Wybrane aspekty stosowania przez przedsiębiorstwa outsourcingu finansowo-księgowego

Abstract

The subject of outsourcing is important and relevant while its scale (and - consequently - the importance not only for the functioning of individual companies but also whole economies) is systematically growing. A particular attention has been paid to present the factors motivating companies to apply the mechanism of financial and accounting outsourcing (with the acknowledgment of variability and, at the same time, complex nature of the Polish legal, accounting and tax system). The article contains a research part the contents of which comprise of an analysis of results of conducted own research realized with the use of the diagnostic survey method - questionnaire technique which used an original questionnaire as the research tool. The survey involved 38 persons - presidents of large companies operating in Poland that employ financial and accounting outsourcing. The last part of the article presents a holistic overview of the discussion being a part of the elaboration. Thus, it holds certain application values - both with regard to companies that consider using services of financial and accounting outsourcing as well as entities specializing in providing financial and accounting services for companies - for example due to the distinct indications of respondents in the area of factors deciding on the choice of a specific provider of financial and accounting services.(original abstract)