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The Models of Organization of Accounting with Use of Crowd Technologies: Features, Advantages, Prospects
Kashperska A. I., Ilchenko M. O.

Kashperska, Anastasiia I., and Ilchenko, Margarita O. (2020) “The Models of Organization of Accounting with Use of Crowd Technologies: Features, Advantages, Prospects.” Business Inform 6:205–212.
https://doi.org/10.32983/2222-4459-2020-6-205-212

Section: Accounting and Auditing

UDC 657.05:004.67

Abstract:
The article is aimed at researching the status of the Ukrainian accounting services market; allocating the features, advantages and disadvantages of the existing models of organization of providing accounting services with use of crowd technologies, as well as exploring the prospects for their introduction into activities of national enterprises. The most common models of providing accounting services with use of crowd technologies are analyzed: outsourcing, cosoursing, offshoring, insourcing, outstaffing. It is determined that accounting models, along with significant advantages, have a number of drawbacks. It is noted that the choice of a certain model, the ability and necessity of its use depends on the volumes and types of activities and is left to the owners of the enterprise, taking into account the advantages and presence of an economic effect. It is defined that Ukrainian market of accounting services is represented by a large number of enterprises and individual entrepreneurs, who are increasing the volume of services sold and are in the greatest demand among businesses and institutions in comparison with the ordinary population and other categories of consumers. It is substantiated that, provided the use of services of outsourcers by business owners, it is advisable to focus on the compliance of those who provide services to certain criteria, the main ones among them: professionalism and competence in the specifics and strategies of the customer’s activity; responsibility for result and quality; privacy; cost of accounting services. It is defined that the use of crowd technologies by enterprises in the organization of the accounting process will contribute to its optimization, obtainment of significant benefits from the use of additional resources, and increase in the ability to adapt them to modern economic realities.

Keywords: crowd technology, outsourcing, cosoursing, offshoring, insourcing, outstaffing, accounting management models, accounting services.

Fig.: 5. Bibl.: 11.

Kashperska Anastasiia I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Audit and Taxation, State Biotechnological University (44 Alchevskykh Str., Kharkiv, 61002, Ukraine)
Email: [email protected]
Ilchenko Margarita O. – Assistant, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

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“Obsiah realizovanykh posluh za vydamy ekonomichnoi diialnosti po Kharkivskii oblasti“ [Volume of Sold Services by Types of Economic Activity in Kharkiv Region]. Holovne upravlinnia statystyky u Kharkivskii oblasti. http://kh.ukrstat.gov.ua/informatsiine-suspilstvo-stat/3379-obsyag-realizovanikh-poslug-za-vidami-ekonomichnoji-diyalnosti-po-kharkivskij-oblasti
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