PROBLEMS AND FEATURES OF THE DEVELOPMENT OF ACCOUNTING OUTSOURCING IN UKRAINE
Abstract
The article analyzes the current state of the consulting market in Ukraine, in particular accounting outsourcing, which includes a detailed consideration of its structural organization according to numerous criteria, such as functional aspects, industry affiliation of clients and geographical features. Attention is paid to the features and characteristics that define this market from the point of view of specialists in the consulting industry. In the course of the analysis, the reasons leading to the unstable development of consulting activities in Ukraine are considered in detail. In particular, attention is focused on factors that may affect the accounting outsourcing market, such as economic fluctuations, regulatory aspects, and demand characteristics. In addition, the article highlights the development trends of the consulting segment in Ukraine, trying to convey not only the current state of the market, but also to determine possible ways of its future development in the context of economic and socio-cultural factors. The concept and essence of consulting was considered, its market nature in the economic sphere was analyzed and typical features were identified. For a deeper understanding of the content of consulting, characteristics of its participants and mechanisms of use, a classification of the consulting infrastructure was made. The peculiarities of the subjects of the market of consulting services in Ukraine are determined, the key groups of participants of the consulting industry in the country are singled out. The problems that arise in conducting consulting activities in Ukraine are indicated. The main focus is on the lack of quality standards for consulting services, the lack of appropriate legislative requirements that would regulate this area depending on specific economic sectors. It is noted that the solution to these problems may include the development of consultation standards and the certification of subjects of consulting activity based on them. However, the main important aspect remains the absence of a clear legal definition of the relevant type of activity, which complicates the statistical reporting of enterprises in this direction.
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