they are indeed two different things. there are steemians that keep track of the number of accounts. However I would be careful with interpreting those numbers. There are quite a lot of people with multiple accounts and bots.
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fair enough mate but do you know where we can see the total accounts/users on steemit? Coz quite certain that we dont have 39M users.
@penguinpablo has a weekly steem stats report:
https://steemit.com/steemit/@penguinpablo/weekly-steem-stats-report-monday-march-12-2018