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Framtidens redovisning: Blir redovisningen bättre när automatiseringen tar över
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Arbetet med redovisning i företagen har under ett antal år genomgått stora förändringar, främst på grund av utvecklingen inom IT-området. Ny teknik har inneburit nya programvaror och tjänster som skapat nya möjligheter och nya arbetssätt.

 

Med bakgrund av denna utveckling vill vi besvara frågan: Hur uppfattar redovisningskonsulter och revisorer att kvaliteten förändras när redovisningen automatiseras? För att besvara frågan har vi genomfört en kvalitativ studie där vi har intervjuat tio redovisningskonsulter och revisorer. Vi har analyserat deras svar utifrån en teoretisk referensram med ett antal olika kvalitetskriterier som använts i tidigare forskning kring redovisningskvalitet.

 

Vår slutsats är att redovisningskvaliteten förbättrats på grund av automatiserade och digitaliserade processer inom redovisningsarbetet. Orsakerna till denna förbättring är den ökade snabbheten i informationstillgång, mängden tillgänglig information, nya möjligheter att presentera informationen och den ökade spårbarheten i informationen. Dessa orsaker ger förbättrad redovisningskvalitet bland annat i form av ökad effektivitet, relevans och kontrollerbarhet.

 

Vissa risker med automatiseringen framförs också i undersökningen. Det upplevs som viktigare med en hög IT-säkerhet för att säkerställa informationens integritet och det uppfattas som att det finns vissa risker för att noggrannheten i redovisningsinformationen blir lägre när ingen längre gör en rimlighetsbedömning.

Abstract [en]

Accounting has undergone major changes in recent years, mainly because of developments in the information technology area. New technology has led to new software and services that create new opportunities and new methods of working.

 

In light of these developments, we would like to answer the question: How do accounting consultants and auditors perceive that the quality changes when accounting becomes automated? To answer the question, we have carried out a qualitative study where we interviewed ten accounting consultants and auditors. We analyzed their responses on the basis of a theoretical framework with a number of quality criteria used in previous accounting quality research.

 

We concluded that the accounting quality has improved due to automated and digitalized processes. The reasons for this improvement is the increased speed of information access, the amount of information available, new opportunities to present information and increased traceability of the data. These causes give improved accounting quality in form of increased efficiency, relevance and verifiability among others.

 

Some risks with the automation are also presented in the survey. It becomes more important with a high level of information security to ensure integrity. There is also some risk regarding the accuracy of the accounting data when a proportionality analysis is no longer performed.

Place, publisher, year, edition, pages
2016. , p. 75
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-54106OAI: oai:DiVA.org:lnu-54106DiVA, id: diva2:941030
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme (online), 180 credits
Supervisors
Examiners
Available from: 2016-06-22 Created: 2016-06-21 Last updated: 2016-06-22Bibliographically approved

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Gustafsson, MagnusHowell, JenniferMåbring, Filip
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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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