The Role of Digitalization in Financial Reporting: A Study of AI and Automation in Accounting Practices

Romaan Ume (2025) The Role of Digitalization in Financial Reporting: A Study of AI and Automation in Accounting Practices. Pénzügyi és Számviteli Kar.

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Absztrakt (kivonat)

This thesis investigates how the integrated use of Artificial Intelligence (AI) and Robotic Process Automation (RPA) transforms financial reporting in mid-sized multinational companies, with a specific focus on efficiency, accuracy, and reporting speed. Grounded in Technology Acceptance Model, Dynamic Capabilities, and Institutional Theory, the study applies a dual case study design combining an insider professional case at Grundfos Hungary with a composite literature-based benchmark case to capture both deep organizational insight and broader industry patterns. Data are collected through professional observation, a structured questionnaire to key automation stakeholders, informal discussions, public company information, and recent academic and industry sources, and are analyzed thematically around efficiency gains, error reduction, implementation challenges, and success factors. The findings show that integrated AI and RPA can free substantial staff hours, shorten month-end closing cycles, and enhance data quality, while also revealing persistent challenges related to data access, legacy ERP systems, skill gaps, and change resistance in resource-constrained finance teams. The research identifies eight critical success factors, including strong CFO-level sponsorship, a centralized Intelligent Automation Centre of Excellence, data-driven process prioritization, phased implementation, and deliberate investment in team capability and psychological safety, which together enable benefits that meet or exceed current industry benchmarks. By addressing the evidence gap for mid-sized multinationals operating across multiple jurisdictions, the thesis contributes both theoretically and practically by demonstrating that sustainable automation outcomes depend not only on advanced technologies, but on aligned organizational structures, governance, and change management practices tailored to this specific context.

Intézmény

Budapesti Gazdasági Egyetem

Kar

Pénzügyi és Számviteli Kar

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Pénzügy és Számvitel

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	accounting, artificial intelligence, automation, automatizáció - automatizálás, digitalization, digitalizálás - digitalizáció, financial accounting, középvállalkozások, mesterséges intelligencia, Mid-Sized Multinational Enterprises, számvitel
SWORD Depositor:	User Archive
Felhasználói azonosító szám (ID):	User Archive
Rekord készítés dátuma:	2026. Júl. 09. 11:09
Utolsó módosítás:	2026. Júl. 09. 11:09

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