Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F25%3A00014306" target="_blank" >RIV/46747885:24310/25:00014306 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.25142/aak.2025.010" target="_blank" >https://doi.org/10.25142/aak.2025.010</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.25142/aak.2025.010" target="_blank" >10.25142/aak.2025.010</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes

Popis výsledku v původním jazyce

Digitalisation and automation of processes are fundamentally changing the approach to business valuation. Traditional valuation methods are supplemented by modern technologies, such as artificial intelligence. Automated valuation models enable faster and more accurate business valuation. As part of the valuation process, it is crucial to draw information from a company‘s financial statements. For this reason, it is desirable that the accounting process is also sufficiently automated, thereby displaying the most accurate information possible. This article aims to provide a comprehensive overview of how digitalisation and automation are transforming the accounting and valuation processes of companies, and to examine how digitalisation and automation are affecting the valuation process and its perception by companies in selected Czech Republic-based organisations. The first part of the article will introduce the definition of the term business valuation and its categorisation. The second part will address digitalisation and automation in accounting. The subsequent sections will focus on the shortcomings of traditional valuation methods and the advantages of combining them with modern approaches. The final section of the article focuses on scientific research and discussion.

Název v anglickém jazyce

Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes

Popis výsledku anglicky

Digitalisation and automation of processes are fundamentally changing the approach to business valuation. Traditional valuation methods are supplemented by modern technologies, such as artificial intelligence. Automated valuation models enable faster and more accurate business valuation. As part of the valuation process, it is crucial to draw information from a company‘s financial statements. For this reason, it is desirable that the accounting process is also sufficiently automated, thereby displaying the most accurate information possible. This article aims to provide a comprehensive overview of how digitalisation and automation are transforming the accounting and valuation processes of companies, and to examine how digitalisation and automation are affecting the valuation process and its perception by companies in selected Czech Republic-based organisations. The first part of the article will introduce the definition of the term business valuation and its categorisation. The second part will address digitalisation and automation in accounting. The subsequent sections will focus on the shortcomings of traditional valuation methods and the advantages of combining them with modern approaches. The final section of the article focuses on scientific research and discussion.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta academica karviniensia>

ISSN

2533-7610

e-ISSN

—

Svazek periodika

25

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

32-42

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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