Outsourcing i offshoring procesu rachunkowości – modele dostawy usługi
Outsourcing and offshoring of accounting process – service delivery models

Summary/Abstract: Outsourcing is a well-established concept in company management. Currently, a lot of companies successfully transfer its own process to be fulfilled outside the organization. One of the common outsourced processes is accounting. The aim of the article is an attempt to draw a separation scheme of accounting process showing its main aspects. The article contains the conception of accounting process outsourcing and offshoring, highlighting possible models of the process delivery. The used research methods are the analysis of literature, reports and researching results of accounting outsourcing processes.

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