COMMUNICATION ASPECTS IN ACCOUNTING OUTSOURCING
Abstract
In the context of searching for ways to improve the efficiency of accounting work and optimize the costs of a business entity, company management is increasingly turning to the practice of delegating the accounting process to outsourcing companies. This trend is becoming increasingly popular due to dynamic digitalisation, integration of computer technologies into economic processes, introduction of information and communication technologies in accounting and management, as well as the importance of optimising business processes and costs, among other things. A characteristic aspect in the context of a company's use of outsourcing services is the establishment of fruitful cooperation based on the parties' good faith attitude to each other's interests, honest and transparent interaction, and avoidance of unprofessional dialogue. Lack of efficiency and respect in communication can lead to errors in accounting records and financial reports, delays in completing tasks, a decrease in trust between the parties and a refusal to cooperate. That is why the issue of communication aspects in the interaction between business entities and outsourcing companies continues to attract the attention of scientists in their search for methods to optimize accounting. The article is an original study of the role of communication aspects in the interaction between a business entity and a company providing outsourcing services, positive and negative aspects related to business communication between the parties, and offers practical recommendations for improving communication processes in accounting outsourcing. The methods of comparison, abstraction and generalisation were used to conduct the study. The authors summarized the essence of accounting outsourcing and the importance of communication in outsourcing. Both the positive aspects of effective outsourcing and the potential challenges faced by the parties to the relationship in case of ineffective communication were outlined. The impact and consequences of ineffective communication between the parties in the context of service quality were outlined. As a result, the authors have developed practical recommendations for improving communication processes in outsourcing.
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