Original scientific paper
(Prior) knowledge of accounting as a comparative advantage when selecting accounting service providers
Blaženka Hadrović Zekić
orcid.org/0000-0001-6016-2990
; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, Croatia
Ivana Dražić Lutilsky
orcid.org/0000-0003-3562-9864
; University of Zagreb, Faculty of Economics & Business, Zagreb, Croatia
Dina Liović
orcid.org/0000-0002-5296-7788
; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, Croatia
Abstract
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.
Keywords
micro and small-sized enterprises (MSE); accounting service providers; outsourcing; Osijek-Baranja County
Hrčak ID:
201990
URI
Publication date:
20.6.2018.
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