Digitalisering - hot eller möjlighet?
En kvalitativ studie om redovisningskonsulters uppfattningar om digitaliseringens påverkan.

  • Matilda Johansson
  • Anna Brindsjö

    Student thesis: Bachelor


    Earlier research has seen that the development of information technology has affected the auditing process with both positive and negative outcomes. A great part of earlier research is focusing on auditors but due to the law changing which have created a new situation according mandate for accounting managers we have decided to apply our essay on accounting managers. In the audit process there are two central conceptions that we have chosen to focus on, these are structure and judgment. In our essay we have also chosen to focus on information technology that seem to be a prepared structure.


    The purpose with this study is to increase the understanding of how acting accounting managers experience the digitalization effect on their working methods. We will examine the digitalization on two perspective, structure and judgment. To reach the purpose of this study we have made ten interviews. To gain a deeper understanding important concepts and theories are presented in the theoretical background and frame of reference, the most important concepts for the analyse are digitalization, information technology, structure, judgment and agency culture. The analysis is based on quotes from the respondents and based on respondents' perceptions, our conclusion is that digitization has affected the accounting industry and that the work has been more efficient. Unlike previous research in the audit process we have seen that there is a balance between structure and judgment in the accounting process. 

    Date of Award2015-Nov-17
    Original languageSwedish
    SupervisorPernilla Broberg (Supervisor) & Johan Alvehus (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)

    Cite this