Analysis of return on investment in accounting robotization processes

Abstract

The study aims to assess the impact of investment in robotisation processes on profitability. The article analyzes the scientific literature, describes the research methods used, performs regression analysis of panel data (using Excel and its supplement – XLSTAT program) to assess the impact. The research analyzes the assessment of the return on investment in robotization processes of selected companies operating in Lithuania. The study confirms the hypothesis that the return on investment depends on the number of employees performing repetitive tasks and the number of working hours devoted to repetitive tasks. The results of the study allow companies to self-assess the possibility of investing in the robotization of accounting processes and predict the potential return.