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(Prior) knowledge of accounting as a comparative advantage when selecting accounting service providers

Blaženka Hadrović Zekić orcid id ; Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku, Osijek, Hrvatska
Ivana Dražić Lutilsky orcid id ; Sveučilište u Zagrebu, Ekonomski fakultet, Zagreb, Hrvatska
Dina Liović orcid id ; Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku, Osijek, Hrvatska

Puni tekst: engleski pdf 266 Kb

str. 75-84

preuzimanja: 407



Regardless of the type and size of a company, a prerequisite for successful business operation, which involves complex activities, is having various skills and competencies, knowledge and resources. Engaging in entrepreneurship requires a combination of legal knowledge and knowledge in areas such as management, economics, psychology, art and many others. Knowledge in the field of economics inevitably includes accounting knowledge, which is essential for the functioning of any company. The purpose of this paper is to investigate to what extent entrepreneurs in the Osijek-Baranja County outsource accounting services, how they select accounting service providers and to what extent the accounting knowledge they had before undertaking an entrepreneurial venture affects the choice of an accounting service provider. A structured questionnaire is used to explore the effect of (prior) knowledge of accounting on the selection of accounting service providers. The target population are micro, small and medium-sized enterprises operating in the Osijek-Baranja County area. The objective of the research is to gather information on the entrepreneurs’ (prior) knowledge of accounting, the ways of selecting accounting service providers and the possible influence of recommendations on their choice. The survey results provide an insight into how accounting
service providers attract clients, which factors are decisive in choosing an accounting service provider and whether the entrepreneurs’ (prior) knowledge affects the outsourcing of accounting services.

Ključne riječi

micro and small-sized enterprises (MSE), accounting service providers, outsourcing, Osijek-Baranja County

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