ACCOUNTING OUTSOURCING: CONTENT AND NEW REALITIES
Abstract
Shmyhel O.Ye. ACCOUNTING OUTSOURCING: CONTENT AND NEW REALITIES
Purpose. The aim of the article is to review the scientific interpretation of the concept of “accounting outsourcing” and its application in business processes of companies.
Methodology of research. The research was conducted using a dialectical approach to the study of the current state of accounting development. General scientific and special methods are used, in particular: analysis, synthesis, induction, deduction and generalization as methods of scientific knowledge applied to the development of the provisions of the theory and practice of accounting outsourcing in the system of documentary and informational support of the main business processes of companies, monographic – when studying literary sources on accounting issues; epistemological method – to clarify and deepen the content of the “accounting outsourcing” category; system and analytical – when processing the received information; abstract and logical method – for formulating research conclusions.
Findings. It was determined that in the conditions of decentralization of the company's business processes, introduction and development of new business concepts, approaches to the accounting methodology are changing, and the need to use accounting outsourcing is increasing. It is substantiated that the delegation of accounting responsibilities to specialized companies helps to change the functioning of the company's management and in accounting, in particular. It was found that the result of the development of accounting outsourcing will be the optimization of the organizational structure and functional capabilities of accounting, including through staff reduction, modernization of accounting processes and accounting policies in general; strengthening requirements for professional skills of users.
Originality. A review of literary sources was carried out to clarify the meaning of the concept of “accounting outsourcing”, which made it possible to offer the latest understanding of the external accounting support of the company's business processes for the optimization of decentralized management functions.
Practical value. The obtained results of the research will contribute to increasing the effectiveness of the formation and development of accounting outsourcing in modern conditions and will become the basis for further scientific developments in this field.
Key words: accounting, accounting outsourcing, decentralization, business processes, specialized companies.
Keywords
Full Text:
References
The Verkhovna Rada of Ukraine (1999), Law of Ukraine “On Accounting and Financial Reporting in Ukraine” dated 16.07.1999 no. 996-XIV, available at: http://zakon4.rada.gov.ua/laws/show/996-14 (access date January 15, 2024).
Momot, V.M. and Smoliak O.O. (2014), “Accounting outsourcing as a method of crisis management”, Naukovyi visnyk Khersonskoho derzhavnoho universytetu, Iss. 9-1, Part 2, pp. 196-199.
Liakhovych, H.I. (2017), “Stages of accounting outsourcing”, BIZNES INFORM, no. 4, pp. 324-328.
Burko, K.V. (2019), “Accounting outsourcing as a method of modern accounting”, Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky : zb. nauk. pr., no. 8, pp. 172-183.
Loboda, N.O., Chabaniuk, O.M. and Senyshyn, B.B. (2020), “Outsourcing as a mechanism of accounting innovations at Ukrainian enterprises”, BIZNES INFORM, no. 2, pp. 329-336.
Sierikova, T.M., Lahodiienko, N.V. and Sierikov, D.O. (2021), “Current state and prospects of accounting outsourcing development in Ukraine”, Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky, no. 1, pp. 308-312.
Heywood, J.Brian (2001), The Outsourcing Dilemma: The Search for Competitiveness, Financial Times, Prentice Hall, USA, 240 p.
Bravar, J.L. (2007), Effective outsourcing, Balans Business Books, Ukraine, 213 p.
Shushakova, I.K., Hryn, A.Yu. and Kolomiiets, D.V. (2021), “Evaluation of the effectiveness of accounting outsourcing”, BIZNES INFORM, no. 11, pp. 327-334.
Adasiuk, I.P. and Martyniuk, O.V. (2021), “SWOT-analysis of outsourcing of accounting services”, Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky, no. 4, pp. 95-99.
Kotskulych, T. and Polataiko, V. (2019), “Analysis of the feasibility of transition to outsourcing of accounting services based on relevant information”, Molodyi vchenyi, no. 8(72), pp. 323-327.
Pylypenko, S.M., Banera, N.P. and Helei, L.O. (2021), “Classification of accounting outsourcing and the feasibility of its application in Ukraine”, Naukovyi visnyk NLTU Ukrainy, no. 31.3, pp. 80-84.
Voronko, R.M. (2021), “The essence of accounting outsourcing, the scope and possibilities of its use”, Visnyk LTEU. Ekonomichni nauky, no. 65, pp. 23-32.
Yaremko, I. and Huzandrova, V. (2022), “Outsourcing as a tool for accounting and its actualisation in modern conditions”, Ekonomika ta suspilstvo, no. 37, DOI: https://doi.org/10.32782/2524-0072/2022-37-6
Davydiuk, T.V. and Lehotska, Yu.I. (2018), “Accounting outsourcing as an innovative tool for achieving economic benefits”, Ekonomichnyi zhurnal Odeskoho politekhnichnoho universytetu, no. 1(3), pp. 11-18.
Kesarchuk, H.S. (2014), “Accounting outsourcing: concept, types, advantages and disadvantages”, Naukovyi visnyk Uzhhorodskoho universytetu. Ser.: Ekonomika, Iss. 1, pp. 201-204.
Refbacks
- There are currently no refbacks.
INNOVATIVE ECONOMY 2006 - 2024