Digital transformation of a Polish accounting firm: tools, impediments, business performance benefits and implications – case study
Beata Kotowska, Marta Sikorska · Procedia Computer Science · 2023
The main purpose of the article is to present, based on a case study, the tools of voluntary digitalization, including the associated benefits and barriers. For this purpose, an analysis of the legal regulations applicable in Poland and a literature review were conducted. This allowed identification of the research gap in empirical studies on voluntary digitalization. Another research method employed involved a case study of a Polish accounting firm. Subsequent research steps taken by the Authors are outlined in the article. The answers to the research questions posed revealed that the entity surveyed utilizes voluntary digitalization tools, identifies a number of benefits thereof, whereas the greatest barrier entails the task of finding competent contractors. The conclusions drawn provide inspiration for in-depth research on digitalization processes.