Leszek Borowiec

Papers

Total Citations

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About

Leszek Borowiec is a leading voice in the digital transformation of accounting, specializing in the automation and robotization of financial processes. His work critically examines the intersection of emerging technologies—particularly Robotic Process Automation (RPA)—with traditional accounting workflows, offering a pragmatic lens on both the operational and financial implications of these shifts. His most cited study, "The cost-benefit of robotizing selected accounting processes" (2022), provides a rigorous analysis of the financial trade-offs involved in implementing automation, blending literature review with practical case studies to guide organizations through the transition. This work has garnered 8 citations, establishing a foundational reference for researchers and practitioners exploring the economic viability of accounting robotics. Borowiec’s contributions are notable for bridging theoretical frameworks with actionable insights, helping to demystify the cost structures and efficiency gains of robotization. His research is particularly valuable for students and professionals navigating the evolving landscape of digital accounting, offering a clear-eyed assessment of where automation delivers value and where human oversight remains indispensable.