The article describes the essence of term “outsourcing” in economy, its importance, procedures for conducting accounting outsourcing services, which are considered to be one types outsourcing, theoretical-methodological and legal aspects as well revealing their special features, thereby highlighting research results on improving this type service.

up to three decades ago, economic statistics could systematically meet the statistical needs and economic views quantitative analyses requirements (known as growth – centered views) in the framework of national accounts and input-output tables. however, owing to the insensitivity of these views to simultaneous survey of socio-economic issues, no attention has been paid to systematizing social s...

the development of the cyprus stock exchange together with the increasing trend of investors’ presence in financing activities has led to the importance of this market. in such circumstances, the first step towards a sustainable development of the exchange is to support the investors. risk of bankruptcy for the investee is a major challenge that an inexperienced stock investor encounters. in th...

Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...

American Accounting Association (AAA). The association provides many resources for accounting educators. Publications include a quarterly electronic journal, Issues in Accounting Education [1], and a quarterly archived newsletter, Accounting Education News [2]. A Faculty Development section http://aaahq.org/facdev.cfm [3] links to resources in teaching, research/scholarship, practice, and servi...

Background: The development of the insurance industry and the accounting system are two important pillars of economic development of any country and the ethical responsibility of auditors requires them to reduce the risk of their activities. The present study has developed a hierarchical analysis of the components affecting the professional liability insurance of auditors in order to develop th...