ROBOTIZATION OF ACCOUNTING PROCESSES WITHIN THE ENTERPRISE ACCOUNTING SYSTEM

Abstract

The aim of this article is to investigate the impact of robotic process automation (RPA) on accounting practices in enterprises, which is highly relevant in the context of ongoing digital transformation and the increasing integration of digital technologies into business processes. The study employs methods of literature analysis, comparison, induction, and deduction to examine the main trends, criteria, advantages, and limitations of RPA implementation in accounting activities. It has been established that recent developments in robotic automation include integration with machine learning and natural language processing, as well as the deployment of cloud-based RPA solutions, which enable enterprises to achieve higher scalability, flexibility, and ease of integration with existing ERP systems and other accounting software applications. Accounting operations that are repetitive, standardized, structured, and template-based are the most suitable for automation, providing significant potential for efficiency gains. The primary benefits of RPA include increased efficiency and transparency in task execution, higher productivity among accounting personnel, reduced errors and inaccuracies, relative simplicity of implementation and integration with accounting systems, optimized resource use, and maintenance of high compliance levels. At the same time, the study identifies several drawbacks and risks, including functional limitations, uncertainty, the need for additional employee training, gaps in regulatory frameworks, and potential resistance from staff to organizational changes or new technology adoption. The article also emphasizes specific features of RPA compared to traditional automation technologies, such as its high adaptability, easy scalability, capability to operate “on top” of existing software at the user interface level, and compatibility with multiple systems and applications. The research demonstrates that RPA can effectively automate processes, including invoice handling, advance report processing, bank statement reconciliation, report generation, inventory control, and accounts receivable and payable management, which improves accuracy, reduces labor intensity, shortens task completion time, and allows accounting staff to focus on higher-value analytical and decision-making activities, thereby enhancing overall organizational performance and operational efficiency.