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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">managementscience</journal-id><journal-title-group><journal-title xml:lang="ru">Управленческие науки / Management Sciences</journal-title><trans-title-group xml:lang="en"><trans-title>Management Sciences</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2304-022X</issn><issn pub-type="epub">2618-9941</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2304-022X-2026-16-2-188-198</article-id><article-id custom-type="elpub" pub-id-type="custom">managementscience-874</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕОРИЯ И ПРАКТИКА УПРАВЛЕНИЯ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>THEORY AND PRACTICE OF MANAGEMENT</subject></subj-group></article-categories><title-group><article-title>Управленческий парадокс цифрового аутсорсинга: опыт компаний стран Центральной и Восточной Европы</article-title><trans-title-group xml:lang="en"><trans-title>The Management Paradox of Digital Outsourcing: The Experience of Companies in Central and Eastern Europe</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0009-0001-3848-1271</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Бушина</surname><given-names>Ф.</given-names></name><name name-style="western" xml:lang="en"><surname>Bušina</surname><given-names>F.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Филип Бушина – кандидат экономических наук, доктор философии (PhD), советник директора по развитию бизнеса</p><p>Прага;</p><p>Москва</p></bio><bio xml:lang="en"><p>Filip Bušina – Cand. Sci. (Econ.), PhD (Philosophy); Advisor tо the Director for Business Development in Central and Eastern Europe</p><p>Prague:</p><p>Moscow</p></bio><email xlink:type="simple">filip.busina@elanor.cz</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Elanor ICT / Регион Центральной и Восточной Европы; МГИМО МИД России</institution><country>Чехия</country></aff><aff xml:lang="en"><institution>Elanor ICT / Central and Eastern Europe Region; MGIMO University</institution><country>Czech Republic</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2026</year></pub-date><pub-date pub-type="epub"><day>25</day><month>06</month><year>2026</year></pub-date><volume>16</volume><issue>2</issue><fpage>188</fpage><lpage>198</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Бушина Ф., 2026</copyright-statement><copyright-year>2026</copyright-year><copyright-holder xml:lang="ru">Бушина Ф.</copyright-holder><copyright-holder xml:lang="en">Bušina F.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://managementscience.fa.ru/jour/article/view/874">https://managementscience.fa.ru/jour/article/view/874</self-uri><abstract><p>Целью настоящего исследования является анализ инструмента управления человеческими ресурсами (HR) и элемента архитектуры управленческого контроллинга в организациях стран Центральной и Восточной Европы (ЦВЕ) – цифрового аутсорсинга. Актуальность работы заключается в определении его прикладного управленческого контекста, включающего принятие решений, распределение ответственности, механизмы контроля и формирование доверия в отношениях «компания-заказчик – провайдер цифровых услуг». На основе анализа практик цифрового HR-аутсорсинга, в числе которых – расчет заработной платы, электронный кадровый документооборот и использование интеллектуальных HR-платформ, показано, что цифровизация внешнего хода процессов сопровождается изменением логики управленческого контроля. Это выражается в смещении последнего от операционного мониторинга к рискориентированным и предиктивным моделям. В ходе работы выявлен управленческий парадокс цифрового аутсорсинга, заключающийся в том, что передача операционного исполнения функций внешнему провайдеру не приводит к снижению управленческой ответственности компании-заказчика, а, напротив, усиливает требования к управляемости, интерпретации данных и институционализированному контролю принимаемых решений. Автором статьи показано, что в странах Центральной и Восточной Европы эффективность цифрового аутсорсинга определяется не уровнем технологической автоматизации HR-процессов, а качеством архитектуры корпоративного управления и развитием системы управленческого контроллинга. Полученные результаты имеют практическую значимость для организаций, реализующих цифровой аутсорсинг HR-функций в институционально неоднородной среде стран ЦВЕ.</p></abstract><trans-abstract xml:lang="en"><p>The purpose of this study is to analyze a human resource management (HR) tool and an element of managerial controlling architecture in organizations in Central and Eastern European (CEE) countries – digital outsourcing. The relevance of the research lies in defining its applied management context, including decision-making, responsibility allocation, control mechanisms, and building trust in the «company-customer – digital service provider» relationship. Based on the analysis of digital HR outsourcing practices, including payroll, HR electronic document management and the use of intelligent HR platforms, it is shown that the digitalization of the external course of processes is accompanied by a change in the logic of management control. This is reflected in the shift of the latter from operational monitoring to risk-oriented and predictive models. In the course of the study, the management paradox of digital outsourcing was revealed, which consists in the fact that the transfer of operational functions to an external provider does not lead to a decrease in the managerial responsibility of the customer company, but, on the contrary, increases the requirements for manageability, data interpretation and institutionalized control of decisions. The author of the article shows that in the CEE countries the effectiveness of digital outsourcing is determined not by the level of technological automation of HR processes, but by the quality of the corporate governance architecture and the development of a management controlling system. The results obtained are of practical importance for organizations implementing digital outsourcing of HR functions in the institutionally heterogeneous environment of the CEE countries.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>цифровой аутсорсинг</kwd><kwd>управленческий парадокс</kwd><kwd>управленческая ответственность</kwd><kwd>управленческий контроллинг</kwd><kwd>экономика доверия</kwd></kwd-group><kwd-group xml:lang="en"><kwd>digital outsourcing</kwd><kwd>management paradox</kwd><kwd>managerial responsibility</kwd><kwd>managerial controlling</kwd><kwd>economics of trust</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Murphy L. The influence of IT outsourcing on organisational success and innovation. Future Business Journal. 2024;10(1):84. DOI: 10.1186/s43093-024-00372-y.</mixed-citation><mixed-citation xml:lang="en">Murphy L. 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