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Unlike large organizations, the digital transformation (DT) of the micro-, small- and medium-sized enterprise sector has not been the subject of much academic research. DT and the use of old and new digital technologies in accounting firms that provide accounting services to companies in this sector have not really attracted any scholarly interest. This article contributes to some extent to filling this research gap. In addition to a review of the literature on DT, particularly electronic data interchange (EDI) and robotic process automation (RPA) in SMEs, and the outsourcing of accounting services in the context of DT, selected results from 3 different empirical studies covering these issues that were conducted in Poland are presented and commented on. Two studies used the survey method and the third one – the interview method. The studies showed that: 1) 1 in 3enterprises surveyed that use the services of an accounting firm transmit documents electronically, 2) less than 1 in 10 clients have integrated their IT system with the accounting firm's financial and accounting system and transmit documents via EDI, 3) 1 in 2 accounting firms surveyed use RPA software, 4) 60% of all the documents delivered to the accounting firms surveyed are processed by RPA. The main conclusion of the present study is that the degree of digital transformation of accounting firms in Poland, involving the automation of processes using RPA software, can be described as relatively good, while the use of EDI for the exchange of accounting documents is low. [ABSTRACT FROM AUTHOR]

This paper describes the concept of a novel research planned to be carried out in Polish accounting firms providing accounting services to micro and small enterprises. The accounting firms consist of around 36,000 active entities providing services to as many as about 2 million entrepreneurs. The principal objective of this research is to determine the extent of robotic process automation in Polish accounting firms, as well as to identify the benefits of and obstacles to its implementation. The research is to be structured into 6 tasks, while the methods to be applied include a literature review, interviews with the owners and accountants working in accounting firms, survey methods/pen-and-paper personal interview and computer-assisted web interview, as well as raw data collection and statistical analysis. The results of a preliminary pilot study in two accounting firms are also presented in the paper. [ABSTRACT FROM AUTHOR]