Galyna Liakhovych, Svitlana Bezruchuk, Valentyna Ivanenko, Svitlana Laichuk


A SWOT-analysis is considered as a tool of the strategic management for determining the feasibility of using accounting outsourcing as a way of the enterprise optimisation. It was found that the main interaction forms between the contractor and the customer of accounting outsourcing are the following ones: provision of accounting services; keeping records of only certain transactions or objects; integrated accounting and analytical support of all the enterprise activities; performance of the duties of the senior accounting officer of the enterprise. The list of enterprises, for which it is recommended to use accounting outsourcing is expanded, in particular newly created enterprises in a crisis condition; enterprises engaged in activities abroad; large enterprises, etc. The critical analysis of the advantages and disadvantages of accounting outsourcing is carried out and the necessity of SWOT-analysis potential risks and advantages of using accounting outsourcing in the short-term and long-term prospects are emphasised. It is noted that each advantage may pose a threat to the enterprise without taking into account certain key points of using accounting outsourcing, while the potential risks of using accounting outsourcing in the long run may be an advantage for the enterprise. The internal and external environments were analysed with the help of the extended model of SWOT-analysis from the position of the strengths and weaknesses of the enterprise, its capabilities and expected threats. An algorithm for enhancing the benefits and eliminating the shortcomings of accounting outsourcing should be developed during the decision-making on the usage of outsourcing in the enterprise activities. According to the results of SWOT-analysis, a matrix of measures on the expediency of accounting outsourcing has been formed, which will allow to predict the threats and potential opportunities at the stage of planning the use or refusal to use the accounting outsourcing services.


accounting; outsourcing; accounting outsourcing; SWOT-analysis; services

Full Text:



Abdi, M., Azadegan-Mehr, M., & Ghazinoory, S. (2011). SWOT methodology: a state of the art review for the past, a framework for the future. Journal of Business Economics and Management, 1(12), 24-48. https://doi.org/10.3846/16111699.2011.555358

Bromage, N. (2000). Outsourcing – To do or not to do, that is the question, Management Accounting, January, 22-23

Ciasullo, M. V., Fenza, G., Loia, V., Orciuoli, F., Troisi, O., & Herrera-Viedma, E. (2018). Business process outsourcing enhanced by fuzzy linguistic consensus model. Applied Soft Computing, 64, 436-444. https://doi.org/10.1016/j.asoc.2017.12.020

Chanson, G., & Rouges, V. (2012). L’externalisation de la fonction comptable à l’épreuve de la théorie du signal. Finance Contrôle Stratégie, 15-3. https://doi.org/10.4000/fcs.1189

Drozd, I. (2003). Buhgalters'kyj autsorsyng jak organizacijna forma suchasnogo oblikovo-analitychnogo procesu, Buhgalters'kyj oblik i audyt, no. 8, 10-18

Helms, M. M., & Nixon, J. (2010). Exploring SWOT analysis where are we now? A review of academic research from the last decade. Journal of Strategy and Management, 3(3), 215-251. https://doi.org/10.1108/17554251011064837

Końcyewski, K. (2011). Outsourcing procesow finansowo-księgowych w przedsiębiorstwach, Praca doktorska, Wroclaw

Kowal, D. (2003). Outsourcing funkcji finansowych i księgowych, Przedsiębiorstwo w procesie transformacji. Efektywność-Restrukturyzacja-Rozwój, Warszawa-Kraków. – 400 s., 127-136

Kurbanov, A. Kh., & Plotnikov, V. A. (2013). Autsorsing: istoriya, metodologiya, praktika, INFRA-M, Moscow, 112

Lee, J. (2017). Strategic risk analysis for information technology outsourcing in hospitals. Information & Management, 8(54), 1049-1058. https://doi.org/10.1016/j.im.2017.02.010

Liakhovych, G. I. (2018). Rozvytok organizacii' buhgalters'kogo obliku na zasadah autsorsyngu: dys. na zdobuttja nauk stupenja doktora. ekon. nauk: 08.06.04 “Buhgalters'kyj oblik, analiz ta audyt”; Zhytomyr. derzh. tehnol. un-t., 470

Madsen, D. Ø. (2016). SWOT analysis: a management fashion perspective. International Journal of Business Research, 1(16), 39-56. https://doi.org/10.18374/IJBR-16-1.3

MMarcinkowska, E., & Sawicka, J. (2015). Przebieg procesu outsourcingu usług księgowo-podatkowych i jego wpływ na współpracę między podmiotami. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, 225, 170-180.

