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Digitaliseringen inom redovisningsbranschen: En kvalitativ studie om digitaliseringens påverkan på redovisningskonsulters arbete
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2022 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesisAlternative title
Digitization in the accounting industry : A qualitative study of the impact of digitization on the work of accounting consultants (English)
Abstract [sv]

Tidigare forskning har visat på att samhället är allt mer beroende av teknologin, och att vår vardag inte fungerar utan tekniken idag. I och med teknikens framfart har alla branscher sett allt större influenser av digitaliseringen, något som även märks av inom redovisningsbranschen. Digitaliseringen ställer nya krav på samhället och människorna, och utmanar även förändrings benägenheten hos organisationer. Under den korta tiden som digitaliseringen har varit aktuell, har fenomenet förändrat en stor del av vardagen för redovisningskonsulter. Syftet med denna studie är att undersöka hur digitaliseringen har påverkat redovisningsarbetet. För att syftet skall uppnås har en kvalitativ metod valts, där semistrukturerade intervjuer utförs med 10 redovisningskonsulter med olika erfarenheter kring redovisningsarbetet. För att skapa oss en djupare förståelse kring digitaliseringen och redovisningsarbetet har en referensram, som utgår från 3 centrala begrepp, digitalisering, organisationsförändring, samt institutionalisering upprättats. Empiri är insamlad, som sedan analyseras tillsammans med de centrala begreppen i form av en analysmodell, som är utgångspunkten i den analys som görs. Ur analysen går det att konstatera att redovisningskonsulter fått se många förändringar i arbetet. Vissa bättre än andra, där alla är överens om att rollen som redovisningskonsult om några år kommer att fungera som en rådgivande roll åt kunderna som dessa arbetar med.

Abstract [en]

Previous research has shown that society is increasingly dependent on technology, and that our everyday lives do not work without technology today. With the advancement of technology, all industries have seen increasing influences from digitalisation, something that is noticeable in the accounting industry. Digitization places new demands on society and people, and also challenges the propensity for change in organizations. During the short time that digitalisation has been relevant, the phenomenon has changed a large part of everyday life for accounting consultants. The purpose of this study is to investigate how digitalisation has affected accounting work. In order to achieve the purpose, a qualitative method has been chosen, where semi-structured interviews are conducted with 10 accounting consultants with different experiences around the accounting work. In order to create a deeper understanding of digitalisation and accounting work, a reference framework has been established, which is based on 3 key concepts, digitalisation, organizational change, and institutionalization. Empirical data is collected, which is then analyzed together with the key concepts in the form of an analysis model, which is the starting point in the analysis that is performed. From the analysis, it can be stated that accounting consultants have seen a lot of changes in the work. Some better than others, where everyone agrees that the role of accounting consultant in a few years will serve as an advisory role to the clients they work with. This thesis is written in Swedish.

Place, publisher, year, edition, pages
2022.
Keywords [en]
Digitization, Organizational change, Institutionalization, Accounting consultant, Automation, Competence requirements, Working methods
Keywords [sv]
Digitalisering, Organisationsförändring, Institutionalisering, Redovisningskonsult, Automatisering, Kompetenskrav, Arbetssätt
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-28814OAI: oai:DiVA.org:hb-28814DiVA, id: diva2:1706689
Subject / course
Företagsekonomi - Civilekonom
Supervisors
Examiners
Available from: 2022-10-28 Created: 2022-10-27 Last updated: 2022-10-28Bibliographically approved

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