Accounting outsourcing in Russian economic practice
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 66, Issue 1
Abstract
The changes that occurred in the Russian economy in the 1990s gave rise to the development of economic activity undertaken by private companies, which made it necessary to introduce far-reaching amendments to the economic law, including accounting law. One of the major changes is represented by the possibility for the management of a business entity, to eliminate the position of a chief accountant from its organisational structure, or even discontinuing the employment of accountants, and outsourcing the bookkeeping to third parties. Despite the processes of globalisation and their marked influence on Russian accounting law, it should still be taken into account that this law may differ from the solutions adopted in other countries or in international standards. The purpose of the article is to identify the solutions currently adopted in Russian economic practice with regard to the outsourcing of accounting and the applicable legal solutions. The applied research methods included a descriptive analysis and deduction. Russian-language literature and legislation formed the subject of the research.
Authors and Affiliations
Joanna Koczar
Keywords
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