Rachunkowość wirtualnych robotów
The accounting of virtual robots

Summary/Abstract: Purpose: The aim of the article is to present the principles and methods of measuring the activity of virtual robots. We link the identified metrics to analogies of perceiving a bot as a machine, an automated process, or a digital employee. The latest phenomenon of the anthropomorphization of bots receives special attention. Methodology/approach: We used text analysis of technical and marketing documentation as the research method. We conducted the analysis as a case study using the software of a leading international RPA (Robotic Process Automation) provider. Findings: The results lead to the following conclusions: accounting using bots is multidimensional, embedded in technology, and carried out in real time. The virtual robot accounting solutions avoid the analogy of virtual employees; measurement covers both bots and operators, and the representation of activities is incomplete and distorted. Research limitations/implications: The research was focused on subjective recommendations of the RPA technology provider, taking into account their marketing goals. Originality/value: The research shows that embedded measurement technology automates raw data collection and enables real-time accounting for both bots and their operators. It thus contributes to the development of hybrid accounting. Simultaneously, this technology has a constraining effect, distorting measurement and redefining well-known and well-established effectiveness metrics.

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