Acta academica karviniensia 2025, 25(2):32-42 | DOI: 10.25142/aak.2025.010


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

Pavlína Petrová
Technical University of Liberec, Faculty of Economics, Voroněžská 13, 460 01 Liberec

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.

Keywords: accounting, automation, business valuation, digitalisation, technology.
JEL classification: M21, M41, O14

Received: October 15, 2025; Revised: November 11, 2025; Accepted: December 3, 2025; Published: December 10, 2025  Show citation

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Petrová P.
Changes in the Business Valuation Process and Accounting with Regard to Digitalisation and Automation of Processes. Acta academica karviniensia. 2025;25(2):32-42. doi: 10.25142/aak.2025.010.
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