Funkcja informacyjna rachunkowości w outsourcingu usług finansowo-księgowych
The Informative Function of Accounting in Outsourcing of the Financial and Accounting Services

Summary/Abstract: The second half of the 20th century was marked by economic globalization, development of capital and money markets, as well as by development of the solutions for regulating these phenomena. These chang-es have contributed to a different perception and application of the informative function in accounting. In the literature on the subject, many classifications of accounting functions can be found, however, all the authors stress the fact that their basic function is to provide reliable information about an organization’s financial and asset situation. The informative function of accounting has undergone a change, along with the change of ac-counting techniques and forms as well as with the development of outsourcing of financial and accounting services. Purpose – the aim of the article is to present the informative function of the accounting in outsourc-ing of financial and book keeping services. Additionally the article describes the evolution of this function in following stages of outsourcing. Design/Methodology/Approach – in order to realize the goal of the study, au-thor made a literature review. Then, synthesis method was used to determine the conclusions of the analysis. Originality/Value – this article, after a brief characteristic of outsourcing as a form of developing new business services, indicates that depending on the development stage of outsourcing of financial and accounting services, the accounting’s informative function changes.

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