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Redovisning i modern IT-miljö: Svenska småföretags användning av redovisningssystem och ekonomisk information
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Modern accounting systems today offer small businesses a new type of information availability that previously did not exist. Earlier research has shown, however, that the use of financial information from the Accounting Information Systems (AIS) in decision-making is still low in Small businesses. The purpose of this study was therefore to describe and analyze how small businesses use financial information as well as on modern digitized accounting helps their understanding and use and if so how. To this end, the study investigated what kind of financial information is used for monitoring purposes and the frequency of the monitoring for different categories of financial information. The starting point for the study was a deductive approach and the study was carried through using a qualitative case-study design. To enhance the understanding of how financial information is used, interviews of four owners of four different small businesses were conducted. The study concludes that IT development and modern accounting systems can lead to increased monitoring by small businesses, of margins and cash-flow in particular. The use of financial information in decision making was higher than previous research has shown. However, the study did not show any proof of this larger use being driven by the introduction of modern AIS. In all companies included in the case study, both rational and intuitive decision processes were present. Finally three distinct types of monitoring procedures were identified: Need-driven monitoring, ad-hoc monitoring and periodic monitoring. These three types of monitoring procedures serve different purposes and seem to be affected by the IT development in different ways.

Place, publisher, year, edition, pages
2014. , 40 p.
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, Redovinsningssystem, ekonomisystem, ekonomisk information, småföretag
URN: urn:nbn:se:ltu:diva-54604Local ID: b8bb6828-8a64-4916-a3d3-684c06007e95OAI: diva2:1027986
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Validerat; 20140619 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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Darke, CarljohanHellman, Mikael

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