engleski

OUTSOURCING VS. CO SOURCING ACCOUNTING ACTIVITIES: EMPIRICAL RESEARCH IN CROATIA

Current situation in the business world raises the question how to survive on the market and how to maintain competitiveness. Outsourcing is only one of the ways to achieve those goals and potentially one of the answers to increasing market pressures and the need for business optimization. Company`s management must consider inclusion of outsourcing as part of the business strategy. Business strategy must define the reasons for outsourcing, which can be strategically by focusing on the primary activity or tactical reasons in order to reduce operational costs and risks. Therefore, decision about outsourcing is not a question about starting or not, but it is a question of when, how and how much. In this context, management must decide whether to outsource the entire activity (process) or just portion of it, while the remaining activity (process) will be done within their own companies. Decision justification must be based on the financial statements and non-financial statements. This paper seeks to explore outsourcing and co sourcing accounting activities in Croatian enterprises. Furthermore, intention is to test how company`s size and financial strength influence on the decision about letting others to do individual business operations, in this case we mean letting accounting operations to others. In accordance with previously mentioned, research will be conducted on the sample of Croatian companies in order to test if company's size and financial strength are reasons for making such decisions.

accounting operations, co sourcing, company's size, financial strength, outsourcing

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