The modern accounting techniques are the fruits of statistical theories which were impeded in the accounting sciences. So, the accounting sciences are here thanks to a group of statistical rules, principles and theories. It is mainly depending on theories of statistics to present subjects in a neutral simplicity. The desk audit, for example, takes the sampling technique and theories as a base for different error-free audit processes under an umbrella of trust to save time, effort and extra cost to keep abreast of the modern norms including swift audit under pressure of work and intensive tasks. The core idea of the Standard Costing is mainly dependent on the normal distribution function along with some standards and statistical indicators.

Today, statistics is an important and necessary part for the study of the modern management accounting and accounting systems. In the practical reality, the decision making process needed to pick up from multiple alternatives to evaluate and to predict the best techniques is statistical in the first place before we can categorize it 'an accounting measure' as this would only happen through a set of statistical standards, indicators, theories and tables.