“…We believe that such second-generation statistics should be complemented by a price-based measure of offshore, and we propose one simple metric that extends the effective rate of protection on imports to exports. (Mrsik & Kostovski, 2017) they try the study the effect of accounting services from a host country on other companies in different countries by applying to the Republic of Macedonian to provide offshore accounting services while adhering to the McKinsey Institute's standards for evaluating outsourcing locations as a whole. The researchers have observed that there are significant…”