Robotization of accounting process: evaluation of expediency

Abstract

The capabilities of information technology are expanding rapidly, so is the field of enterprise accounting, which attempts to tan robots into existing accounting systems. Accounting automation is important because there are thousands of transactions every day (banking, receipt of invoices, invoicing, etc.) which must be registered in accounting programs. The purpose of this study is to evaluate the feasibility of robotic accounting for companies and in what areas of accounting robotics is possible. The first part of the article analyzes the advantages and disadvantages of robot integration in accounting, and highlights and discusses the major areas of accounting. The second part of the article is devoted to the research methodology that will be used to conduct research using SAW, EDAS and TOPSIS multi-criteria methods. In the third part of the article is carried out empirical research, which analyzes four accounting criteria and on the basis of them ranked companies according to expediency of accounting