The autonomization of accounting processes

Abstract

Purpose: The aim of the article is to conceptualise the autonomization of accounting processes. Based on the discussion of contemporary literature in the field of digital transformation and empirical research, the ubiquitous phenomenon of business process autonomization is characterised and its consequences for accounting practises are indicated.Methodology/approach: The empirical part of the article covers the results of qualitative research on organisational changes resulting from the automation of accounting processes in four entities providing financial and accounting services. A content analysis of interviews with managers and accountants involved in the implementation of automated processes is carried out.Findings: A definition of the autonomization of accounting processes is proposed as an organisational phenomenon that accompanies the intelligent automation of accounting processes. The analysis of implementation examples made it possible to highlight the contingencies and features of autonomization of accounting processes. In particular, the following aspects were emphasised: the need to authenticate processes before their automation; a clear relationship between autonomization and the complexity of process automation; changing the role and orientation of process performers and managers; reducing pressure in relations; and increasing the importance of trust.Research limitations/implications: The empirical research was exploratory in nature and referred to the experiences and subjective perceptions of the respondents. The results can be a starting point for further quantitative research on organisational changes referred to as the autonomization of accounting processes, as well as in the search for normative patterns of autonomous accounting.Originality/value: It is the first empirical study of the contemporary phenomenon of the autonomization of accounting processes that accompanies broader and better recognised trends of the digital transformation of accounting.