The benefits of implementing Robotic Process Automation in Accounting

摘要

Purpose: The purpose of the paper is to identify and evaluate the main benefits associated with implementing process automation in accountingMethodology/approach: The empirical part of the article includes the results of quantitative research, which was conducted using the survey method, employing purposive sampling of respondents. The study was conducted in the first quarter of 2024 on a sample of 109 enterprises based on a research questionnaire. Descriptive statistics measures were utilized in data analysis, taking into account the nature of the questions and scales included in the research tool.Findings: The research demonstrates the following key benefits of implementing ac-counting process automation in the surveyed enterprises: process transparency, risk minimization, increased enterprise productivity, and improved employee satisfaction.Research limitations/implications: The empirical research was exploratory and referred to a limited group of enterprises. However, they can constitute the basis for further research in assessing the use of process automation in accounting.Originality/value: The paper discusses the relatively unexplored area of modern accounting and presents empirical research findings on the benefits of implementing process automation in accounting. This study partially fills the research gap and contributes to the discussion on the use of modern technologies in accounting. The paper is one of the first studies to present the results of research conducted among business entities operating in Poland.