Martyniuk, T. (2016). Funkcja informacyjna rachunkowości w outsourcingu usług finansowo-księgowych. Finanse, Rynki Finansowe, Ubezpieczenia, 2(80), 151-157. https://doi.org/10.18276/frfu.2016.2.80/2-16

Mullich, J. (2013). The benefits of outsourcing, Finance And Accounting. Retrieved from: https://www.forbes.com/sites/xerox/2013/07/12/the-benefits-of-outsourcingfinance-and-accounting/#7cc1c5285a8e

Nielsen, L. B., Mitchell, F., & Nørreklit, H. (2015). Management accounting and decision making: Two case studies of outsourcing. Accounting Forum, 1(39), 64-82. https://doi.org/10.1016/j.accfor.2014.10.005

Novohatnij, A. (2017). Navishho potriben autsorsyng biznes-procesiv. Jak rozvyvajut'sja Centry spil'nogo obslugovuvannja u Shidnij Jevropi ta Ukrai'ni. Retrieved from: https://mind.ua/openmind/20177545-navishcho-potribenautsorsing-biznes-procesiv

Panagiotou, G. (2003). Bringing SWOT into focus. Business Strategy Review, 2(14), 8-10. https://doi.org/10.1111/1467-8616.00253

Popliuiko, A. M. (2011). Buhgalters'kyj autsorsyng: suchasnyj stan ta perspektyvy rozvytku v Ukrai'ni, Finansy, oblik i audyt, no. 18, 335-340

Preusser, L. Outsourcing księgowy: korzyści z przekazania obsługi księgowej na zewnątrz. Retrieved from: http://www.roedl.net/pl/pl/warto_wiedziec/outsourcing_ksiegowy_korzysci_z_przekazania_obslugi_ksiegowej_na_zewnatrz.html

Ray, G., & Neck, Ph. (2007). Finance and accounting outsourcing – the next logical step for small business, Review of International Comparative Management, Vol. 8, no 4, 71-79

Skakun, L. S. (2010). Buhgalters'kyj oblik v umovah autsorsyngu: dys. na zdobuttja nauk stupenja kand. ekon. nauk: 08.06.04 “Buhgalters'kyj oblik, analiz ta audyt”, Zhytomyr. derzh. tehnol. un-t. – Zhytomyr, 335

Smith, J. A., Morris, J., & Ezzamel, M. (2005). Organisational change, outsourcing and the impact on management accounting. The British Accounting Review, 4(37), 415-441. https://doi.org/10.1016/j.bar.2005.07.004

Sultanguzhieva, A. J. (2015). Organizatsiya bukhgalterskogo ucheta na usloviyakh distantsionnogo autsorsinga: dis. k.e.n.: spets. 08.00.12, Gos. un-t upr., Moskva Tarsa, U. (2014). Outsourcing usług księgowych w świetle regulacji prawnych. Retrieved from: http://ksiegowosc.infor.pl/rachunkowosc/zasady-ogolne/695778.Outsourcing-uslug-ksiegowych.html

Thiss, L. (2005). Outsourcing accounting makes sense, Accounting Technology, November 1. Retrieved from: http://www.bbbsinc.com/images/Out.pdf

Zoidze, D. R. (2017). Autsorsyng ta osoblyvosti jogo zastosuvannja na pidpryjemstvah farmacevtychnoi' galuzi, Biznes Inform, no. 5, 274-278


  • There are currently no refbacks.

Copyright (c) 2019 Galyna Liakhovych, Svitlana Bezruchuk, Valentyna Ivanenko, Svitlana Laichuk

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (Print) : 2449-7320

ISSN (Online) : 2449-8726