Classification of accounting outsourcing: compliance with modern development trends

The object of research is accounting outsourcing, the effectiveness of implementation depends on many factors, one of the main processes is properly organized transition to outsourcing. One of the most problematic places is the analysis of all types of accounting outsourcing and accounting of those signs that are suitable for a particular enterprise. In the process of research, the following methods are used: analysis and synthesis, logical generalization, analogies, comparative comparison, graphical method. Based on the results of the analysis of the positions of scientists, it is established that there is no systematicity in the disclosure of classification characteristics, according to which types of accounting outsourcing are delineated in literary sources. Despite the rather high level of research on this issue, there is no clear unity in the allocation of relevant types of accounting outsourcing. The types of accounting outsourcing are systematized and presented in the context of three groups of characteristics: – depending on the provided services; – depending on the subjects of management (types of business entities, tax status and location of business entities); – depending on the requirements for outsourcing organization (time period, cooperation procedure, implementation mechanism, list of works, models for providing accounting services). It is confirmed that the proposed classification largely depends on the specifics of the formation of the relationship between the parties to the contract – the customer and the contractor. The implemented theoretical developments in the field of accounting outsourcing are the basis for describing models of accounting in the conditions of using outsourcing.