Inteligentna automatyzacja procesów finansowo-księgowych w centrach outsourcingu procesów biznesowych w Polsce
Intelligent automation of financial and accounting processes in business process outsourcing centers in Poland

Summary/Abstract: Purpose: The aim of the article is to assess the degree of intelligent automation of financial and accounting processes in services centres that operate in the business process outsourcing (BPO) market in Poland and to identify future trends and prospects. Methodology/approach: The main research data comprise various reports on the modern business services sector in Poland for 2017–2023. The methods used in the research include a literature review, case study analysis, and deductive reasoning. Findings: The research results have shown that the financial and accounting process outsourcing market in Poland is changing. There has been a gradual advancement of services provided by BPO, shared services centres (SSC) and global business services (GBS) centres. An undoubted driver of the change is technology, which brings transformative potential. This technology is changing the nature of work – from repetitive work to work that requires in-depth analysis and complex problem-solving. There is an increasing tendency to implement intelligent process automation (IPA), which includes, among other things, robotic process automation (RPA) solutions using artificial intelligence (AI), in service centres. The increasing automation of repetitive financial and accounting processes is driven by the need to optimize costs, increase the speed of service and improve the quality of services provided by outsourcing centres. Research limitations/implications: The conclusions presented in the article are important for the development and improvement of financial and accounting processes. They are of cognitive value and can be analyzed by decision-makers at various management levels in service centres in Poland and worldwide. Originality/value: The article narrows the research gap in the field of intelligent automation of financial and accounting processes. The research is part of the trend to continuously improve business processes. The conclusions can be a starting point for future research conducted from a macroeconomic perspective, with a particular focus on qualitative research.

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