Digitalizacija v računovodstvu

Urnaut, Danijela

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Title:	Digitalizacija v računovodstvu
Authors:	ID Urnaut, Danijela (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Urnaut_Danijela_2024.pdf (979,33 KB) MD5: 23F4E79E186B2DA3A752A482CA18399B
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Sledi digitalizacije so vidne na vseh področjih našega življenja npr. v izobraževanju, družbenih omrežjih, najbolj pa se le-ta odraža v organizacijah, saj se morajo v skladu s hitrim spreminjanjem tehnologije nenehno prilagajati, če želijo ohraniti stik s konkurenco. V diplomskem delu je predstavljen vpliv digitalizacije na delo v računovodstvu. Gre za pregledno raziskavo, ki temelji na virih drugih avtorjev. Vse bolj napredujoč tehnološki napredek je pomembno vplival na poklic računovodje. Zahvaljujoč digitalizaciji in avtomatizaciji so sodobni računovodje postali učinkovitejši, natančnejši in temeljiti, s čimer se je spremenila tudi njihova vloga v organizaciji, in sicer dopolnila s funkcijo svetovalca in analitika, kar pa od njih terja nenehno učenje ob obvladovanje digitalnih znanj, saj trendi nenehno naraščajo. Diplomsko delo obravnava vpliv digitalizacije na organizacije, zlasti na računovodstvo, zajema pa tri glavne koncepte: digitizacijo, digitalizacijo in digitalno transformacijo ter raziskuje, kako digitalizacija spreminja delo in vlogo računovodij. Digitalizacija v računovodstvu nedvomno prinaša številne prednosti in izzive, ki lahko izboljšajo natančnost, učinkovitost in preglednost poslovanja. Ključno je, da organizacije skrbno načrtujejo prehod na digitalno računovodstvo, se prilagodijo spremembam in upoštevajo vse prednosti in slabosti, kar pa zahteva stalno izobraževanje zaposlenih in uvajanje novih varnostnih ukrepov. Na ta način lahko digitalizacija postane dragocen del prihodnosti računovodstva, ki bo pripomogel k boljši konkurenčnosti in uspešnosti organizacij. V diplomskem delu smo potrdili hipoteze, da digitalizacija pozitivno vpliva na poslovanje organizacij, poenostavlja računovodske postopke in pospešuje njihovo izvajanje. Kljub pomanjkanju literature v slovenskem jeziku in obsežnosti tematike, smo uspeli poudariti pomen digitalizacije za prihodnost računovodskega poklica, ki bo kombinacija tehnologije, avtomatizacije in človeških spretnosti. Digitalizacija v računovodstvu bistveno spreminja način dela, povečuje učinkovitost in zmanjšuje napake, vendar pa človeka v računovodstvu ne bo moč popolnoma nadomestiti, saj človeška presoja, izkušnje prilagodljivost, kreativnost in interakcija s strankami ostajajo ključnega pomena, ki pa jih računalniška tehnologija trenutno ne more nadomestiti. Digitalizacija v računovodstvu ponuja tudi številne perspektivne smeri tudi za prihodnje raziskovanje. Med ključne gotovo sodijo umetna inteligenca, strojno učenje, računovodstvo v oblaku, big data idr., kajti vse te smeri imajo potencial, da se izboljšajo računovodske storitve in prakse tudi v prihodnosti, hkrati pa prispevajo k boljšemu razumevanju in uporabi digitalnih tehnologij v računovodstvu.
Keywords:	digitalizacija, digitalno računovodstvo, tehnologije v računovodstvu, digitalna zrelost, digitalna transformacija, računovodstvo v prihodnosti.
Place of publishing:	Maribor
Publisher:	D. Urnaut
Year of publishing:	2024
PID:	20.500.12556/DKUM-89534-4e5c030a-48ab-9fde-a5f0-34e12e15d6b5
UDC:	004:657
COBISS.SI-ID:	206517763
Publication date in DKUM:	05.09.2024
Views:	324
Downloads:	218
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	18.07.2024

Secondary language

Language:	English
Title:	Digitalization in accounting
Abstract:	The traces of digitization are visible in all areas of our lives, e.g. in education and social networks, and most of all, it is reflected in organizations, as they must constantly adapt to rapidly changing technology if they want to keep in touch with the competition. The bachelor's degree thesis presents the impact of digitization on work in accounting. Our research is an overview based on the sources of other authors. The ever-increasing technological progress has had a significant impact on the accounting profession. Thanks to digitization and automation, modern accountants have become more efficient, accurate and thorough. Their role has also changed and added to their function the role of a consultant and analyst, which requires them to constantly learn while mastering digital skills, as trends are constantly increasing. The bachelor's degree thesis deals with the impact of digitization on organizations, especially on accounting, covers three main concepts: digitization, digitization and digital transformation, and explores how digitization changes the work and role of accountants. Digitization in accounting undoubtedly brings many advantages and challenges that can improve the accuracy, efficiency and transparency of accountant's activities. It is crucial that organizations carefully plan the transition to digital accounting, adapt to the changes and consider all the pros and cons, which requires continuous employee education and the introduction of new security measures. In this way, digitization can become a valuable part of the future of accounting, which will contribute to better competitiveness and performance of organizations. The bachelor's degree thesis confirmed the hypothesis that digitization positively affects the operations of organizations, simplifies accounting procedures and accelerates their implementation. Despite the lack of literature in the Slovenian language and the vastness of the topic, we managed to emphasize the importance of digitization for the future of the accounting profession, which will be a combination of technology, automation and human skills. Therefore, digitization in accounting significantly changes the way of work, increases efficiency and reduces errors. Still, it will only be possible to partially replace humans in accounting, as human judgement, experience, flexibility, creativity, and customer interaction remain crucial, which computer technology cannot currently replace. Digitization in accounting also offers many perspectives and directions for future research. Artificial intelligence, machine learning, cloud accounting, big data, etc., are certainly among the key ones because all these directions have the potential to improve accounting services and practices in the future as well, and at the same time, contribute to a better understanding and use of digital technologies in accounting.
Keywords:	digitalisation, digital accounting, technologies in accounting, digital maturity, digital transformation, accounting in the future.

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