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Outsourcing of accounting functions: An analysis of the modern market, and the legal and regulatory framework

Vol. 22, Iss. 7, JULY 2019

Received: 21 May 2019

Received in revised form: 31 May 2019

Accepted: 4 June 2019

Available online: 15 July 2019

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: M40, M41, M48, R11

Pages: 748–765

https://doi.org/10.24891/ia.22.7.748

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation
sheshukova@psu.ru

https://orcid.org/0000-0002-8775-8943

Petrov A.A. Perm State National Research University (PSU), Perm, Russian Federation
alexey_nero@mail.ru

https://orcid.org/0000-0002-1346-2605

Subject This article deals with the issues of regulation of accounting functions at the level of legislation, analyzes the market of these services, and considers a legal and regulatory regime option for this kind of outsourcing.
Objectives The article aims to conduct a comprehensive analysis of the market for outsourcing of accounting functions in the Perm Krai to determine the need for regulation of accounting functions outsourcing.
Methods For the study, we used the methods of interpretation and function analyses, comparison, generalization, and classification. The scientific literature and electronic educational resources of leading outsourcing scholars are the theoretical basis of this study.
Results The article offers an original version of a legal and regulatory regime for the outsourcing of accounting functions.
Conclusions Having analyzed the market for outsourcing of accounting functions, we come to the conclusion that there is a need for regulation in this area.

Keywords: outsourcing, enterprise, outsourcing market, analysis, outsourcing contract, accounting

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