Hybrid accounting for people and bots: potential of C-RPA digital platform application

The aim of this paper is to present the results of theoretical and empirical analyses of the functionality of C-RPA digital platforms and their impact on accounting processes. The research covers a literature review, as well as a study of a selected cognitive robotic process automation platform for the "invoice to payment" process. The analysis showed that C-RPA digital platforms constitute a favourable technological environment for the development of so-called hybrid accounting, which refers to a business information system that is simultaneously supported and used by humans and bots. The replacement of specific activities previously performed by accounting professionals by bots located on the digital platform also favours trends in changes referred to as raw data accounting, real-time accounting, autonomous accounting, and augmented accounting, of which identification of the latter trend constitutes an original contribution to the digital transformation of the accounting research area.