Accounting without Accountants

My research project in the winter semester 2014/15 has been completed.


The German Tax Consultancy Act (StBerG) has created the tax advisor privilege in the adoption of the accounting records, the exception of a few in § 6 regulated exceptions reserves the outsourcing of this area by its tax consultants, they need to charge their services according to the Tax Consultants' Fees Regulation and they also want.


The workload of the data acquisition can now be largely automated, which no longer justifies the level of charges. Given these recent technological developments, soon providers based abroad might make good offers to the companies who are interested in accounting services. The customer would only introduce a document management system, scan their documents and save them in a cloud - or send it by mail to the service provider. This could, for example, a consultant in Mallorca outside the scope of StBerG unregulated adopt measures, and given the many cheap flights, the adequacy of professionally led visit from the consultant - a private benefit might presumed but probably will not proven - will probably not be challenged in another EU country.


On the way described in Chapter 3 and the corresponding experiments 6,642 records were collected. The time required for the reading of these records plus accounting machine test and transfer into cost accounting was 6 minutes. Be one record per minute assumed dignity than average performance with a manual input so it would take 110.7 hours or 4.6125 days - the creation of master data (machine about 2 minutes) was not taken into account. In this case, 99.91% of the workload would be saved. If one were to assess the time needed for a book instead of a minute with 15 seconds, the savings would be "only" 99.64%. If it is assumed that a doubling of the records would extend the processing one minute, the savings would in otherwise identical assumptions between 99.79% and 99.95%.


The establishment of accounting in a client directory can be done by a consultant in a report as a proposal, which may be accompanied with sample files to a CD. Thereafter, a small business would capture his receipts, invoices and bank statements with the spreadsheet and sends the file(s) to an entrepreneur active due to § 6 Nr. 3 StBerG to by e-mail. After all bookkeeeping reduce - to the extent it relates to the preparation of financial statements and the filing of tax returns or declarations, on a purely mechanical activities. For this reason this work can be offered according to § 6 No 3 StBerG by entrepreneurs have no qualifications. The responsibility for the accuracy of data entry would be the contracting company.


The 4th chapter based on the simulation of the data transmission organized in Chapter 3 opens up new ways in which small businesses can outsource their accounting in a cost-saving way. For them alone, the cost of the software of around 3,000 € would not be worthwhile. But if a businessman active according to § 6 Nr. 3 StBerG would care for 100 clients, the cost of 30 € per client would be appropriate. In addition to a computer and an internet connection no other costs would be incurred. For a fee of perhaps € 50 per month € 5,000 would be incurred on sales at less than 100 € to administrative expenses. Per Internet services could be offered in the whole of Germany; possibly also from abroad. The provider of the service could therefore deny so his livelihood and had to develop new deals evaluations for clients and the capacity.


The recognizable perspective that small business owners use the services of tax consultants by a service in accordance with § 6 Nr. 3 StBerG and / or foreign suppliers can replace can be met with a concept for a quality service, which at the client by a strengthening of managerial accounting the company management supports. (earn money instead save taxes!) Here the presence of a consultant on-site would be a locational advantage. It would be conceivable to organize a franchise system in the legal form of a joint stock company, with consultants, experts and software vendors would bear the plc jointly. At the end of chapter 5 some ideas on this item were developed.