Profesionalaus buhalterio vaidmuo apskaitos paslaugų įmonėje
LTStraipsnyje nagrinėjamas profesionalaus buhalterio vaidmuo apskaitos paslaugų įmonėje. Straipsnį sudaro trys dalys. Pirmoje dalyje teoriniu aspektu įvertintos galimybės tapti profesionaliu buhalteriu Lietuvoje. Antroje dalyje nagrinėjami atlikti moksliniai tyrimai bei kita literatūra, kuri atskleidžia profesionalaus buhalterio vaidmens ir apskaitos kokybės ryšį apskaitos paslaugų įmonėje. Trečioje straipsnio dalyje analizuojami atlikto žvalgomojo tyrimo rezultatai –ar egzistuoja ryšys tarp verslo subjektų pasirinktos apskaitos paslaugų įmonės, buhalterio profesionalo ir apskaitos paslaugų kokybės.
ENThe article analyzes the role of the professional accountant in accounting services company. Professional accountant term in Lithuania has been known for a long time, but only since 2016 year this term legalized in the Lithuanian Accounting Law. This paper analyzes how accountant could become professional accountants and how he get in list of professional accountants. In this article talk about accountant’s barriers become professional accountants, because now professional accountants in Lithuania can become only auditors and other persons the appropriate qualifications in other European Union countries. Therefore, many excellent accountants, who have extensive experience in this profession, cannot get in list of professional accountants. Developing accounting services company image, the role of the professional accountants are important. Analyzed other previously research observed, that the professional accountant role is important, but not only one. Business customers often suffer from the accounting service companies provide low quality services, which have to pay extra for the same services. Business customers to choose accounting services company, employing as a professional accountant, suffered less damage. The research results show that for Lithuania's business subject share high-quality accounting services to the professional accountant and selecting accounting services company to give priority to the enterprise, which would include a professional accountant, have professional insurance, and get business consultation and received recommendations. The research results show that professional accountant's role in accounting services company are significant.
