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Den digitaliserade redovisningskonsulten: en kvalitativ forskning om hur användningen av digitala verktyg påverkar konsultens arbetssätt och kompetensbehov
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The digitalized accounting consultant : a qualitative study of how the use of digital tools affect the consultant’s ways of working and competence needs (English)
Abstract [sv]

Redovisningskonsultens framtid har, med tanke på digitaliseringen inom yrket, under de senaste åren debatterats både av organisationer och yrkesverksamma inom redovisningsbranschen. Tidigare forskningsstudier uppmärksammar digitala fenomen såsom big data, molntjänster, blockchain, artificiell intelligens, maskininlärning, data mining samt robotic process automation och utforskar hur dessa påverkar redovisningskonsulten. Något som oss veterligen inte är beforskat är vilka digitala verktyg som redovisningskonsulten använder för att hantera dessa digitala fenomen.

Denna studie syftar till att, utifrån ovanstående digitala fenomen, undersöka vilka digitala verktyg som redovisningskonsulten använder i sin yrkesroll samt hur denna användning påverkar arbetssättet och kompetensbehovet. Studien har en kvalitativ ansats och har genomförts med hjälp av semistrukturerade intervjuer med sex olika redovisningskonsulter, som är fördelade på fyra olika revisions- och redovisningsbyråer.

Resultatet av denna studie indikerar på att redovisningskonsulter använder sig av ett flertal olika digitala verktyg i sitt arbete för att hantera många av de ovanstående digitala fenomenen, men även potentiella kopplingar hur digitala fenomen kan hanteras uppmärksammas. Studien bidrar med en mer positiv inställning till hur arbetssättet förändras samt att det inte alls krävs lika stor kompetensutveckling som tidigare studier visat.

Abstract [en]

Due to the digitalization within the profession, the future of accounting consultants has been discussed from both organizations and professionals within the branch of accounting the last couple of years. Previous research studies illuminate digital phenomena such as big data, cloud, blockchain, artificial intelligence, machine learning, data mining and robotic process automation and investigate how they affect the accountant. We do not know any previous research studies about which digital tools that can be used by the accounting consultant to deal with the digital phenomena.

This study aims to, based on the digital phenomena mentioned above, investigate which digital tools that accounting consultants use in their profession and how it affects their ways of working and competence needs. The study has a qualitative approach and is accomplished through semi-structured interviews with six accounting consultants, from four different auditing and accounting firms.

The findings of the study indicate that accounting consultants use several various digital tools in their work to manage many of the digital phenomena mentioned above, but it also pays attention to potential connections of how digital phenomena could be managed. The study contributes a more positive attitude to how the ways of working changes and that the required competence development is not as big as previous research studies have shown.

Place, publisher, year, edition, pages
2021. , p. 63
Keywords [en]
Accounting consultant, Digital phenomena, Digital tools, Ways of working, Competence needs
Keywords [sv]
Redovisningskonsult, Digitala fenomen, Digitala verktyg, Arbetssätt, Kompetensbehov
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-22173OAI: oai:DiVA.org:hkr-22173DiVA, id: diva2:1579002
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2021-07-08 Created: 2021-07-07 Last updated: 2021-07-08Bibliographically approved

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Fröberg & Hansson(590 kB)347 downloads
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CiteExportLink to record
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