A STATISTICAL STUDY ON THE ROLE OF OUTSOURCING ROMANIAN ACCOUNTING SERVICES IN THE CONTEXT OF THE PANDEMIC CRISIS.

The organization and management of the financial accounting function can be done within the economic entity, either through a separate department or through outsourcing, by entrusting, based on a service contract, to professionals. In this context, we were faced with a double scientific challenge. On the one hand, we considered it appropriate to carry out a quantitative study on the perception of managers of economic entities on the importance of outsourcing accounting for business continuity and achieving expected performance, given that the negative effects of crises strongly influence the business environment, in general, and, in particular, the economic crisis caused by the SARS-CoV-2 virus. During the research, the second objective of our scientific approach was outlined, namely to highlight the existence or not of a relationship of dependence between the typologies of the respondents of the questionnaire and their perception of the importance and favorable effects of outsourcing accounting services, using the Chi-squared test, to determine the existence of a statistically significant difference between the expected frequencies and the observed frequencies for one or more variables. [ABSTRACT FROM AUTHOR]