摘要：The research aims to investigate the career development of accounting specialists working in Business Process Outsourcing (BPO) and Shared Service Center (SSC) organizations.The study focuses on identi-fying the similarities and differences between career development in selected aspects within those two models of accounting outsourcing.The research was conducted using a questionnaire.The data were obtained from Polish accountants working in BPO and SSC in Cracow and analyzed using both descrip-tive and inferential statistics.We find a range of career development opportunities in accounting SSC and BPO centers.Accountants who focus on promotion, training, and international work environment most often choose job offers among BPO centers, although job satisfaction and work perception are compara-ble in SSC and BPO.Accountants with a higher level of job satisfaction and positive work perception in the current accounting service center stay in the BPO/SSC sector for longer periods.
其他摘要：Celem badań prezentowanych w artykule jest analiza kariery specjalistów z rachunkowości zatrudnionych w centrach usługowych typu BPO (Business Process Outsourcing) oraz SSC (Shared Service Centers). Uwaga została skoncentrowana na identyfikacji podobieńst
