Ekonomski pregled, Vol. 76 No. 2, 2025.
Izvorni znanstveni članak
https://doi.org/10.32910/ep.76.2.2
The significance of legal aspects in the decision-making process regarding the outsourcing of accounting services
Dina Bičvić
Sažetak
The aim of this study is to theoretically define and empirically evaluate the relationship between the outsourcing of accounting services on the one hand and the legal aspects of accounting on the other. For this purpose, primary data collected through a survey of 140 managers of small and medium-sized enterprises in the Republic of Croatia were used. By applying univariate (frequency and arithmetic mean) and bivariate (ANOVA test) statistics, statistically significant differences in the degree of application of outsourcing of accounting services in relation to the perception and attitude towards legal aspects of accounting regulations were analyzed and found, and it is theoretically possible to find correlations with the decision to outsource accounting services. The research confirms that outsourcing is a good and effective mediation tool for the companies that resist to the legal requirements, do not have sufficient knowledge about them or outsource a large volume of accounting services and activities whose performance is highly regulated. Despite the limitations of the sample and research methods, this study fills a gap in the literature, provides new insights into the topic under study and contributes to a better understanding of the perceptions and attitudes of managers of small and medium-sized enterprises towards the legal framework of accounting, which has not been investigated as one of the possible reasons for outsourcing accounting services in the Republic of Croatia.
Ključne riječi
outsourcing; small and medium-sized enterprises (SMEs); accounting; legislation; laws and regulations.
Hrčak ID:
330493
URI
Datum izdavanja:
30.4.2025.
Posjeta: 493 *