Providing Accounting Services Research Articles

Framework estratégico para sustentação da vantagem competitiva em empresas de serviços contábeis: análise da complementaridade entre as perspectivas de Porter e das capacidades dinâmicas

Este estudo objetiva desenvolver um framework estratégico para sustentação da vantagem competitiva a partir do consenso entre os gestores de empresas de serviços contábeis em relação ao conjunto de elementos da perspectiva teórica de Porter e das Capacidades Dinâmicas (CDs). O estudo é descritivo, de análise quantitativa, com amostra de 38 empresas prestadoras de serviços contábeis, cujas respostas foram obtidas majoritariamente de proprietários, diretores, gerentes, supervisores e coordenadores com poder de tomada de decisão. Os resultados apresentaram consenso entre os profissionais de empresas prestadoras de serviços contábeis perante a complementariedade entre as teorias. Além disto, os resultados apresentam certo nivelamento perante estratégias de diferenciação no mercado do Alto Vale do Itajaí. Com isso, conclui-se que não houve predominância de consenso das práticas internas das organizações sobre nenhum dos dois modelos teóricos analisados neste estudo. Destaca-se a complementariedade entre as teorias, a qual seria estabelecida na visão dos elementos externos e internos para tomada de decisões estratégicas, destarte, desenvolveu-se um modelo de gestão para sustentação da vantagem competitiva fundamentado nas teorias de base do presente estudo.

Classification of accounting outsourcing: compliance with modern development trends

The object of research is accounting outsourcing, the effectiveness of implementation depends on many factors, one of the main processes is properly organized transition to outsourcing. One of the most problematic places is the analysis of all types of accounting outsourcing and accounting of those signs that are suitable for a particular enterprise. In the process of research, the following methods are used: analysis and synthesis, logical generalization, analogies, comparative comparison, graphical method.Based on the results of the analysis of the positions of scientists, it is established that there is no systematicity in the disclosure of classification characteristics, according to which types of accounting outsourcing are delineated in literary sources. Despite the rather high level of research on this issue, there is no clear unity in the allocation of relevant types of accounting outsourcing.The types of accounting outsourcing are systematized and presented in the context of three groups of characteristics:– depending on the provided services;– depending on the subjects of management (types of business entities, tax status and location of business entities);– depending on the requirements for outsourcing organization (time period, cooperation procedure, implementation mechanism, list of works, models for providing accounting services).It is confirmed that the proposed classification largely depends on the specifics of the formation of the relationship between the parties to the contract – the customer and the contractor.The implemented theoretical developments in the field of accounting outsourcing are the basis for describing models of accounting in the conditions of using outsourcing.

Capital humano e sua relação com o desempenho organizacional em empresas prestadoras de serviços contábeis

Na atualidade o valor das empresas não pode ser estimado apenas pelos seus ativos tangíveis. A geração e aquisição de conhecimento são fundamentais para a obtenção de vantagens competitivas, pelo que cresce a importância do capital intelectual da organização. Nesse contexto a pesquisa objetiva analisar se o capital humano (CH) que as empresas prestadoras de serviços contábeis dispõem se relaciona positivamente com seu desempenho organizacional (DO). Metodologicamente, a pesquisa se caracteriza como quantitativa e de natureza aplicada, com os dados empíricos obtidos com questionário numa amostra intencional. Levantaram-se dados de ambos os constructos e dos respondentes e suas empresas. Os métodos estatísticos foram o teste t e a análise de variância para as comparações de médias. Empregou-se também a análise fatorial exploratória e confirmatória e a modelagem em equações estruturais para avaliar a relação conjecturada. Os resultados obtidos mostraram que os respondentes têm percepções estatisticamente iguais para ambos os constructos ao considerar o gênero e o tipo de gestão que a firma possui, mas houve diferenças para a percepção do desempenho segundo seu tamanho. Empresas maiores declaram ter maior desempenho. A hipótese que o CH se relaciona positiva e significativamente com o DO foi confirmada.

