Analýza digitalizace účetnictví v České republice

Abstract

This bachelor’s thesis focuses on the digitalization of accounting in the Czech Republic. Its aim is to analyze the current level of digitalization in practice, evaluate its benefits and risks, and propose recommendations for its effective implementation. The thesis is divided into a theoretical and a practical part. The theoretical section explains key concepts, describes the historical development of accounting methods, the role of information technologies, and the relevant legal framework. The practical part includes quantitative research in the form of a questionnaire survey among accounting professionals. The results provide insight into current software usage, user attitudes, and perceived advantages and disadvantages of digitalization. The second part focuses on selecting suitable accounting software for a specific company. Using Fuller’s method, three software solutions are compared based on criteria such as security, cost, and user-friendliness. The findings confirm the growing importance of digitalization and its positive impact on business process efficiency. The recommendations are based on a combination of theoretical knowledge, research data, and a case study.