This paper describes the concept of a novel research planned to be carried out in Polish accounting firms providing accounting services to micro and small enterprises. The accounting firms consist of around 36,000 active entities providing services to as many as about 2 million entrepreneurs. The principal objective of this research is to determine the extent of robotic process automation in Polish accounting firms, as well as to identify the benefits of and obstacles to its implementation. The research is to be structured into 6 tasks, while the methods to be applied include a literature review, interviews with the owners and accountants working in accounting firms, survey methods/pen-and-paper personal interview and computer-assisted web interview, as well as raw data collection and statistical analysis. The results of a preliminary pilot study in two accounting firms are also presented in the paper.
Keywords: Accounting processes management | Robotic Process Automation | accounting firms