The Role of Technological Business Incubators in Supporting and Developing Marketing Capabilities for Entrepreneurship Business and Small Projects in Jordan

This research aimed to identify the role of technological business incubators in supporting and developing marketing capabilities for entrepreneurship business and small projects in Jordan. The research population included all personnel and owners of the small entrepreneurship, either those projects were incubated or not. The sample of the study consisted of (400) respondents. It was concluded that there was a role for the services provided by technological business incubators of, (administrative services, financial services, professional services, follow-up and personal services) in supporting and developing the marketing capabilities in business entrepreneurship and small projects in Jordan. The averages for those services were of a high level of Importance. In light of the findings’ it was recommended to continue to provide accounting services and billing for business entrepreneurship and small businesses, and to emphasized the importance of holding specialized training courses for business entrepreneurship and small projects.

Ferramentas Gerenciais utilizadas pelos Prestadores de Serviços Contábeis nas empresas de Pequeno e Médio Porte da Região Metropolitana de João Pessoa

The Management Accounting has several tools that can provide administrative support to the entities in the decision-making process. Therefore, this study aimed to make a survey on the use of these tools by the companies providing accounting services responsible for accounting of Small and Medium Enterprises located in the metropolitan area of Joao Pessoa. The method used was the bibliographical and descriptive. In order to obtain the information needed to perform the study, semi-structured questionnaire was used, with closed and open questions, applied to the leaders of 31 accounting companies from an universe of 135 registered and active in Paraiba Accounting Regional Council in 2013. The knowledge and application of the management tools by the office was verified - the results indicate that accountants know most of the tools, but they do not apply these tools in their clients in the same proportion. This scenario was partially justified when they answered during the survey that the Implantation Phase is considered the most difficult to apply the tools in their clients. Among the management tools, Cash Flow and the Strategic Planning were the most cited about knowledge and applicability, on the other hand, the PROCEM certificate and Downsizing were the least mentioned.

Disempowerment and empowerment of accounting: an Indigenous accounting context

Purpose The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Design/methodology/approach A total of 31 interviewees participated in this study, which included 18 self-identified Indigenous Australians and 13 non-Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu’s concepts provide the framework for mobilizing and analyzing the findings of this study. Findings The damaging role of accounting in the context of Indigenous peoples has largely stemmed from non-Indigenous peoples providing accounting services for Indigenous peoples. The evidence and analysis provided by this study postulates a constructive way forward of accounting’s role in contributing to the empowerment of Indigenous Australians. Research limitations/implications Limitations include being a non-Indigenous researcher conducting research in an Indigenous context, which may have prevented some interviewees from feeling comfortable to openly share their experiences and insights. Practical implications As this study’s findings have supported the theory that accounting skills can be used in an empowering way when used “by” Indigenous peoples, Indigenous Australians should be actively supported by the accounting bodies to gain the qualifications needed for membership of the accounting profession. Originality/value This study contributes to the expanding accounting literature that locates the role of accounting in the context of Indigenous peoples by proposing accounting as a tool of empowerment.

Risk in providing accounting services in the context of new regulations regarding liability insurance (OC) in Poland

In the present economy, it is essential to access to the correct information coming from the market. The source of such information is financial statements of entities, prepared in accordance with accepted accounting principles and ethical behavior requirements. The rapid evolution of solutions conducive to the fulfillment of these expectations requires professionals involved in accounting to engage in continuous learning in order to maintain the high quality of knowledge and experience. Notwithstanding this, correct implementation of separate processes also requires constant cooperation between the customer and the accounting office. Otherwise, both parties are at risk. A way to reduce this risk is mandatory liability insurance (OC) concluded by the accounting service providers in order to protect themselves from the consequences of error and possible claims arising thereof. The paper presents the key issues related to the practical implementation of services in the field of accounting in the modern economy and presents the risks associated with them in the eyes of customers and accounting offices. Against this background, the merits of securing the parties to the concluded contracts in the form of compulsory third party liability purchased by providers is indicated.

ДОГОВІР ПРО НАДАННЯ ПОСЛУГ З БУХГАЛТЕРСЬКОГО ОБЛІКУ: ПРОБЛЕМИ ФОРМУВАННЯ ЗМІСТУ

Stages of a negotiations process, basic requirements and terms of working out a contact for providing accounting services have been determined.

