Аннотация
The purpose of this study is to understand the effects ofaccounting outsourcing services on transaction costs and operating expenses ofSMEs in Kazakhstan. Semi-structured interviews were used to collect data frompeople who either work for an accounting outsourcing firm or a firm that receivesaccounting outsourcing services. Thematic analysis’ results reveal thataccounting outsourcing services would benefit firms basically in two aspects.They are operational cost savings and digitalization. Besides, risks associatedwith accounting outsourcing services have been revealed such as thedissemination of confidential information. Theoretical and practical implicationsare discussed. Finally, limitations and directions for future research are alsopresented.