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Outsourcing of financial and accounting services in business management

Grzeszczak Małgorzata

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 192

327--344

Purpose: The aim of this article is to analyse and evaluate the use of financial-accounting outsourcing services in the management of enterprises. With the development of financial-accounting services, the application of elements of automation and robotisation in financial-accounting IT programmes, the basic function of accounting - the information function -is gaining new importance. Methodology/approach: In the course of research work, studies of Polish and foreign literature were carried out in the field of: management, accounting, the corporate sector, outsourcing, and IT systems used in accounting. A CAWI (Computer-Assisted Web Interview) survey questionnaire was used as a research tool in the empirical study. The survey was conducted with two groups of respondents: accountants preparing and providing information from the financial accounting subsystem, and managers of enterprises - recipients of information. Findings: The results obtained cannot be generalised, but they confirm the advantages and disadvantages of using outsourcing services, set new directions for the entrepreneur's communication with the accounting office, and the informational function of accounting in the process of outsourcing financial and accounting services is also gaining new importance. Practical implications: Development of new channels of communication between the entrepreneur with the accounting office. Originality/value: The results of the survey provide a new perspective on outsourcing services in the context of the development of modern technologies and new communication and data processing channels and data processing.

Innovative activity of small and medium-sized enterprises in Poland and selected EU countries

Grzeszczak Małgorzata, Posadzińska Iwona

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2019

z. 139

153--167

Investments in intangible assets have become an important factor in the growth and competitiveness of small and medium-sized enterprises. The aim of the article is to diagnose qualitative and quantitative aspects of investment of small and medium-sized enterprises in intangible assets in selected European Union countries. In order to achieve the research objective, a method of scientific description based on the analysis of the literature on the subject in the field of innovation and investment in intangible assets, was used. The authors have reviewed numerous reports prepared by the European Commission, the Polish Agency for Enterprise Development, OECD, Eurostat, ACCE, IFAC, and Edinburgh Group regarding the SME sector. The article presents a comparison of selected regulations regarding intangible assets contained in the Polish Accounting Act and the International Accounting Standard No. 38 "Intangible assets".