ACCOUNTING OUTSOURCING AS A TOOL OF
MODERN ACCOUNTING ORGANIZATION

Konon BAGRII

Chernivtsi Institute of Trade and Economic of SUTE, Chernivtsi

https://orcid.org/0000-0002-3516-9565

Ghenadie CIOBANU

National Institute for Scientific Research in the Field of Labor and

Social Protection (INCSMPS), Artifex University of Bucharest,

Bucharest (Romania)

https://orcid.org/0000-0002-2361-9717

DOI: http://doi.org/10.34025/2310-8185-2025-4.100.04

Keywords: accounting, bookkeeping, accounting organization, outsourcing, accounting outsourcing, accounting services, outsourcer, customer-company.

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Summary

In modern business development conditions, enterprises operate in an environment of growing competition, frequent changes in legislation and increased requirements for the quality of financial information. Under such circumstances, an effective accounting organization becomes especially important, ensuring the reliability of reporting and supporting management decision-making. The traditional model of maintaining a full-time accounting department is accompanied by significant costs, personnel risks and the need for constant professional updating. At the same time, an alternative form is accounting outsourcing, which allows transferring accounting functions to specialized performers. Despite the growing interest in this tool, the issues of economic feasibility of its application, risk management and efficiency assessment for enterprises of various scales of activity remain insufficiently researched. The purpose of the study is to comprehensively substantiate the essence of accounting outsourcing, determine its advantages and risks, as well as assess the feasibility of using it as a modern form of accounting organization at the enterprise. The methodological basis of the study is: general scientific methods of analysis, synthesis, generalization and comparison - to reveal the economic essence of outsourcing; a systematic approach - to study the organization of accounting as an element of enterprise management; methods of economic efficiency assessment - to determine the feasibility of transferring accounting functions to an external contractor; logical modeling - to form the stages of implementation of accounting outsourcing and criteria for selecting an outsourcer.

In the process of the study: theoretical approaches to the interpretation of accounting outsourcing were generalized; factors that stimulate enterprises to transfer accounting functions to external contractors were identified; the advantages and risks of using the outsourcing model were systematized; criteria for selecting an accounting service provider were formed; approaches to assessing the economic efficiency of outsourcing were substantiated; the role of information technologies in ensuring interaction between the customer and the contractor was determined; a phased mechanism for the enterprise's transition to accounting outsourcing was proposed. The practical value of the results obtained lies in the possibility of their use: by enterprise managers - to make informed decisions regarding the choice of the form of accounting organization; by outsourcing companies - to improve approaches to the provision of accounting services; by scientists - in further research, because the proposed approaches contribute to reducing operating costs, improving the quality of accounting information and enhancing the efficiency of enterprise management as a whole.

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Biographies of authors:

Konon BAGRII,

Chernivtsi Institute of Trade and Economic of SUTE

Candidate of Economic Sciences, Associate Professor,

Associate Professor Department of Finance, Accounting and Taxation

Ghenadie CIOBANU,

National Institute for Scientific Research

in the Field of Labor and Social Protection (INCSMPS),

Artifex University of Bucharest

Doctor of Economics Sciencеs, Professor,

Professor of the Department of Finance and Accounting

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