Importance The research focuses on the outsourcing of accounting services, considering current conditions for development of information and communications technologies. Objectives We analyze foreign and national companies, which operate in the financial outsourcing market, examine new conditions and trends in such services. It is also vital to study legislative amendments, which may influence the accounting and outsourcing segments. As part of the research, we also determine the main types of companies that provide accounting outsourcing services, and review their clientele. Methods The research relies upon publicly available sources of information, i.e. corporate websites, annual reports, publications in sectoral and scientific editions. We performed the content analysis of data presented in some sectoral researches, ratings of companies that operate in the accounting outsourcing and consulting market. Results We analyzed the leaders of accounting outsourcing markets in the USA, Europe and New Zealand, i.e. key performance indicators, financial results, methods and tools companies use to win and keep their leadership. We analyzed national companies through rankings and independent market researches. The research identifies factors that influence the accounting outsourcing market, i.e. legislative initiatives, Internet advancement, software for accounting outsourcing services. Conclusions and Relevance We make conclusions concerning what makes new market actors emerge in the accounting outsourcing market, their approaches to service delivery. The article outlines the main ways to enhance the accounting business efficacy through the more intensive use of modern information and communications technologies and amendments to the Russian laws.
Keywords: outsourcing, accounting, optimization, business process, online accounting
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