Juniorní účetní pozice pod vlivem IT/AI

This bachelor thesis explores the impact of information technology and artificial intelligence on the traditional perception and nature of the junior accountant position in today's digital world and how it can be effectively used. It responds to stereotypes in accounting and concerns about the replacement of human labour by technology. The thesis uses theoretical insights to define the junior position, challenges and modern trends such as digitization, automation, RPA and AI tools. It includes a practical demonstration of the application of AI tools in a digital accounting firm, covering the process of extracting data from documents using AI and integrating it into accounting software. Findings show that digitization is changing the role of the junior accountant, with automation of routine tasks freeing up time for more complex, high-value activities and client communications. Although AI simplifies processes, it cannot fully replace the human accountant as it lacks a deep understanding of the business context.