Influence of Organizational Factors and Forms of Accounting Outsourcing on Enterprise Cybersecurity

Advances in computer communications and shift to a digital economy necessitate the outsourcing of accounting operations, that is delegation of accounting functions to third parties. It is proved that introduction of accounting outsourcing leads to emergence of significant cyber risks to the operation of the economic entity. It is substantiated that when choosing an optimal form of outsourcing, enterprise management should be focused on the organizational features of accounting foremost. The influence of organizational accounting factors on the cybersecurity of the enterprise in the context of outsourcing and its various forms is determined. The methodology for assessing potential cyber risks of accounting outsourcing is developed in terms of delegating accounting functions to a specialized outsourcing firm, an independent accounting expert, an embedded accountant-outstaffer, or a cloud information processing service. The proposals can be used beneficially during the selection of organizational forms of outsourcing in order to ensure enterprise cybersecurity.