Outsourcing: condition and perspectives of development of accounting services in Russia

The article discusses the state of the market for outsourcing accounting services in the Russian Federation and its development trends, the forms of interaction between customers and outsourcers in the accounting and financial field. The purpose of the article is to analyze the content and main characteristics of outsourcing accounting services, features and ways of its further development in Russia in modern economic conditions. The study of the authors is based on an analysis of open sources of information: the company’s websites, the Federal State Statistics Service, the Federal Tax Service of Russia, scientific publications. Particular attention is paid to the study of publications of Russian and foreign authors, the assessment of the size, conditions and prospects of development of the market for accounting services in Russia. In particular, the factors that affect the accounting outsourcing industry have been identified. The authors made conclusions about the emergence of new players in the market for accounting outsourcing services, their approaches to the provision of services, identified the main prospects for the development of accounting business through deeper use of modern information and communication technologies and integration