Accounting and Econometrics: From Paweł Ciompa to Contemporary Research

This paper examines the little-known connection between econometrics and accounting invoked by Paweł Ciompa, who first introduced term in 1910. Since then, research statistical (econometric) analysis has developed parallel. It is argued that contemporary methodologically closer to than ever before. concentrates on origins of econometric methodologies currently use research, beginning with Ciompa’s introduction accounting. The major contribution this a review occurrence methods five leading journals research. author identified 246 papers, these were examined regarding methods. Two-thirds papers used belong econometrics—specifically, financial microeconometrics. most common panel data models, qualitative variables causality models.