Vliv digitalizace a automatizace na vedení účetnictví a související účetní profesi

The diploma thesis is focused on the influence of digitalisation and automation on accounting and the related accounting profession. The purpose of this thesis is to present development in this area, legal regulation and methods and systems that are used for the digitalisation and automation of accounting. The aim of this thesis was to analyse the current state of digitalisation of accounting in the Czech Republic, and therefore quantitative research was conducted in the practical part, consisting of two surveys designed for internal and external accountants. The practical part also includes qualitative research, consisting of interviews with members of the Department of Financial Accounting and Auditing of the University of Economics in Prague. Digitalisation and automation of accounting will fundamentally change the current form of the accounting profession. Due to digitalisation, routine work will be reduced and accountants will be able to focus more on activities with higher added value. Gradually, the bookkeepers, whose main job agenda is bookkeeping, will be replaced. The accountant will partially become the supervisor, who will be in charge of setting up and supervising the digital processes. Accountants will need to respond to current developments by improving their knowledge and skills in the field of information technology.