The Theoretical and Conceptual Foundations of Outsourcing Services in Improving the Accounting System

The article scientifically covers the role, importance, and theoretical and conceptual foundations of outsourcing services in improving the accounting system. The economic content of the concept of outsourcing, its role in optimizing business processes, and its advantages in accounting are analyzed. Based on the definitions of outsourcing by various economists, the author's approach is formulated and the main types of accounting outsourcing services are systematically classified. Also, the specific aspects, advantages, and limitations of using accounting outsourcing in small, medium, and large enterprises are revealed. The practice of using outsourcing services in the Republic of Uzbekistan, the existing regulatory framework, and legal gaps in the field of accounting outsourcing are analyzed. The results of the study justify the need to use outsourcing mechanisms for the effective organization of accounting, cost optimization, and making management decisions.