Enterprise's Finances: Possible Customer's Risks when Outsourcing Accounting
| Autor: | Irina Grigorevna Tkharkakhova, Ruslan Aslancherievich Tkhagapso, Marina Evgenievna Ordynskaya, Dana Izmailovna Ponokova |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Universal Journal of Accounting and Finance. 9:424-430 |
| ISSN: | 2331-9720 2331-9712 |
| DOI: | 10.13189/ujaf.2021.090317 |
| Popis: | The study aims to determine the essence, classification, reduction methods, and the impact on accounting organization of the risks faced by the customer and the contractor when outsourcing accounting. The article examines the types of risks that arise when outsourcing accounting. Based on the use of such scientific methods as logical generalization and comparison, as well as an expert survey, the following classification criteria and types of risks for the customer have been identified: concerning the customer's activities (operational, financial, control); by the level of loss and distortion of information (risk of disclosure of confidential information, risk of loss of customer documentation, accounting risk); by the aspect of emergence (psychological, moral, loss of reputation); by the source of occurrence (subjective, objective), by the possibility of prediction (predicted, unpredictable); by the possible consequences (risk resulting in loss to the customer; risk resulting in the customer receiving a specified level of income). The reasons and consequences of the proposed types of risks have been determined. The authors also have determined the influence of each of them on accounting organization and the main stages of risk management and methods of risk reduction. The practical importance of improving the classification of risks in outsourcing accounting is to assist parties in contractual relations in developing a strategy and forecasting business activities. The theoretical value lies in the possibility of using the research results to develop new classifications. |
| Databáze: | OpenAIRE |
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