Usługi z zakresu rachunkowości jako usługi dla biznesu – aspekt międzynarodowy
Accounting services as services for business – international aspect

Summary/Abstract: In recent years Poland has become one of the European and worldwide leaders in the sector of the so-called business services, to which numerous factors have contributed. This market develops, to a considerable extent, owing to the opening of Polish branches of foreign companies (captive offshoring) or making use of the existing specialised entities, running their business activity in Poland (offshore outsourcing). A considerable share in the market for business services is represented by broadly understood accounting services. Increasingly often Polish entities keep the books of accounts and tax and other records for enterprises (and/ or their branches) located in the countries completely different in terms of language, culture, tradition or law in force. In practice, this leads to numerous problems. The purpose of this paper is to identify the factors affecting the development of accounting services provided by entities running their business activity in Poland. The research methodology included a descriptive analysis and a deductive approach. The subject of the research (interview), conducted in business practice, was one of the enterprises active on the Polish market, providing accounting services for foreign branches of the parent company, which will soon be responsible for keeping the books of accounts of a Russian branch.

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