This empirical paper examines an impact of materials and services outsourcing on labour costs in two groups: industrial … econometric model showed that Polish industrial and construction, and service enterprises applied both types of outsourcing, but … services outsourcing had more important effect on labour costs than materials outsourcing. However, the depreciation cost …

clients. Some companies embraced outsourcing due to the loss of staff and the need to save money. Several accounting firms … complements the literature related to digitalization in accounting and outsourcing of accounting services due to Covid-19 outbreak …. Digital technologies have opened new avenues for outsourcing of accounting services and helped some companies to overcome …