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Molntjänster inom redovisning: Hur molntjänster skapat nya spelregler på marknaden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2019 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

This study aims to explore Swedish organizations within the accounting industry that have adapted their operations to the recent introduction of cloud services. Fortnox, a cloud service provider, has transformed the working methods of organizations, changed the relationship with customers and contributed to creating new rules for the market within accounting. Semi- structured interviews were conducted with employees using Fortnox in their work in areas relevant to accounting. The theoretical framework in this study combines the TOE-framework with theories such as sociomateriality, IT-strategy and technology acceptance. The study goes one step further and investigates how individuals perceive organizational change in the accounting industry as a result of cloud services. The results show that cloud services have enabled major organizational changes where accounting firms have made the strategic choice to diversify and move towards counseling. The speed with which the individual perceives that the business is adapting depends on both the individual and structural conditions that exist.

Abstract [sv]

Denna studie syftar till att undersöka svenska organisationer inom redovisningsbranschen som anpassat sin verksamhet till följd av införandet av molntjänster. Inom ramen för molntjänster menas här hur användandet av Fortnox har förändrat organisationens arbetssätt och relation till kunden samt bidragit till att skapa nya spelregler för marknaden. Datainsamling har skett genom semi-strukturerade intervjuer från organisationer med anställda med relevant koppling till redovisning och som använder sig av molntjänsten Fortnox i sitt arbete. Det teoretiska ramverket för denna studie applicerar TOE-ramverket på en kvalitativ forskningsmetod och kombinerar ramverket med teorier kring sociomaterialitet, IT-strategi och teknologiacceptans av teknologi. Kombinationen leder studien djupare in på hur individer uppfattar att organisationer inom redovisningsbranschen förändrar sitt arbete med löpande redovisning till följd av molntjänster. Resultatet visar att molntjänster har möjliggjort större organisatoriska förändringar där redovisningsbyråer gjort det strategiska valet att diversifiera sig och övergå mer mot rådgivning. Hur snabbt individen uppfattar att verksamheten anpassar sig beror på vilka individuella förutsättningar samt strukturella förutsättningar som finns.

Place, publisher, year, edition, pages
2019. , p. 76
Keywords [en]
Cloud accounting, TOE-framework, IT-strategy, Accounting, Organizational change, Innovation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-389778OAI: oai:DiVA.org:uu-389778DiVA, id: diva2:1339126
Subject / course
Business Studies
Educational program
Master Programme in Management, Communication and IT
Supervisors
Examiners
Available from: 2019-08-05 Created: 2019-07-25 Last updated: 2019-08-05Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Output format
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