Ekonomers förändrade arbetsuppgifter och kvalifikationskrav: En effekt av ökad automatisering
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
The increase in automation affects the work of accountants, with new software decreasing the time it takes to perform routine tasks. Today, experienced accountants are expected to work with both routine and non-routine tasks to a greater extent than before. This strengthens the profession and increases the skill requirements, which may affect the inexperienced accountants ability to enter the labor market. The purpose of this study is to increase the understanding of how and why accountants work tasks and skill requirements have changed during the past 20 years. To accomplish this, a document study of job listings together with interviews was conducted. By comparing data from the year 1996 with data from 2016, supplemented by interviews, the study could contribute to an increased understanding of how and why accountants work tasks and skill requirements have changed the past 20 years. One conclusion is that automation has decreased the time required to perform routine tasks, thus increasing the total amount of routine tasks that inexperienced accountants are expected to perform. Therefore the amount of non-routine tasks inexperienced accountants are expected to performed have decreased, while the amount routine tasks and skill requirements have increased. Furthermore, the interviews indicated that experienced accountants today are expected to perform a greater number of non-routine task than before. One interpretation is thus that an internal work polarization has occurred, which increases the gap between experienced and inexperienced accountants. Instead personal characteristics seem to have become more important. The professional theory provides a deeper understanding of why this is affecting the accountant profession, and why the qualification requirements of today's inexperienced accountants are changing. This may be interpreted as an increase in the reputation of the accounting profession, which in turn may have increased the time it takes to achieve the requirements of the profession. One conclusion is thus that the increased skill requirements of today's inexperienced accountants reflect the skills required to work as an experienced accountant. Further studies are suggested on how institutions can adapt their education to meet to changing requirements of the labor market.
Place, publisher, year, edition, pages
2016. , 44 p.
Social Behaviour Law, Work tasks, Skill requirements, Automation, Work polarization, Routine tasks, Non-routine tasks
Samhälls-, beteendevetenskap, juridik, Arbetsuppgifter, kvalifikationskrav, automatisering, arbetspolarisering, rutinarbete, komplext arbete
IdentifiersURN: urn:nbn:se:ltu:diva-43264Local ID: 12532065-a597-4963-84da-92ab6ad83524OAI: oai:DiVA.org:ltu-43264DiVA: diva2:1016495
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20160616 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved