Impacto de la covid en la externalización financiera en Españautilización de modelos alternativos

  1. Morcillo García, Jesús 1
  2. Raquel Galindo Dorado 2
  3. Gustavo Porporato Daher 2
  1. 1 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

  2. 2 UAM
Journal:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Year of publication: 2022

Issue: 469

Pages: 169-190

Type: Article

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More publications in: Revista de Contabilidad y Tributación. CEF

Abstract

Companies are facing increasingly competitive market pressure and unforeseen situations, in which business profits are impacted. As a response to this situation, multiple companies have begun to review the structure of their general operating costs, especially those related with the administrative and financial costs in order to be able to find possible models that contribute to their reduction, once the quality of the service improves. Out of this need, outsourcing models arose, mainly in support or transactional areas that have a lesser impact on the relationship with customers, such as finance, human resources, purchasing and information systems. Recently, companies have had to adapt again to a changing situation, as a consequence of a global health emergency, which had an impact on the models used by companies in outsourcing. Considering the recent global pandemic situation, no publications have been found that analyse the impact on financial outsourcing processes, therefore, there is an opportunity to make a relevant scientific contribution to the literature. This study tries to delve into the outsourcing models generally used, such as Covid has impacted on the management of existing models in companies, creating opportunities for alternative models and adaptations of the same used.

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