Enterprise finance: possible risks of the customer when outsourcing accounting

Authors

M. E. Ordynskaya
Adyghe State University, Russian Federation
R. A. Tkhagapso
Kuban State University, Russian Federation
I. G. Tkharkakhova
Adyghe State University, Russian Federation
D. I. Ponokova
Adyghe State University, Russian Federation

DOI

https://doi.org/10.31429/2224042X_2021_64_54

Abstract

The purpose of the article is to determine the essence, classification, methods of reducing and the degree of influence of accounting risks on the organization when it comes to outsourcing. Based on scientific methods, classification criteria and types of risks for the customer are identified. The causes and consequences of the occurrence of the proposed risks are determined. The practical importance of improving the classification of risks in outsourcing accounting is to assist the parties with contractual relations in developing strategies of economic activity.

Keywords

currency, foreign exchange legislation, residents, non-residents, world trade, liability

Authors Info

M. E. Ordynskaya

Candidate of Economic Sciences (Ph.D.), Associate Professor of Accounting and Finance Department at Adyghe State University

R. A. Tkhagapso

Candidate of Economic Sciences (Ph.D.), Associate Professor of Accounting, Auditing and Automated Data Processing Department at Kuban State University

I. G. Tkharkakhova

Candidate of Economic Sciences (Ph.D.), Associate Professor of Accounting and Finance Department at Adyghe State University

D. I. Ponokova

Candidate of Economic Sciences (Ph.D.), Associate Professor of Accounting and Finance Department at Adyghe State University

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Article Details

Issue

2021 · No. 4 (64)

Section

Economic Security

Publication History

Published 2021-12-07

How to Cite

[1]
Ordynskaya M.E., Tkhagapso R.A., Tkharkakhova I.G., Ponokova D.I. Enterprise finance: possible risks of the customer when outsourcing accounting // Economics: Theory and Practice. 2021. No 4 (64). С. 54–62. DOI: 10.31429/2224042X_2021_64_54

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Copyright (c) 2025 M. E. Ordynskaya, R. A. Tkhagapso, I. G. Tkharkakhova, D. I. Ponokova

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