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Automatiseringens påverkan på redovisningsbranschen
Karlstad University.
Karlstad University.
2018 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesisAlternative title
The impact of automation in the accounting profession (English)
Abstract [sv]

Tidigare forskning förutspår att redovisningsbranschen inom de kommande 25 åren kommer att stöta på turbulens till följd av den intensiva IT-utveckling som format både samhälle och organisationer. Redovisningsarbetet tros effektiviseras när redovisningen automatiseras och förändringsprocessen beräknas utvecklas i allt snabbare takt de kommande åren. För att inte bli omkörd av sina konkurrenter gäller det att ligga i framkant och kontinuerligt leta efter nya digitala lösningar samt skapa nya automatiserade arbetsprocesser. 

Syftet med studien är att förstå och förklara hur automatiseringsprocessen ser ut på redovisningsbyråer idag, hur branschen och dess arbete har förändrats till följd av automatiseringen samt vilka aktuella förändringar redovisningskonsulter står inför. Studien har baserats på empiri grundat i en kvalitativ metod med data från elva semistrukturerade intervjuer på följande byråer; PwC, Ernst & Young, KPMG, Grant Thornton, Accountor samt Wint. Respondenterna består utav fem redovisningskonsulter med varierad erfarenhet samt sex personer med en mer ansvarig roll på byråerna, såsom gruppchef eller manager. 

Några av de slutsatser som studien har genererat är att automatiseringen medför att redovisningskonsulter kan fokusera på mer kvalificerade uppgifter när teknik ersätter de monotona arbetsuppgifterna, vilket skapar större värde för kunden. Arbetsbelastningen på redovisningsbyråer tros därmed vara fortsatt hög. Trots de många fördelar och positiva effekter med automatisering har studien visat att utmaningar gällande exempelvis förändringsmotstånd, gammal lagstiftning samt nya konkurrenter bromsar automatiseringsprocessen. Redovisningsbranschen väntas därmed möta stora förändringar vilket denna studie kommer att belysa.

Abstract [en]

Previous research predicts that the accounting industry in the next 25 years will experience a lot of turbulence as a result of the intensive technological developments. When bookkeeping becomes automated, the work of an accounting consultant presumes to be more effective and the automation process will most likely develop even faster in the following years. In order for the accounting firms not to be overtaken and lose market shares to their rivals, the importance of being aware of, and continuously look for new automated solutions appears to be meaningful.

The aim of this study is to understand and explain how the automation process looks like at accounting firms today, how the industry has changed as a result of the technological developments and what current changes the accounting consultants are facing. The study is based on empirical evidence from a qualitative method with data from eleven semi-structured interviews at the following accounting firms; PwC, Ernst & Young, KPMG, Grant Thornton, Accountor and Wint. Our respondents includes five accounting consultants with different experience and six individuals who has a more responsible role at the accounting firms, such as manager.

Some of the conclusions that the study has generated is that the technological developments has resulted in the fact that the accounting consultants can put a deeper focus in qualified tasks that creates a greater value for the client, rather than perform the standardized bookkeeping. Furthermore, the workload is presumed to remain at a high level according to the argument above. Despite the many benefits and the positive effects of automation, the study has shown that there are also many challenges when it comes to resistance to transformations, old regulations and new rivals entering the market. The accounting industry is therefore expected to face some major changes which we will highlight throughout the study.

Place, publisher, year, edition, pages
2018. , p. 56
Keywords [en]
accounting, information technology, digitalization, automatization, automation, digital revolution, organizational change, accounting profession, accounting information
Keywords [sv]
redovisning, redovisningsbranschen, automatisering, digitalisering, informationsteknologi, teknik, organisationsförändring, redovisningskonsult
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-68781OAI: oai:DiVA.org:kau-68781DiVA, id: diva2:1239483
Subject / course
Business Administration
Educational program
Programme in Business and Economics
Supervisors
Examiners
Available from: 2018-08-17 Created: 2018-08-16 Last updated: 2018-08-17Bibliographically approved

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