Zastosowanie automatyzacji procesów z wykorzystaniem robotyzacji w rachunkowości finansowej w jednostkach gospodarczych działających w Polsce
The application of Robotic Process Automation in the financial accounting in entities that operate in Poland

Summary/Abstract: 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, robotization 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 literature, 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.

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