| Abstract [eng] |
Organisations are investing in new digital technologies such as Robotic Process Automation (RPA) as a strategic solution for future competitive advantage. Costly modification of business management systems has enabled the deployment of RPA, that are easily integrated into the business management systems used by organisations. Object of the study - applying robotic process automation to accounting processes. Aim of the study – to empirically test a model for the application of robotic process automation in accounting processes. Objectives of the study: 1) To disclosure the problematic of applying robotic process automation to accounting processes; 2) To propose a conceptual model for the application of robotic process automation in accounting processes; 3) To develop a methodology for an empirical study of a model for the application of robotic process automation in accounting processes; 4) To carry out an empirical study of the proposed model for the application in accounting processes and to provide suggestions for the optimisation of accounting processes; In the first part of the thesis, an analysis of the problematic application of robotic process automation as one of the digital technologies in accounting processes shows that, due to the large data flows and the dynamic nature of the business enviroment, the deployment of RPA is being used more frequently by the accounting sector in order to reduce the unskilled labour. RPA and artificial intelligence come from the same field of automation technology, so their integration eliminates the disadvantages of RPA as a transit technology. In the second part of the thesis, after examining the theoretical aspects of the application of robotic process automation in an accounting information system, it was observed that RPA is defined as short-term solutions that are efficiently implemented in the context of cost, with the immediate result of optimising the processes of an accounting information systems (AIS) and improving its quality, wich is guaranteed by the avoidance of human errors. Although AIS process optimisation evaluation is difficult to measure, organisations use both financial (ROI, FTE) and non-financial indicators (success rates, first pass rates, accuracy, turnaround time). As automation is not intelligent, it requires the control and supervision of a competent worker, modifying the accounting speciality. In order to reduce the need for employee control, RPA systems integrate with artificial intelligence, allowing automation not only of routine tasks, but also of processes that were previously identified as unsuitable for automation. In the third part of the thesis, a model for the application of robotic process automation in accounting processes, an empirical research methodology is developed based on a qualitative research strategy. The case of an IT group of companies is analysed through semi – structured interviews with three different groups of respondents, 16 respondents were interviewed. Based on the developed conceptual model for the application of robotic process automation in accounting processes, the interviews were coded with the MaxQda software in order to structure the practical results and to obtain the necessary information for the analysis of the results, revealing how the RPA in the IT group of companies are deployed and the RPA process is developed in them. In the fourth part of the thesis, the empirical investigation of the proposed empirical model of the application of robotic process automation in accounting processes shows that RPA are not equally widespread in the group of IT companies, where the parent company mainly automates the stable processes of the accounting information system, wich are common in payroll. The parent company has the RPA team, which ensures the implementation of the RPA process, using the automation licenses. Cost influence the choice of licences. To evaluate the optimisation of AIS processes, non – financial indicators are used, monitored by the UiPath management tool (orchestrator), as well as financial indicators, such as the savings in full time employees (FTE) and the return on investment (ROI), which results show the efficiency of the automation of the robotic processes. |
