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ИД «Финансы и кредит»






International Accounting

A process approach to accounting outsourcing

Vol. 20, Iss. 13, JULY 2017

PDF  Article PDF Version

Received: 13 April 2017

Received in revised form: 17 April 2017

Accepted: 19 June 2017

Available online: 14 July 2017

Subject Heading: SCHOLAR DISPUTE

JEL Classification: D22

Pages: 779–792


Terent'eva T.A. Orenburg State University, Orenburg, Russian Federation

Sviridova L.A. Orenburg State University, Orenburg, Russian Federation

Subject The article discusses the issues of organization and regulation of accounting activities of an outsourcing company, based on a process-based approach to their implementation. As well, the article discusses the necessity to develop appropriate tools to prepare quality accounting (financial) reporting to meet customer and user needs.
Objectives The article aims to show the purpose of the organization and regulation of accounting work of an outsourcing company, highlight the main business processes of the accounting activity, describe the significance of internal controls at each stage of the business process of accounting work of an outsourcing company.
Methods For the study, we used methods of synthesis, observation, assessment, and practical developments implementation in the accounting process of an outsourcing company.
Results The paper presents certain proposals on the organization and regulation of accounting activities of an outsourcing company, as well as the establishment of an internal control system.
Conclusions Internal control and the regulation of the accounting work of an outsourcing company are an essential prerequisite for quality reporting for user satisfaction purposes.

Keywords: accounting services, business process, accounting work, internal control


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