Digital transformation in accounting firms in Poland

Abstract

Unlike large organizations, the digital transformation (DT) of the micro-, small- and medium-sized enterprise sector has not been the subject of much academic research. DT and the use of old and new digital technologies in accounting firms that provide accounting services to companies in this sector have not really attracted any scholarly interest. This article contributes to some extent to filling this research gap. In addition to a review of the literature on DT, particularly electronic data interchange (EDI) and robotic process automation (RPA) in SMEs, and the outsourcing of accounting services in the context of DT, selected results from 3 different empirical studies covering these issues that were conducted in Poland are presented and commented on. Two studies used the survey method and the third one – the interview method. The studies showed that: 1) 1 in 3enterprises surveyed that use the services of an accounting firm transmit documents electronically, 2) less than 1 in 10 clients have integrated their IT system with the accounting firm's financial and accounting system and transmit documents via EDI, 3) 1 in 2 accounting firms surveyed use RPA software, 4) 60% of all the documents delivered to the accounting firms surveyed are processed by RPA. The main conclusion of the present study is that the degree of digital transformation of accounting firms in Poland, involving the automation of processes using RPA software, can be described as relatively good, while the use of EDI for the exchange of accounting documents is low.