Porównanie wybranych etapów procesu cyfryzacji rachunkowości w dobie COVID-19
Comparison of selected stages in the digitization of the accounting process in the era of COVID-19

Summary/Abstract: The aim of the article is to compare and characterize selected issues related to the digitizationof accounting processes that chief accountants and other employees of accounting departments ingeneral and accountancy companies face on a daily basis, as an expression of the need to smoothlydefine new phenomena in this area and an attempt to create a partial analysis of the most importantconsequences of the current legal status in Poland in this area. Due to the dynamic changes currentlytaking place in balance sheet law and tax law in Poland, special attention has been paid to thepreparation, submission of e-financial statements and their examination in the era of the COVID-19pandemic. The research hypothesis was verified, which assumed the existence of a cause-and-effectrelationship between the choice of the method of identifying accounting data and the methodologyof their presentation in the financial statements. To achieve this goal, it was necessary to use thefollowing research methods: detailed analysis of the source materials of a balance nature andtaxation as well as deductive and inductive methods.Progressing digitalization has a huge impact on the shape of the accounting system. We havebeen dealing with the digitization of accounting for over two decades, but its significant advantagesbecame especially visible during the COVID-19 pandemic. Today we are dealing with onlineaccounting in the form of e-invoices, e-transfers, e-tax declarations, e-financial reports and otheraccounting documentation in an electronic form. The process of digitizing accounting documentationis an indispensable element of the accounting system, because the creation of information about aneconomic entity is carried out fully using IT systems, often very technologically advanced.Implementing digital solutions in financial reporting is beneficial for the accounting community,entrepreneurs and public administration. This is another step in strengthening the perception ofaccounting as the information language of company management, thanks to universal access tofree information on financial statements in an electronic form. Therefore, ensuring an efficient andtransparent domestic accounting system is crucial from the point of view of economic developmentbased on innovations, which are largely financed by this system.

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