| Abstract [eng] |
Accounting’s information constitutes 70-80 % of an organization's economic information. Invoicing, reporting, entering and storing financial information are not only basics of company activities but also reliable information for adopting business decisions, which have an aim to bring effective changes. The main purpose of this thesis is to evaluate financial accounting’s digitization impact to business changes. The master thesis consists of the following parts – literature analysis, questionnaire survey research and statistical analysis of the results obtained during the research, conclusions and recommendations. The literature analysis reviews the impact of digitization of financial accounting on business changes and the benefits of changes, financial accounting principles, the purpose of digitization processes, interactions, challenges, types of changes, grouping, innovative features and importance for changes. Moreover, the factors determining the utilization of the potential of digital accounting are described, business analysis, risks, and talks about the reduced need to hire a person handling accounting, the accountant’s work role and work productivity after digitalization of financial accounting processes. After the literature analysis and the evaluation of the theoretical aspects, a questionnaire survey was conducted in order to answer the task set by the research, which is related to digitized accounting and decision-making, the quality of decisions, business analytics, the accountant’s professional changes affected by digitization. The research was conducted using a questionnaire consisting of 15 questions. 186 respondents answered the questionnaire, which was 93% of required answers. The obtained results of the questionnaire survey were statistically processed by the IBM SPSS Statistics Version 27 program. In order to assess the reliability of the questionnaire, the Cronbach Alpha test was performed (0,830 ir 0,952). In order to check the regression equation, Anova test was performed. The data obtained during the research were described in the conclusions, together with the summarized analysed scientific literature sources and definitions, as well as respective recommendations were provided in respect of the conclusions. |
