Automatizácia a digitalizácia účtovníctva v Slovenskej republike – komparatívna analýza
Keywords:
informačné technológie, automatizácia účtovníctva, pandémia COVID-19, digitalizáciaAbstract
The scientific and technical progress associated with the use of information technologies affects all areas of social and economic life, including the automation of business processes. Manually provided transactions in business accounting entities are being gradually replaced by automated systems. The profession of accountant has changed into something like accountant – engineer who should have knowledge and skills not only from accounting area, but also from the technologies. The COVID-19 pandemic has accelerated the automation of business processes, including accounting, because the accountants’ work has shifted into online environment and the communication with clients, or with financial authorities has to adapt to this change. The paper focuses on assessment of the level of automation and digitalization in accounting entities in the Slovak Republic, with the accent on readiness of individual accounting entities to these technological changes. Although it may look like the automation is the concern of only big accounting entities with large number of documents, the results of our research have proved that even small accounting entities do not lag behind in automation. To keep up with the development in information technologies and to take advantage of the opportunities it offers, is one of the many competitive advantages.References
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Zákon č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov
Zákon č. 456/2021 Z. z. z 2. novembra 2021, ktorým sa mení a dopĺňa zákon č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov
