Published: Apr 29, 2022

  Kateryna Burko


The purpose of the article is to study the advantages and risks of accounting outsourcing and justify the feasibility of its use as a method of modern accounting at enterprises of Ukraine. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical tools for the implementation and institutional support of the development of accounting outsourcing. In the process of research and systematization of the obtained results, general scientific and special methods wereused: abstract-theoretical; historical; dialectical; induction and deduction, analysis and synthesis; formalization and comparison. Results. One of the ways to solve this complex problem is the transfer of accounting of the enterprise to specialized firms on the terms of application of accounting outsourcing. This form of accounting allows enterprises to focus on the most profitable activities and reduce the cost of maintaining their own accounting structure. According to the results of the study of the legislative framework of Ukraine, literary sources and practical application, a generalized characteristic of the essence of outsourcing has been formed. The analysis of advantages and risks of alternative accounting options is carried out and factors that encourage enterprises to switch to accounting outsourcing are identified. It is established that accounting services on the terms of outsourcing in Ukraine are provided both directly for accounting and financial reporting, and for the performance of works that are not related to the current accounting. The main factors that prompt enterprises to the need to switch to accounting outsourcing are: a high level of loading from the processing of accounting information, a significant amount of overhead costs; frequent changes in legislation; lack of highly qualified accounting staff. Customers of protein outsourcing services are: large companies and banks that are able to ensure transparency of information; foreign companies, banks and their branches accustomed to transparency of information; state organizations with legal information; young enterprises for which outsourcing is necessary at the stage of outsourcing; private entrepreneurs and small businesses. It is confirmed that outsourcing, as a form in the organization of accounting at the enterprise, is an object of increased risk. To minimize their risks, the customer may fix in the contract the level of liability of the parties and the conditions for compensation of possible losses. Practical implications. The development of the outsourcing services market in Ukraine requires a modern accountant not only to know accounting and tax legislation, but also the ability to navigate business processes and own software. Modern achievements of automation of accounting processes and information processing affect the form of record keeping and the organization of accounting, allowing you to choose external accounting entities in order to reduce costs. According to the results of the study, the stages of the sequence of the process of outsourcing the accounting process of the customer enterprise are proposed. Value/originality. Accounting outsourcing, with proper regulatory and high-quality methodological support, has every opportunity to become a promising direction in the organization of accounting work at the enterprise. Well-built and implemented outsourcing services should ensure an increase in labor productivity and efficiency of customer information systems, reduce risks during the modernization of existing systems and the introduction of new ones.

How to Cite

Burko, K. (2022). ADVANTAGES AND RISKS OF ACCOUNTING OUTSOURCING. Three Seas Economic Journal, 3(2), 44-51.
Article views: 313 | PDF Downloads: 202



accounting organization, outsourcing, accounting outsourcing, accounting services, outsourcer, enterprise


Autsorsing i autstaffing – kak pravilno primenyat (2005) [Outsourcing and outstaffing – how to apply it correctly] (n.d.). Available at:

Didukh, O. V. (2012). Analiz efektyvnosti vykorystannja autsorsynghu u ghospodarsjkij dijaljnosti pidpryjemstv [Analysis of efficiency of using outsourcing in the economic activity of enterprises]. Visnyk Nacionaljnogho universytetu "Ljvivsjka politekhnika" – Bulletin of the National University "Lviv Polytechnic", 739, 82–87.

Kesarchuk, H. S. (2014). Bukhhalterskyi autsorsynh: poniattia, vydy, perevahy ta nedoliky [Accounting outsourcing: concepts, types, benefits and disadvantages]. Naukovyi visnyk Uzhhorods-koho universytetu. Ser.: Ekonomika, 1, 201–204.

Ligonenko, L. O., & Frolova, Y. Y. (2005). Autsorsynh yak instrument optimizing and improving business performance]. Aktualni problemi ekonomiki – Actual problems of the economy, 6 (48), 115–125.

Lyahovich, G. I. (2018). Rozrahunok efektivnosti buhgalterskogo autsorsingu [Rozrahunok of accounting and accounting outsourcing]. Problemi teoriyi ta metodologiyi buhgalterskogo obliku, kontrolyu i analizu: Mizhnarodnij zbirnik nauk. prac – Problems of theory and methodology of accounting, control and analysis, 1 (39), 83–87.

Momot, V. M., & Smoliak, O. O. (2014). Bukhhalterskyi autsorsynh yak metod antykryzovoho upravlinnia [Accounting outsourcing as a method of crisis management]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia: Ekonomichni nauky, 2(9-1), 196–199.

Oglyad rinku autsorsingovih poslug. Tempi rozvitku i prognoz na 2019. [Inspection of the outsourcing services market. Tempi Development & Forecast for 2019]. Available at:

Poplyujko, A. M. (2011). Buhgalterskij autsorsing: suchasnij stan ta perspektivi rozvitku v Ukrayini [Accounting outsourcing: an up-to-date standard and perspective development in Ukraine]. Finansi, oblik i audit – Finance, accounting and audit, 18, 335–340. Available at:

Pro bukhhaltersky ioblik i finansovu zvitnist: Zakon Ukrainy [A law of Ukraine is on a record-keeping and financial reporting in Ukraine]. № 966-XIV vid 16.07.1999. Available at: http://zakon

Skakun, L. S. (2009). Ocinka efektivnosti buhgalterskogo autsorsingu: sistematizaciya ta analiz pidhodiv [Evaluation of the effectiveness of accounting outsourcing: systematization and analysis pidhodіv]. Problemi teoriyi ta metodologiyi buhgalterskogo obliku, kontrolyu i analizu: mizhnarodnij zbirnik naukovih prac- Problems of theory and methodology of accounting, control and analysis: the international zbirnik of science, 3 (15), 267–277.

Viddam buhgalteriyu v horoshi ruki abo pravda pro buhgalterskij autsorsing [The accountancy is in good hands, but the truth is about accounting outsourcing]. Available at:

Voskresenska, T. I. (2018). Autsorsing buhgalterskogo obliku: sutnist ta osoblivosti poshirennya v Ukrayini. [Outsourcing of the accounting region: daily and special features in Ukraine]. Biznes Inform – Business Inform, 1, 254–259. Available at: