<style type="text/css">
p { margin: 0; }	
</style>

<center>REFERENCES</center>

<p>[1] Azarenkov, G.F. (2011). Analysis of outsourcing implementation opportunities in health care institutions. Scientific works of the Kirovohrad National Technical University. Economic Sciences, 19, 257–261. http://dspace.kntu.kr.ua/jspui/handle/123456789/182 (in Ukr.) </p>
<p>[2] Gnatiuk, T.M., Shkromyda, V.V., Shkromyda, N.Ya., & Vasyliuk, M.M. (2021). Accounting education in Ukraine: trends and prospects. Actual problems of regional economic development, 17(1), 246–256. https://doi.org/10.15330/apred.1.17.246-256 (in Ukr.) </p>
<p>[3] Harasymchuk, Yu.O. (2013). Historical development of outsourcing, advantages and opportunities, risks of outsourcing. Collection of scientific papers of the State Economic and Technological University of Transport. Series: Economics and Management, 23-24, 284–291 (in Ukr.) </p>
<p>[4] Hrabchuk, I.L., & Lyakhovich, G.I. (2017). Accounting software: problems of selection and use during outsourcing. Problems of theory and methodology of accounting, control and analysis, 3(38), 32–36. https://doi.org/10.26642/pbo-2017-3(38)-32-36 (in Ukr.) </p>
<p>[5] Ivankov, V.M. (2012). Organization of accounting outsourcing and its evaluation in audit. Scientific works of the Kirovohrad National Technical University. Economic Sciences, 22(2), 231–237. http://dspace.kntu.kr.ua/jspui/handle/123456789/1281 (in Ukr.) </p>
<p>[6] Kesarchuk, G.S. (2014). Accounting outsourcing: concepts, types, advantages and disadvantages. Scientific Bulletin of Uzhhorod University. Series: Economics, 1(42), 201–204. https://cutt.ly/uNjuI4M (in Ukr.) </p>
<p>[7] Pylypenko, O.I. (2019). Outsourcing of accounting services: consideration of contractual aspects. Scientific Bulletin of the National Academy of Statistics, Accounting and Auditing, 3, 30–39. https://doi.org/10.31767/nasoa.3.2019.03 (in Ukr.) </p>
<p>[8] Semanyuk, V.Z. (2015). Theoretical rationale for outsourcing accounting function at the enterprise. Global and National Problems of Economics, 6, 871–876. https://cutt.ly/uNjuJCh (in Ukr.) </p>
<p>[9] Skakun, L.S. (2011). Signing accounting reports in outsourcing conditions: problems of management practice. Problems of theory and methodology of accounting, control and analysis, 1(19), 320–327. https://doi.org/10.26642/pbo-2011-1(19)-320-327 (in Ukr.) </p>
<p>[10]	State Statistics Service of Ukraine. (2022). https://ukrstat.gov.ua/ </p>
<p>[11]	The Law of Ukraine. (1999). On Accounting and Financial Reporting in Ukraine. Zakon Rada. https://zakon.rada.gov.ua/laws/show/996-14#Text </p>