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Digitalization of Bookkeeping in Small Organizations: The Case of Sweden
Linnaeus University, School of Business and Economics, Department of Management (MAN).ORCID iD: 0000-0001-8521-2448
Jönköping University, Sweden.
Lund University, Sweden.
2023 (English)In: Handbook of Big Data and Analytics in Accounting and Auditing / [ed] Tarek Rana;Jan Svanberg;Peter Öhman;Alan Lowe, Springer, 2023, p. 133-162Chapter in book (Other academic)
Abstract [en]

Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts.

Place, publisher, year, edition, pages
Springer, 2023. p. 133-162
Keywords [en]
Accounting, Bookkeeping, Entrepreneurship, Digitalization, Small Business, Regulation
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-123877DOI: 10.1007/978-981-19-4460-4_7Scopus ID: 2-s2.0-85160680313ISBN: 9789811944604 (electronic)ISBN: 9789811944598 (print)ISBN: 9789811944628 (print)OAI: oai:DiVA.org:lnu-123877DiVA, id: diva2:1791204
Available from: 2023-08-24 Created: 2023-08-24 Last updated: 2023-11-13Bibliographically approved

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Alexandersson, Anna

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf