Využití automatizace v účetnictví

This master thesis deals with the issue of automation in accounting. The aim is to evaluate and compare selected accounting systems from the point of view of automation. The first chapter characterizes the process of automation itself, including the definition of basic terms. Subsequently, tools and methods of automation, which can be used in accounting, are described. These represent a part of the areas which are compared among selected accounting programs. The tools include electronic data interchange, electronic identification, artificial intelligence, machine learning, robotic process automation and data mining. The chapter also deals with the implementation of automation, digitization of accounting, requirements for the information system, suitable automation solution selection, security, and the use of blockchain technology. The second chapter deals with the current Czech legislation. Specifically, this chapter focuses on legislation related to the use of electronic documents and electronic identification, corrections of accounting records, the burden of proof, delivery of electronic documents and legal archiving deadlines. The third chapter contains an evaluation and a comparison of the selected accounting software from the point of view of automation. This part logically follows up with the previous two chapters and evaluates and compares tools or methods of automation and other described issues between chosen accounting programs. There is also a methodology for selecting the software to be compared and the methodology for the comparison itself.