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Digitalisering av ekonomifunktionen: En studie på tre fallföretag om konsekvenser avseende relationen mellan processer, hantering av information samt ekonomens förändrade roll  
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Bakgrund: Digitaliseringens utveckling har medfört en tilltagande mängd information samt en omfördelning av standardiserade arbetsuppgifter till ett kvalificerat arbete. Dessa konsekvenser har influerat ekonomifunktionen till högre krav på hantering av information och en förändring av ekonomens roll. Det belyses även att digitalisering av ekonomifunktionens standardiserade processer ger upphov till effektivitet men ingen vidare förståelse avseende hur detta influerar de icke-standardiserade processerna och ekonomens roll. 

 

Syfte: Syftet med studien är att beskriva hur digitaliseringens utveckling påverkar ekonomifunktionens processer och därav vilka arbetsuppgifter som är möjliga att digitalisera. Vidare ämnar studien att analysera konsekvenserna, avseende krav på informationshantering samt ekonomens förändrade roll, som uppstår vid digitalisering av ekonomifunktionens processer. Studien avser därmed att utvidga befintlig kunskap genom att förklara relationen mellan processer, hantering av information samt ekonomens förändrade roll.  

 

Metod: För att uppfylla studiens syfte har en fallstudie på tre fallföretag genomförts, där semistrukturerade intervjuer har utgjort grunden för empirisk datainsamling. Intervjuerna har genomförts för att skapa en helhetsuppfattning av digitaliseringens påverkan på ekonomifunktionen. 

 

Slutsats: Det kan konstateras att relationerna mellan ekonomifunktionens processer, hanteringen av information samt ekonomens förändrade roll är avgörande för att uppnå en effektiv ekonomifunktion. Ekonomens analytiska- samt digitala kompetens i kombination med digitala system möjliggör för god informationshantering där värdefull information genereras. Detta främjar till ett större fokus vid de icke-standardiserade processerna och därmed ekonomens förmåga att analysera information och generera ett välgrundat beslutsunderlag.

Abstract [sv]

Background: The development of the digitalization has brought an increasing amount of information as well as a redistribution of standardized activities to a more qualified work. These implications have influenced the accounting function with higher qualification of the information management and an evolution of the role of the economist. It is clear that the digitalization of the accounting function standardized processes has facilitated effectivity. However, there is a lack of understanding about how the non-standardized processes and the role of the economist have been affected by this. 

 

Purpose: The aim of this study is to describe how the development of the digitalization is affecting the processes of the accounting function as well as what tasks that are possible to be digitalized. The aim is also to analyze the implications regarding the qualifications of the information management as well as the evolving role of the economist, that is influenced by the digitalization of the accounting function. The purpose with this study is also to contribute with greater knowledge by explaining the relationship between processes, information management and the evolving role of the economist.

 

Method: To fulfill the purpose of the study, a case study of three companies has been carried out, where semi-structured interviews have formed the basis for empirical data collection. The interviews have been conducted to create an overall view of the impact of digitization on the accounting function.

 

Conclusion: It can be concluded that the relations between the processes of the accounting function, the information management and the evolving role of the economist are crucial for achieving an efficient accounting function. The economist’s analytical and digital competence combined with digital systems enable a beneficial information management which create valuable information. This enable greater focus of the non-standardized processes and the economist ability to analyze the information and elaborate a favorable basis for decisions. 

Place, publisher, year, edition, pages
2019. , p. 88
Keywords [en]
Digitalization, accounting function, information management, digital competence, controller and efficiency.
Keywords [sv]
Digitalisering, ekonomifunktionens processer, informationshantering, arbetskompetens, ekonomens roll samt effektivisering.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-86137OAI: oai:DiVA.org:lnu-86137DiVA, id: diva2:1334495
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2019-08-30 Created: 2019-07-02 Last updated: 2019-08-30Bibliographically approved

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