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Faituša, Ivita; Subačienė, Rasa; Mačerinskienė, Aida
Entrepreneurship and Sustainability Issues, 6/2020, Volume: 7, Issue: 4Journal Article
Accounting provides around 80 % of information of any type and sort of activity of legal entity and significantly influences the decisions of accounting information users. The accountant profession, which had faced many challenges over the past few years, now is proving to be no exception. The article looks at both theory and practice and attempts to determine and understand problematic issues about outsourcing accounting challenges. The purpose of the research is to evaluate outsourcing accounting challenges in Latvia and Lithuania. The research deployed the survey, the inductive and deductive methods, the methods of systematisation, comparison and a summary of information. Research object – companies providing outsourcing accounting services in the Republic of Latvia and the Republic of Lithuania. From the results of the research the authors have come to the following conclusions: the biggest challenges for accounting outsourcing companies of both countries are keeping up with new regulations and standards and technology developments. Both countries have quite a similar view on challenges of accounting outsourcing companies, however, Lithuanian respondents provided opinion on more significant challenges such as attracting new customers, differentiating from competition and experiencing pressure to lower fees, as Latvian respondents – emphasized challenge of keeping up with new regulations and standards.
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