ACCOUNTING OUTSOURCING: CONCEPT AND SPECIFIC FEATURES

The relevance of the issue under the study is caused by the fact that accounting outsourcing is one of the ways of the company's costs reduction in today's world. This phenomenon concentrates the study of domestic and foreign scientists; however, different definitions of the concepts are used in science until now.  In this connection, the issue of the necessity of this activity detailed study is raised.

The paper covers the study of the definition of the concept of “accounting outsourcing”. The theoretical research of the existing definitions of this concept carried out by the authors showed that the works covering this issue give various opinions on the essence, special aspects of explanation and description of the content-related characteristics of the notion of “accounting outsourcing”. In addition, there is no such a concept in the RF regulation now. At the same time, we have the multidimensionality and the fragmentation of the accounting outsourcing definitions that prevent the formation of the clear understanding of this phenomenon.

The paper highlights three basic characteristics of the concept of “accounting outsourcing”: the information infrastructure, the subjects of outsourcing activity, the legal framework. The authors consider operating specific features of suggested characteristics revealing their directions for optimal use of possibilities in accounting outsourcing activity.

The authors interpreted three basic characteristics each of which is described by three concepts, such as 1C software, information communications, internet resources, outsourcers, customers, regulatory authorities, regulatory support, accounting, tax code.

On the results of the study, the authors formulated the definition of the concept of “accounting outsourcing” which is based on the categorical method of two-level triadic interpretation of a basic concept. Suggested definition is based on specific features of outsourcing being formed within the sphere of accounting and reducing the company’s costs. Suggested definition contributes to the development of the outsourcing theory placing accounting among the other types of outsourcing.