Wpływ cyfryzacji na usprawnienie procesów biznesowych w firmach księgowych. Przypadek z Chorwacji
The impact of digitalization on enhancing business processes in accounting firms. The case of Croatia

Summary/Abstract: Purpose: The push to digitalize accounting firms is driven partly by legislative require-ments, which mandate the submission of financial and other reports using digital certificates and signatures as stipulated by laws and regulations. Additionally, accounting firms are proactively adopting various technological solutions to optimize their business processes, reduce costs, and expand the range of services they offer to clients. This research aims to determine the extent to which accounting firms are digitizing their business processes and whether they recognize the benefits of this digitalization. Methodology/approach: Data on the digitalization of accounting firm operations was collected through an online questionnaire. Multiple regression analysis with IBM SPSS v27 software were used to test the correlation of variables. The methodology also incorporated Wilcoxon signedrank test and descriptive statistics. Findings: The research indicates a correlation between digitalization and improved business processes in accounting firms. Despite efforts to fully digitize their operations, accounting firms are still more focused on digitizing the services they provide to their clients rather than their own internal business processes. Research limitations/implications: The subjectivity inherent in questionnaires can pose a limitation to this research, as responses may be influenced by the respondents' personal perceptions and biases. To address this, we carefully designed the questionnaire to reduce ambiguity and ensure clarity. Originality/value: The results indicate a continuous process of implementing technological innovations in the accounting industry. The research emphasizes the need for legislative involvement in simplifying digital transformation and integrating legislative databases.

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