Abstract:

Changes in the business environment caused by technology development and automation (e.g. Industry 4.0.) cause changes in the area of business process outsourcing (BPO). Organisations providing this kind of services, especially in the financial sphere, have to compete, and one of their forms of distinguishing themselves is the provision of services in the field of management accounting (MA). The article aims to present the essence of the provision of management accounting services in the context of BPO in order to obtain market reputation. The research uses a qualitative case study approach. Data were collected based on interviews, observations and analysing of internal documents of BPO company. The study providesa empirical evidence of outsourced management accounting service performed by BPO company localised in developing country of the Central and East Europe. It presents the role of management accounting for providers.