The Electronic Circulation of Accounting Documents as a Tool for Optimizing Administrative Processes at the Shared Services Center in Gorzow Wielkopolski

Abstract

The aim of the article is to assess the effectiveness of implementing the electronic circulation of accounting documents in the Shared Services Center in Gorzow Wielkopolski and to determine its impact on the optimization of administrative processes in the public finance sector unit. The study was conducted in the first half of 2025 among 43 employees of the Shared Services Center, using quantitative and qualitative methods, including analysis of internal documentation and a survey investigating the level of satisfaction and perception of system users. The results unequivocally confirmed that the introduction of electronic document circulation has contributed to increased work efficiency, improved control over documentation, reduced paper consumption, and streamlined communication between departments. The high level of satisfaction among respondents indicates that the digitization of accounting processes is an innovative tool that supports better management and reduction of operational costs. The obtained results confirm that the implementation of similar solutions in other public sector units can be a significant element of the strategy for developing a modern and efficient administration.