Automatyzacja konsolidacji sprawozdań finansowych: przegląd literatury i proponowane kierunki badań
Automation of financial statement consolidation: A literature review and future research directions

Summary/Abstract: Purpose: This article examines the potential for automating financial statement consolidation, focusing on intelligent automation supported by artificial intelligence (AI). Methodology/approach: The study is based on a systematic literature review covering 18 articles identified in the Web of Science, Scopus, EBSCO, and Google Scholar data-bases. Findings: The automation of the financial statement consolidation process remains a relatively underexplored area, and the existing body of literature is preliminary and still evolving. The literature is dominated by conceptual and descriptive studies, while empirical research is scarce and limited in scope. The automation opportunities identified in the literature primarily concern routine and repetitive tasks performed during the consolidation process. None of the studies addresses non-routine transactions and events that require advanced expertise and professional judgment. The key prerequisites for successful automation include high-quality input data, the standardization of accounting policies and practices across the corporate group, system interoperability, the selection of appropriate technological solutions, and the development of relevant employee competencies. The main barriers and challenges include high implementation costs, data protection and cybersecurity issues, as well as legal and regulatory constraints. Research limitations/implications: The literature review was limited to articles in Polish and English available in the selected databases. Books, as well as conference, promotional, and marketing materials were excluded. Originality/value: The article contributes to the literature by systematizing current knowledge on technologies supporting the digital transformation of accounting, identifying a research gap concerning the automation of the financial statement consolidation process, and proposing directions for future research. To the best of the authors' knowledge, this is the first literature review in the Polish academic literature focused specifically on the automation of the financial statement consolidation process.

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