Plötsligt händer det
: En kvalitativ studie om redovisningskonsultens reaktioner på den digitala utveckligen

Translated title of the thesis: Suddenly it happen: A qualitative study of accounting consultants' reactions to the digitalization development
  • Ana-Marija Cicak
  • Christopher Hederström

    Student thesis: Bachelor


    Accounting consultants’ reactions to the changes that digitalization entails are a relevant subject to study since the development of digitalization in the form of, among other things, automated tasks are an ongoing process. It is particularly interesting to study the reactions of accounting consultants to the changes, as their reactions can affect the implementation of digital working methods. The purpose of the following study is to investigate what reactions and emotions are expressed by the accounting consultants who are working in the accounting industry as a result of the digitalization’s influence and changes. This study is based on qualitative research with semi-structured interviews of six accounting consultants to try to interpret and understand their experiences regarding the changes that the development of digitalization brings to their professional sector. The interviews were complemented by a quantitative method in the form of survey mailing. This study used institutional work as the main theoretical framework, which is supplemented by the diffusion of innovation in order to be able to explain why some accounting consultants accept or reject the digital changes. Using these theories, this study aims to answer why accounting consultants, as a result of their reactions and emotions, engage in creating, maintaining or disrupting institutions. The main conclusion reached by the study is that accounting consultants in one accounting firm actively work to create and maintain institutions. There are no feelings among the participants that indicate that they want to disrupt the existing institution or that there is some dissatisfaction about it. Those who have been working in the accounting industry for a shorter period seem to have a more positive attitude towards the changes and therefore actively works to ensure that their agency moves towards the changes. However, those who have been working in the accounting industry for a long time seem to demonstrate reactions and emotions which show that they are contradictory to changes. The fact that some accounting consultants are opponents of changes can be explained by the degree of uncertainty that comes with the development of digitalization.

    Date of Award2019-Sep-17
    Original languageSwedish
    SupervisorIndira Kjellstrand (Supervisor) & Heléne Tjärnemo (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • digitalization
    • emotions
    • reactions
    • institutional work
    • institutional changes
    • creating
    • maintaining
    • disrupting

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