The impact of digitalization on enhancing business processes in accounting firms. The case of Croatia

• Authors: Đurović Marina , Dečman Nikolina

Title variants

PL

Wpływ cyfryzacji na usprawnienie procesów biznesowych w firmach księgowych. Przypadek z Chorwacji

• Languages of publication: EN

Abstracts

EN

Purpose: The push to digitalize accounting firms is driven partly by legislative requirements, which mandate the submission of financial and other reports using digital certificates and signatures as stipulated by laws and regulations. Additionally, accounting firms are proactively adopting various technological solutions to optimize their business processes, reduce costs, and expand the range of services they offer to clients. This research aims to determine the extent to which accounting firms are digitizing their business processes and whether they recognize the benefits of this digitalization. Methodology/approach: Data on the digitalization of accounting firm operations was collected through an online questionnaire. Multiple regression analysis with IBM SPSS v27 software were used to test the correlation of variables. The methodology also incorporated Wilcoxon signed-rank test and descriptive statistics. Findings: The research indicates a correlation between digitalization and improved business processes in accounting firms. Despite efforts to fully digitize their operations, accounting firms are still more focused on digitizing the services they provide to their clients rather than their own internal business processes. Research limitations/implications: The subjectivity inherent in questionnaires can pose a limitation to this research, as responses may be influenced by the respondents' personal perceptions and biases. To address this, we carefully designed the questionnaire to reduce ambiguity and ensure clarity. Originality/value: The results indicate a continuous process of implementing technological innovations in the accounting industry. The research emphasizes the need for legislative involvement in simplifying digital transformation and integrating legislative databases.

PL

Cel: Dążenie do cyfryzacji firm księgowych jest częściowo spowodowane wymogami prawnymi, które nakazują składanie sprawozdań finansowych i innych raportów przy użyciu cyfrowych certyfikatów i podpisów zgodnie z przepisami ustawowymi i wykonawczymi. Ponadto firmy księgowe proaktywnie wdrażają różne rozwiązania technologiczne w celu optymalizacji procesów biznesowych, obniżenia kosztów i rozszerzenia zakresu usług oferowanych klientom. Niniejsze badanie ma na celu określenie, w jakim stopniu firmy księgowe digitalizują swoje procesy biznesowe i czy dostrzegają korzyści płynące z tej cyfryzacji. Metodyka/podejście badawcze: Dane dotyczące cyfryzacji działalności firm księgowych zostały zebrane z wykorzystaniem kwestionariusza online. Do testowania korelacji zmiennych zastosowano analizę regresji wielokrotnej za pomocą oprogramowania IBM SPSS v27. Metodologia obejmowała również test Wilcoxona i statystykę opisową. Wyniki: Przeprowadzone badania wskazują na związek między cyfryzacją a usprawnieniem procesów biznesowych w firmach księgowych. Pomimo wysiłków zmierzających do pełnej cyfryzacji swoich operacji firmy księgowe nadal bardziej koncentrują się na cyfryzacji usług, które świadczą swoim klientom, niż na własnych wewnętrznych procesach biznesowych. Ograniczenia/implikacje badawcze: Subiektywizm nieodłącznie związany z kwestionariuszami może stanowić ograniczenie dla tego badania, ponieważ na odpowiedzi mogą mieć wpływ osobiste spostrzeżenia i uprzedzenia respondentów. Aby temu zaradzić, starannie zaprojektowano kwestionariusz w celu zmniejszenia dwuznaczności i zapewnienia jasności. Oryginalność/wartość: Wyniki badań wskazują na ciągły proces wdrażania innowacji technologicznych w branży księgowej. Badania podkreślają potrzebę zaangażowania ustawodawcy w uproszczenie transformacji cyfrowej i integrację legislacyjnych baz danych.

Keywords

EN

accounting firms; accounting profession; digitalization of business; digitalization of accounting; digital transformation

PL

firmy księgowe; zawód księgowego; cyfryzacja biznesu; cyfryzacja rachunkowości; transformacja cyfrowa

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2025
• Issue: 49(1)
• Pages: 145-162

Contributors

author

Đurović Marina

• assistant director for financial operations, Polyclinic for the Rehabilitation of Listening and Speech SUVAG

author

Dečman Nikolina

• University of Zagreb, Faculty of Economics and Business, Accounting Departmen

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