摘要:The paper outlines the development of accounting service centers in the world and in Poland.There are explained different types of transactions identified due to the theory of transaction costs.The organizational boundaries of the accounting system are explained.The accounting system is regarded to be a process in cor-porations and it is possible to reduce its costs (as well as of other processes) in the area of transaction costs.The greatest reduction of transaction costs in the process of accounting is achieved due to the use of hybrid transactions in the purchase of accounting services.This type of transactions results in the expansion of organizational boundaries of the accounting system beyond legal and organizational boundaries of the corporation, which means that managing this process also ex-pands beyond its boundaries.
其他摘要:W artykule, po zasygnalizowaniu we wstępie rozwoju centrów usług księgowoxfffe_finansowych na świecie i w Polsce, zostały scharakteryzowane rodzaje transakcji wyróżniane w teorii kosztów transakcyjnych. Następnie, zgodnie z celem artykułu sformułowanym we
关键词:Granice organizacyjne;system rachunkowości;Organizational boundaries;accounting system