ENSURING THE QUALITY OF ACCOUNTING INFORMATION IN OUTSOURCING CONDITIONS

Abstract

The study found that the quality of outsourcing services can be measured using both quantitative and qualitative indicators. Quantitative indicators include the speed of task completion, the accuracy of accounting data, and the level of compliance with established deadlines. These metrics provide tangible, objective data that can be used to evaluate how well the service provider performs against agreed benchmarks. Qualitative indicators, on the other hand, cover aspects such as the level of professional competence of personnel, compliance with customer expectations, communication effectiveness, and overall satisfaction with cooperation. By combining both types of indicators, organizations can form a more comprehensive and balanced view of service quality. This approach allows for an objective assessment of the effectiveness of outsourced functions and helps to promptly identify problem areas in the accounting process, enabling timely corrective actions. It was found that ensuring the quality of accounting information in outsourcing can be achieved through several critical measures. These measures begin with a clear and precise definition of the client's expectations, which sets the foundation for mutual understanding and alignment of goals. Equally important is the careful selection of a reliable and reputable service provider, capable of delivering consistent and accurate results. Concluding a service level agreement (SLA) helps formalize expectations and responsibilities, creating accountability and a shared standard of service delivery. Furthermore, implementing a robust quality control system, along with providing detailed documentation and operational instructions, contributes to process transparency and standardization. Constant communication between the outsourcing parties is essential for addressing issues in real time and fostering long-term collaboration. Regular monitoring of performance results and the introduction of mechanisms for continuous improvement—such as feedback loops and periodic reviews—enhance adaptability and service excellence. This comprehensive approach ultimately improves the efficiency of outsourcing cooperation and ensures high-quality, reliable accounting information that supports informed decision-making.