Open Access
Table 1.
Accounting robotization background
| Stages of a robotic accounting form | Preconditions for accounting robotization in the current period | Prerequisites for accounting robotization necessary for future formation |
|---|---|---|
| Organizational information | electronic document management, including Client-Bank, Kontur External, SBIS, etc. | a single electronic document flow within the digital economy, a fully secure data transfer system, etc. |
| Robotic data processing | automated accounting information system, Back-office “Button”, etc. | robotic accounting information system |
| Reporting and analytical | automated accounting information system, electronic document management | a single electronic document flow within the digital economy, a robotic accounting information system, internal reporting patterns, easily configurable for the specifics of the organization, etc. |
| Account management | production accounting with elements of management accounting, decision support system | RPA (business process automation technology based on the concept of software robots or artificial intelligence workers), developed account management |
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