Attractiveness of virtualization of information flow from the perspective of providers of accounting services in Poland

Michał Baran,

Kinga Bauer

Abstrakt

One of the most popular forms of implementing accounting tasks (especially in the case of SMEs) is to outsource them to specialized external entities. Even though the range of these tasks is clearly defined by law, organizational and technical solutions may vary. One of the more significant trends in this area is progressive virtualization of the information flow which, among other things, allows for improved communication with customers. The article is part of these considerations. It presents the results of questionnaire research whose aim was to determine the attractiveness of virtualization of communication with customers and the need of providers of accounting services to modernize their IT systems. The study was conducted among 114 respondents from southern Poland. The results show that the attractiveness of virtualisation of accounting services is assessed at a relatively high level.

Słowa kluczowe: outsourcing of accounting services, information management, information/IT systems, accounting, bookkeeping, virtualization of accounting services

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