Nowoczesne modele współpracy w outsourcingu usług księgowych i doradztwa podatkowego a wartość informacyjna ksiąg rachunkowych
The modern models of cooperation in outsourcing of bookkeeping and tax advising services and their impact on the bookkeeping information value

Summary/Abstract: The purpose of the article is identification of barriers in accounting data and reports usage in case of companies performing outsourcing of bookkeeping and tax advising services, and indication of the solutions that could provide broader usage of the data in management process of small and medium enterprises. The data from secondary sources were analyzed, additionally the author carried out the attempt of identification of solutions used in practice of client — accounting office cooperation. Analysis of the problem leads to the conclusion that the main barrier to the use of information and reports from accounting systems in the current management of companies using accounting services of external entities is limited access to current data. The study is connected with a current area of the research on the information society and the impact of information technology solutions for micro-enterprises, the approach, however, is considered new and unique.

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