Robotic Process Automation in accounting for public sector entities from the perception of clerks – evolution or revolution?
Zrobotyzowana automatyzacja procesów w księgowości jednostek sektora publicznego w opinii urzędników – ewolucja czy rewolucja?

Summary/Abstract: Purpose: The idea behind Industry 5.0 is that robots and artificial intelligence will make people’s lives easier, both personally and professionally. The aim of this article is to show the usability of robots in public sector accounting from an accountant’s perspective in Poland. Methodology/approach: A survey was used as the research tool to determine the role of robots and automation in the accounting of communities. The Mann-Whitney U test and Spearman’s rank correlation were used as statistical test methods. Findings: The respondents perceive the adoption of robots and automation in accounting as a threat, rather than as an opportunity to make work and personal life easier, in line with Industry 5.0. Research limitation/implications: This paper will be useful to academics and practitioners to allow them to understand the problems associated with introducing and using new technologies in local government. A limitation of the research is that it presents the respondents’ opinions only in the context of the benefits of using robots and automation in accounting processes. Originality/value: The article sheds light on the attitude of clerks toward the possible application of robots in accounting in local government units.

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