Purpose: The article discusses the concept of Robotic Process Automation (RPA) and examines the level of its application in the area of financial accounting in Polish compa-nies.
Methodology/approach: The article uses quantitative research in the form of a ques-tionnaire, which was conducted based on a purposeful sampling of respondents. Taking into account the nature of the questions and scales included in the research tool, de-scriptive statistics measures were used in the data analysis in the study.
Findings: The research showed that among entities that use RPA in Poland, robotiza-tion is mainly used in the area of financial accounting. Further analysis indicated that robots are implemented mainly either in processes with a high volume of transactions (like sales or purchases) or in processes determined by internally generated data (month-end closing, financial reporting). It also shows that entities that implemented RPA mainly have a long history of operation and are large corporations employing over 1,000 employees.
Research limitations/implications: The article is a contribution to research on the use of RPA in accounting and it identifies the benefits and threats that result from us-ing RPA.
Practical implications: This article indicates that financial accounting is the area that is most often the subject of robotization among entities that apply RPA in Poland. Addi-tionally, it presents the specific processes within financial accounting in which the ap-plication of robotization is most popular. The results of the research give a clear direc-tion both for the companies that are at the initial stage of implementing RPA and those that are considering expanding its application.
Originality/value: The article covers the current and relatively little-known area of contemporary financial accounting. The literature review, especially the Polish litera-ture, indicates that the area of applying RPA in accounting is a new topic. This study is one of the first to present the results of research conducted among entities operating in Poland.
Streszczenie: Rachunkowość na przestrzeni lat zwiększała zakres pełnionych funkcji. Obecnie wykorzystywany katalog został wzbogacony o funkcję wizerunkotwórczą, zgodnie z którą zadaniem rachunkowości jest między innymi kreowanie wizerunku jednostki wśród różnych grup interesariuszy z zachowaniem zasady wiernego i rzetelnego obrazu. Rozwój rynków kapitałowych doprowadził z kolei do zwiększenia wachlarza instrumentów kapitałowych wykorzystywanych przez jednostki do finansowania swojej działalności. Sposób finansowania majątku istotnie wpływa na postrzeganie jednostki, dlatego też ujęcie kapitału hybrydowego w bilansie w pozycji odrębnej od kapitałów własnych i obcych w znacznym stopniu determinuje jej wizerunek. Celem artykułu jest przybliżenie funkcji realizowanych przez system rachunkowości ze szczególnym uwzględnieniem oddziaływania funkcji wizerunkotwórczej na tle wyodrębnionego kapitału hybrydowego -mezzanine.
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