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Upplevelser av digitala redovisningssystems inverkan på effektiviteten inom redovisningsyrket: En kvalitativ studie
Dalarna University, School of Culture and Society.
Dalarna University, School of Culture and Society.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Experiences of digital accounting systems impact on effectiveness in the accounting profession (English)
Abstract [sv]

Syfte: Syftet med detta arbete är att ge en fördjupad förståelse kring redovisares upplevelse av hur digitaliseringen påverkat redovisningsyrket.

Frågeställning: Hur upplevs digitala redovisningssystems inverkan på effektiviteten inom redovisningsyrket?

Metod: Studien är kvalitativ och semistrukturerade intervjuer utgör forskningsdesignen. Data har samlats in från sex redovisare som arbetar på små och medelstora företag i Dalarna.

Empiri och slutsats: Studien visar att digitala redovisningssystem har en framför allt positiv påverkan på effektiviteten inom redovisningsyrket. Vidare har digitala system påverkat redovisningsyrket genom främst en stor tidsbesparing. Systemen möjliggör att arbetet kan gå snabbare och genomföras enklare genom automatiserade processer i det dagliga arbetet.

Studiens bidrag: Med denna studie bidrar vi till att belysa kunskapsgapet som finns gällande redovisares upplevelse av redovisningssystems inverkan på effektiviteten.

Förslag till fortsatt forskning: Fortsatt forskning kan vara att studera detta inom revisionsyrket. Även att genomföra en liknande studie på en annan geografisk plats eller med fokus på stora företag. Till sist hade det varit bra att studera detta genom en kvantitativ studie för att bättre kunna generalisera resultaten.

Abstract [en]

Purpose: The purpose of this study is to provide a deeper understanding of accountant´s experience of how digitalization has affected the accounting profession.

Question: How is the impact of digital accounting systems perceived on efficiency within the accounting profession.

Method: This study is qualitative and semi- structured interviews constitute the research design. Data has been collected from six accountants who work at small and medium- sized companies in Dalarna.

Empirical evidence and conclusion: The study shows that digital accounting systems have a primarily positive impact on the efficiency of the accounting profession. Furthermore, digital systems have affected the accounting profession primarily through a large time saving. The systems make it possible for the work to go faster and be carried out easier through automated processes in the daily work.

The study´s contribution: With this study we contribute to highlighting the knowledge gap that exists regarding accountant´s experience of accounting systems impact on efficiency.

Suggestions for further research: Further research could be to study this within the auditing profession. Also to do a similar study in another geographical location or with a focus on large companies. Finally, it would have been good to study this through a quantitative study to better generalize the results. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Digitalization, Accounting, Accounting systems, Efficiency
Keywords [sv]
Digitalisering, Redovisning, Redovisningssystem, Effektivitet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-46282OAI: oai:DiVA.org:du-46282DiVA, id: diva2:1773108
Subject / course
Business Administration and Management
Available from: 2023-06-22 Created: 2023-06-22

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