Konsekwencje deregulacji usług finansowo-księgowych w Polsce w opinii przedstawicieli biur rachunkowych
Consequences of deregulation of financial and accounting services in Poland in the opinion of representatives of accounting offices

Summary/Abstract: The article presents the results of the survey, the purpose of which was to determine how the deregulation of bookkeeping services carried out in 2014 affected the operations of accounting offices in Poland. The study presents the scope of changes in legal regulations concerning the analyzed market and affecting the implementation of services before and after deregulation. The results of the research on the level of acceptation for deregulation were presented, and the impact of the introduced changes on the financial and accounting services market was described, taking into account the following comparison criteria: service rates, market competition, quality of services, accounting fees and security of commercial transactions. Most companies negatively assess the appropriateness of introducing deregulation. By far the largest changes after 2014, accounting offices have noticed in terms of: a drop in the level of service prices, increased competition and customer requirements. The least changes were experienced by large accounting offices with long market experience.

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