Why I'm Building ESAP

I'm building ESAP to solve a specific problem: Good accounting firms are hitting a wall. Scaling means hiring a local senior accountant at $75k+, but those candidates are hard to find. Generic offshore outsourcing feels risky.

My role is to bridge that gap. I'm not an accountant—I'm the operations partner on the ground. I use my dual presence in Northwest Indiana and North Macedonia to connect firms with proven talent that costs 60% less, backed by US legal protections.

An office space viewed from the outside at night, featuring several desks, office chairs, and shelves filled with books and files. There are posters and photographs on the walls, and a person is seen working at a desk with a computer and lamp lit.
An office space viewed from the outside at night, featuring several desks, office chairs, and shelves filled with books and files. There are posters and photographs on the walls, and a person is seen working at a desk with a computer and lamp lit.

My Approach

Firms shouldn't have to choose between profitability and quality.

My role would be to handle the operational headache—coordination, local management, and legal compliance—so the firm can focus on client strategy.

Why the Model Could Work

The math is simple, but execution is hard. A skilled professional in the USA costs $75,000+. A similarly skilled professional in Skopje costs a fraction of that.

The challenge isn't the talent; it's the trust. That's where I come in. I'm a US citizen with a physical presence in Indiana—that gives a firm the security of a local partner. I'm based in Skopje—that provides the financial advantage of Macedonia's talent pool.

Josif Makarovski | Founder

I'm a resident of Crown Point, Indiana, with deep roots in North Macedonia.

I bring a unique "boots on the ground" perspective. I understand the fast-paced expectations of American business because I live there. I understand the Macedonian talent landscape because I'm based there.

I'm not looking to be a vendor—I'm looking for a partnership where I act as the operational bridge. When a firm sends work to Macedonia, I ensure it's handled with the professionalism and urgency expected in the States.

Cultural Corner

Espresso & Emails: A Tale of Two Styles

Living between Crown Point and Skopje, I get to see the best of two very different worlds.

In the US: It’s about the Hustle. We are direct, fast, and results-oriented. We value time above almost everything else. If a meeting can be an email, we prefer the email.

In Macedonia: It’s about Connection. Business here happens over coffee, not just conference calls. People value who they work with as much as what they do.

The Mix: I love bringing these two together. I bring the Indiana work ethic to the office operations, but I keep the Macedonian warmth in the team culture. It creates a vibe where deadlines are met, but people actually enjoy working together.