Digitalizace účetnictví

The diploma thesis deals with digitization, automation and robotization of accounting and its historical development for a better understanding of its current state. Digitization of accounting is undoubtedly a trend without which the accounting profession cannot continue. Digitization can be approached in several different ways. First of all, it is about move and keeping accounting in the cloud, then using bots, issuing invoices using a mobile application or, for example, mining and automatic accounting of data. This modern approach makes it possible to monetize this data in the next step. Accounting units have the option of using several individual tools to digitize their accounting. They can combine them, or they can use one comprehensive tool, thanks to which they start the circulation of an accounting document, its approval, extraction, accounting and archiving in one step. The goal of this diploma thesis is to analyse, describe, test and then evaluate these possibilities. One of a part of the diploma thesis is also a questionnaire survey to demonstrate how ordinary accountants perceive digitization. The respondents also evaluated the above-mentioned analysed tools, and thus a comparison could be made between the perspective of practice and theory. When digitizing accounting, the fulfilment of legal requirements in this area must not be neglected, and archiving, which also changes its form due to the change in the nature of documents from paper to electronic, must not be neglected either.