Businesses hire employees or outsource for only one reason; they have a problem. The help is needed to solve that problem. A good hire is someone that can continue to solve the problems of the business. If the problem is the phone is ringing and not getting answered then a receptionist will be the job open. At this level the problem is well defined and the solution straight forward. But as you move up the company the problems get harder to define and the solutions must be designed from scratch.

There is no difference with accountants. If all you are doing is providing monthly financial reports then that is not solving problems. An accountant is a valuable member of the financial team for the business. They should be identifying ways to increase revenue, decrease costs, and improve security.

Kim Nilsen has it correct when she writes about accountants growing into the role of strategic partner. Whether the accountant is an employee or outsourced the needs are the same. Many accounting functions that were once do by a person have been moved to accounting applications. What can't be moved over is the knowledge, insight, and advice that an accountant can yield.