmonize methodologies of accounting and economic statistics by using balance models for generalization of quantitative economic data. The paper analyzes the potentialities of balance use as an information model in economic statistics. The principles of the reviewed works formulated by the authors are considered and presented as key-points for assessment of the correspondence between contemporary accounting and statistical analyses.
Keywords:
accounting, economic statistics, methodology, balance, principles, estimation
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Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.