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Robotic Process Automation

Description of the project

The aim of the research is to identify key factors, influencing the decision on implementation of Robotic Process Automation (RPA). RPA can be defined as a set of algorithms in a specially created software that integrates various applications and relieves people in monotonous and repetitive activities. Number of RPA implementations systematically increases, and with this increase needs of managers in the range of research, analyzing various aspects of that phenomenon. The implementation of RPA, as an innovation, can change the traditional understanding of the decision-making process and achieve unprecedented levels of operational efficiency, decision quality and reliability.

Considering the expected significant increase in investment in these solutions over the next 3 years, it seems reasonable to try to identify the key factors determining the decision to implement such solutions in the enterprise, not only from the point of view of theory, but also economic practice. Therefore, the authors of the application intend to extend the scope of the examined factors with additional ones, which will be selected based on the analysis of the literature on the subject. In this context, the authors intend to use the theoretical framework of the Davis Technology Acceptance Model (and its modifications) as one of the basic models indicating the factors determining the use of new technology solutions, including such IT innovations as RPA. Factors such as the usability and ease of use of the new technology, resulting from the subjective assessment of users, may explain the attitude of respondents towards RPA, which has an impact on decisions about RPA implementation. In the opinion of the authors of the project, the identification of these factors may contribute to a greater number of implementations, and thus the achievement of specific benefits and, in consequence, to gaining a competitive advantage by enterprises that have implemented RPA. The subject of the research is cross-border, therefore the authors of the project plan to conduct a survey among selected enterprises from three European countries, such as Poland, Germany and Portugal.

Biographical notes

PhD Piotr Kozak

A graduate of the Faculty of Economic Sciences and Management at Nicolaus Copernicus University in Toruń. After graduation, he worked in banking and insurance. Currently, he works as an assistant professor at the Department of Management Accounting of the Faculty of Economic Sciences and Management, Nicolaus Copernicus University in Toruń. A lecturer of subjects related to controlling, cost accounting and financial analysis. He conducts postgraduate studies in controlling. Founder and supervisor of the Controller’s Club and also the Science Association of Accounting. A member of the committee of the Scientific Council at the Accountants Association in Poland. A member of the International Association of Controllers, The IBCS Association and the Accountants Association in Poland. A leader of the team awarded in the competition of Bank Handlowy S.A. in Warsaw, Citibank Europe plc and Absolvent.PL in 2018 for a project in the field of robotization of back office processes. A leader of an international team implementing a research grant in the field of Robotic Process Automation. A leader of the ICV Young Controllers Barcamp working group and member of the ICV Future of Controlling initiative. In 2021 a member of a group of IBCS Association developing the new 1.2 version of the International Business Communictions Standards. In the years 2003-2007 he was a member of the Board of directors of the Accountants Association in Poland and the President of the Board of the Accountants Association in Poland, District Branch in Toruń. An author of over 70 publications in the field of: controlling, cost accounting and financial accounting.


PhD Ewa Chojnacka-Pelowska

She works as an assistant professor at the Department of Financial Accounting, Faculty of Economic Sciences and Management, Nicolaus Copernicus University in Toruń, Poland. Her research interests cover capital structure determinants, financial statements (financial statements analysis, financial statements as a source of information), nonfinancial information reporting and robotic process automation. She is an author of about 40 publications. At the university, she teaches mainly the following courses: Accounting, Financial Accounting, Financial Analysis, Non-Profit Organizations Accounting. She is a member of the Accountants Association in Poland and a member of Editorial Team of Copernican Journal of Finance & Accounting.