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Outsourcing and communication technologies in the sphere of enterprises accounting-information support

Yaroslav D. Krupka () and Volodymyr V. Muravskyi
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Yaroslav D. Krupka: Ternopil National Economical University, Faculty of Finance and Accounting, Ukraine
Volodymyr V. Muravskyi: Ternopil National Economical University, Faculty of Finance and Accounting, Ukraine

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, 2019, vol. 44, issue 4, 95-104

Abstract: The delegation of accounting functions becomes current for reducing intensive work; minimizing administrative costs; preventing fines and financial sanctions for violating accounting and tax laws in a post-industrial economy. The prospects of accounting with the involvement of outsourcing institutions in the enterprise are given in the article. The advantages and disadvantages of outsourcing are substantiated. The delegation variants of accounting works with providing information security of the enterprise are considered. The organizational differences in the outsourcing services provision by persons entrepreneurs and entities are determined. The role of communication technologies in the dialogue between the enterprise and the outsourcer is outlined. The possibilities of organizing accounting work outside the enterprise, remote counseling with representatives of the outsourcer, fiscal services or other state controlling bodies with the use of communication technologies are researched for the real-time adjustments of certain actions for making decisions.

Keywords: accounting; outsourcing; communication technologies; accounting and information support (search for similar items in EconPapers)
JEL-codes: M41 M15 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:znm:journl:v:44:y:2019:i:4:p:95-104

DOI: 10.25944/znmwse.2019.04.95104

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