Digitalizace účetnictví neziskových organizací: vliv aktuálních trendů, bariéry a přínosy

This bachelor thesis deals with the process of accounting digitalization in non-governmental non-profit organizations operating in the Czech Republic. The primary aim of the thesis is to map the current state of this process, explore its real or expected benefits, and identify the key barriers preventing its widespread implementation, based on quantitative research. The theoretical part defines the specifics of financial management within the non-profit sector and analyzes the benefits, barriers, and the overall process of digital transformation. The practical part is based on data from a questionnaire survey, which reveals that digitalization in the non-profit sector is predominantly at the stage of basic digitization. Statistical testing refuted the main hypothesis that the level of digitalization is dependent on the size of the organization. Respondents consider time savings in routine administration and a reduction in error rates to be the main benefits of digitalization. Conversely, a lack of financial resources and the specific needs of the organizations are perceived as the most significant barriers. The research also revealed a critical underestimation of cybersecurity issues by the management of these organizations. In the conclusion, specific practical recommendations are formulated, including the utilization of expert volunteering and supportive IT platforms.