1*Veronika ŠANDEROVÁ, 2Jan VOKOUN, and 3Nikola SVOBODOVÁ
Abstract: The rapid development of the implementation of digitization and automation of processes in both government organizations and private companies brings new knowledge about their applicability in this sector. This article analyzes the impact of digitalization and automation on accounting practice in the Czech Republic, focusing on key technology trends and their impact on professional requirements. The research was conducted through a questionnaire among accounting professionals in the Czech Republic, which analyzed their attitudes towards digitalization and the degree of use of digital tools. Statistical methods identified relationships between variables, while content analysis provided deeper insights into respondents’ experiences. The results show that digitalization is perceived positively, especially in terms of efficiency and accuracy of accounting operations; However, its implementation requires the development of analytical and technical skills. At the same time, fears of job losses have been identified. The research provides a comprehensive overview of the digitization of accounting and offers recommendations on how to adapt to technological changes.
Keywords: Digitization; Automation; Accounting; Technological innovations; Robotic process.
JEL codes: M41; O33, M15
Received: 21 Dec 2025; Accepted: 15 Jun 2026; Published: 30 Jun 2026.
How to Cite This Article: Šanderová, V., Vokoun, J. & Svobodová, N. (2026). The impact of digitization and automation on accounting practices and the accounting profession in the Czech Republic. Littera Scripta, 19(1), 36-54. https://doi.org/10.36708/LS.2026.I01.003