Trends in Employment at U.S. Multinational Companies: Evidence from Firm-Level Data

Because of their networks of foreign affiliates and their well-established trade channels, U.S. multinational companies (MNCs) would be expected to play a leading role in the offshoring of production of goods and services. As a result, there has been much discussion about the impact of offshoring on employment at U.S. MNCs. In this paper, I use firm-level data from the Bureau of Economic Analysis (BEA) to examine the evidence on the extent of offshoring by U.S. parent companies to their foreign affiliates and then to determine if, and how, offshoring is associated with changes in U.S. parent employment. While no standard definition of offshoring exists, the Government Accountability Office (GAO) recently defined the offshoring of services as generally referring to "an organization's purchases from abroad (imports) of services that it previously produced in-house or purchased from another domestic source."1 This definition could be adapted to apply equally well to goods. Such an expanded definition is applicable to all U.S. firms and is broad enough to encompass several different types of offshoring behavior. For example, it covers the case in which a U.S. parent company begins to purchase an input, either a good or a service, from a foreign affiliate or from an unaffiliated foreign supplier that it previously either produced in-house or purchased from a domestic supplier. It [End Page 135] would also cover the case of a U.S. parent company choosing to transfer to a foreign affiliate the production of a good or service produced domestically and exported to foreign markets. This paper does not attempt to deal with all types of offshoring, but instead focuses on a very specific form of offshoring: the case in which a U.S. MNC chooses to produce a good or service at a foreign affiliate and then to import that good or service back to the U.S. parent company to use in its production or to resell. This setup is a specific form of vertical foreign direct investment (FDI), with production located in other countries to take advantage of differences in relative factor costs or to exploit economies of scale.2 On the opposite end of the spectrum is horizontal FDI, in which MNCs establish foreign affiliates whose production processes replicate those of the parents.3 A single MNC may demonstrate characteristics of both vertical and horizontal FDI. For example, it may expand horizontally by establishing an affiliate in Europe to serve the local market, and also vertically by establishing an affiliate in Mexico to assemble and re-export parts fabricated in the United States or by establishing an affiliate in India to provide accounting services to the U.S. parent. Much of the discussion about offshoring by U.S. MNCs has centered on its impact on employment in the United States. It has been conjectured that as U.S. MNCs offshore there will be a negative impact on employment in the United States, either from production lost in the United States to foreigners or from forgone job creation. This conjecture, however, ignores the potential positive impact that offshoring can have on the MNC as a whole. If offshoring achieves cost savings, then the MNC's total sales may expand, resulting in increased demand for the goods and services still provided by the U.S. parent as well as by its foreign affiliates. In an extreme case, the cost savings from offshoring may enable the MNC to survive. BEA has examined long-term trends in the aggregate data on U.S. MNCs.4 This analysis showed that worldwide operations of U.S. MNCs are concentrated in the United States, that the foreign operations of U.S. MNCs are centered in high-income countries, and that most of the output of foreign affiliates is sold in local or other foreign markets rather than exported to the United States...

Doing the Right Things and Doing Them Right: A Strategic Approach to Marketing the Accounting Firm

ABSTRACT Increasing numbers of CPAs in the marketplace, relaxed advertising and marketing restrictions, and the emergence of non-CPA businesses providing accounting services have created a competitive landscape unknown to previous generations of accountants. In this competitive environment the accounting firm has found it must actively seek new clients to maintain or expand revenues. Many accounting firms have turned to marketing to cope with this situation. However, there appears to be a misconception in the accounting profession that marketing is simply promotion. This article addresses that misconception and presents a framework for developing a strategic marketing plan for the accounting practice.

Implications Of the AWA Decision For External Auditors, Internal Auditors And Management

The decision in AWA Ltd v Daniels has important implications for auditors, directors and other professionals providing accounting services to clients. Previously, where the external auditor had been negligent, Australian courts awarded full damages against the auditor in favour of the plaintiff In AWA, a defence of contributory negligence succeeded and damages were apportioned between the company and the external auditor. Also, the auditor succeeded in a claim for contribution against the chief executive officer. This paper analyses the implications of the AWA decision for internal and external auditors and management. It examines issues related to contributory negligence and contribution. These issues are important in the light of recent discussion about reform of the law concerning “proportional” liability.