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Digitalisering inom redovisning: En studie om hur redovisningsekonomens arbetsuppgifter i mindre företag har förändrats till följd av digitaliseringen
Linnaeus University, School of Business and Economics, Department of Management (MAN).
Linnaeus University, School of Business and Economics, Department of Management (MAN).
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Title: Digitization in accounting 

Introduction: Digitization has shaped society in recent decades, which has had significant effects on corporate financial reporting. The work role has changed as new accounting systems have been introduced and become an aid for ongoing accounting. The accounting systems are not completely easy to implement in companies, which has meant that smaller companies risk lagging behind in the digitization of their tasks.

Purpose: The purpose of the study is to describe how the accounting economist's tasks with ongoing accounting in smaller companies have changed as a result of digitalization.

Method: This study has an abductive approach, which was chosen because it was considered most relevant to this essay and to gain a deeper understanding of how the accountant's duties have changed. A qualitative method was used where the interviews were semi-structured.

Conclusion: Based on the study, it appears that the accounting economists' manual tasks in smaller companies have been digitized, but that they still do a lot themselves. Digitization has led to their work tasks becoming more efficient, productive and flexible. However, none of the respondents have digitized their processes to 100 percent and none of them have automated any work tasks to a greater extent.

Abstract [sv]

Titel: Digitalisering inom redovisning

Inledning: Digitaliseringen har format samhället de senaste decennierna, vilket har fått betydande effekter på företags ekonomiska redovisning. Arbetsrollen har förändrats i takt med att nya affärssystem införts och blivit ett hjälpmedel för den löpande redovisningen. Affärssystemen är dock inte helt enkla att implementera i företag, vilket har gjort att mindre företag riskerar att halka efter i digitaliseringen av sina arbetsuppgifter.

Syfte: Syftet med studien är att beskriva hur redovisningsekonomens arbetsuppgifter med löpande redovisning i mindre företag har förändrats till följd av digitaliseringen.

Metod: Denna studie har en abduktiv ansats, vilket valdes för att det ansågs mest relevant till denna uppsats för att få en djupare förståelse kring hur redovisningsekonomens arbetsuppgifter har förändrats. En kvalitativ metod användes där intervjuerna semistrukturerades.

Slutsats: Utifrån studien framgår det att redovisningsekonomernas manuella arbetsuppgifter i mindre företag har digitaliserats men att de fortfarande gör mycket själva. Digitaliseringen har lett till att deras arbetsuppgifter har blivit mer effektiva, produktiva och flexibla. Däremot har ingen av respondenterna digitaliserat sina processer till 100 procent och ingen av dem har automatiserat några arbetsuppgifter i större utsträckning. 

Place, publisher, year, edition, pages
2023. , p. 78
Keywords [en]
Digitization, accounting, accounting economist, organizational change.
Keywords [sv]
Digitalisering, redovisning, redovisningsekonom, organisationsförändring.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-122934OAI: oai:DiVA.org:lnu-122934DiVA, id: diva2:1777118
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, specialization in Accounting and Management Control, 180 credits
Supervisors
Examiners
Available from: 2023-08-10 Created: 2023-06-28 Last updated: 2023-08-10Bibliographically approved

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Digitalisering inom redovisning(865 kB)524 downloads
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