Outsourcing of Accounting Services: Consideration of Contractual Aspects

• Main Author: А. I. PYLYPENKO
• Format: Article
• Language: Ukrainian
• Published: National Academy of Statistics, Accounting and Audit 2019-11-01
• Series: Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
• Subjects: accounting services, outsourcing, outsourcing services, outsourcing company, contract for outsourcing services on accounting
• Online Access: https://nasoa-journal.com.ua/index.php/journal/article/view/179

In Ukraine, the culture of contracting outsourcing services is not yet fully developed, which in turn leads to a fuzzy understanding of the responsibility of the parties to such relationships, and therefore the security of their partner cooperation in the domestic market. The purpose of the research is to develop the main provisions of the Contract on outsourcing services as a guarantee of the responsibility of the outsourcing company for violating the confidentiality, timeliness, completeness and quality of the work performed in order to ensure the economic security of the enterprise-customer of such services. The structure of the Model Agreement on outsourcing services (which is the most comprehensive, expanded and systematically provides the system of liability of the parties to the agreement) is proposed, as well as the conditions that reduce the risk of disclosure of information constituting confidential information and trade secrets in the course of the use of maintenance services accounting outsourcing company. The results of the research substantiated the expediency of conducting a number of organizational measures among the employees of the outsourcing company (getting acquainted with the clauses of the Agreement regarding the non-disclosure of commercial secrets, ranking the levels of access to customer information, etc.), which contributes to the maximum protection of all types of information and, accordingly, the quality of provision outsourcing services for the business efficiency. In general, the proposed instruments contribute to the precise regulation of partnership relationships when outsourcing to the development of a culture of drafting such agreements, which in turn leads to a clear understanding of the responsibilities of business parties, which is the foundation of the investment attractiveness of domestic business entities for the global community.