| المستخلص: |
The main objective of this research is to introduce model for disclosure of risks and contingent liabilities resulting from outsourcing of logistic activities. This objective will be achieved through identifying the nature and types of risk, Those risks that arise from outsourcing of logistic activities include the inefficient management of outsourced operations, asymmetry of information between the company and the contractor, the loss of the ability to innovate the logistics, dependence on the logistics service provider, the difficulty in assessing and controlling the performance of the logistics service provider, and the conflict of culture, In addition to a number of hidden costs; clarifying the impact of outsourcing on increasing the potential risks. The research also rendered a governance mechanism to overcome most of outsourcing risks, in addition to construction a model for disclosure of outsourcing risks this model intended to develop the accounting disclosure about the risks and potential obligations of outsourcing activities in general and the outsourcing of logistics activities in particular, through the development of a proposed form of items to be disclosed, in addition to rendering some quantitative methods that help to control some risks Outsourcing and thus achieving efficient and effective outsourcing. An applied study to measure the level of disclosure of risks and contingent liabilities of outsourcing activities by applying to the logistic activities of industrial companies registered on the Egyptian Stock Exchange and listed in the (EGX100) index during the financial years 2018, 2019, 2020, 2021, in addition to testing the opinions of a sample of specialists (financial management and external auditors) of the sample companies on the proposed accounting model for disclosing the risks and contingent liabilities of outsourcing activities. Finally, the research has found that there is a lack of adequate disclosure of logistics cost data in the accounting reports and financial statements, one of the problems with measuring outsourcing performance is finding what exactly should be measured. The companies usually disclose risks and contingent liabilities when only have the techniques to overcome those risks, also the disclosure of risks and contingent liabilities for outsourcing logistical activities in the Egyptian environment is still below the minimum level, as it is still done on a voluntary basis, in addition to the absence of an accounting standard which regulate the disclosure process.
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