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Autokontering inom Löpande Bokföring: En kvalitativ studie om attityder
University of Borås, Faculty of Textiles, Engineering and Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Auto-coding within the ongoing Bookkeeping (English)
Abstract [sv]

Avsikten med denna studie var att undersöka hur professionella redovisningsarbetares attityder ser ut gentemot automatisering, och specifikt autokontering. Konteringsutförandet sköttes i regel med en gummistämpel, innehållandes kolumner för konto och kostnadsställe som fylldes i för hand. Genom introduktionen av bokföringssystem så digitaliserades hela detta utförande. Idag finns det systemförutsättningar för att automatisera denna process ytterligare, men ambitionen att använda tekniken skiljer sig mellan företag. Det empiriska materialet består utav semi-strukturerade intervjuer med fyra stycken tjänstemän, som på något vis arbetar eller har arbetat med löpande bokföring. Resultatet har analyserats med hjälp av attitydteorin, vilken hjälper till att förklara hur en attityd bildas och på vilket sätt den sedan påverkar en individs handlande. Genom detta arbete så fann man att samtliga deltagare förhöll sig positiva till fenomenet autokontering. Men att det fanns skilda åsikter och attityder gentemot implementering och genomförbarhet, vilket kan förklara motsättningen till att använda autokontering.

Abstract [en]

The aim of the present study was to investigate what professional accountants' attitudes toward automation, and specifically auto-coding, look like. Coding was usually handled with a rubber stamp, containing columns for account and cost-center that were filled in by hand. Through the introduction of accounting systems, this entire occupation was digitized. Today, there are prerequisites in our systems to automate this work further, but the ambition to use the technology differs between companies. The empirical material consists of semi-structured interviews with four workers, who in some way work or have worked with ongoing bookkeeping. The results have been analysed with the help of the theory of reasoned action, which helps to explain how an attitude is formed and in which way it then affects an individual's actions. Through this study, it was found that all participants were in favour of the phenomenon of auto-coding. However, there were differing opinions and attitudes towards implementation and feasibility, which may explain the opposition of using auto-coding.This study is written and conducted in Swedish.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Bookkeeping, auto-coding, automation, digital accounting, attitudes
Keywords [sv]
Bokföring, autokontering, automatisering, digital bokföring, attityder
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-21683OAI: oai:DiVA.org:hb-21683DiVA, id: diva2:1348306
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2019-09-09 Created: 2019-09-04 Last updated: 2019-09-09Bibliographically approved

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VT2019KF22(813 kB)3 downloads
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7ff54c2899f2509ce80960b96173625f2b43ab1334cc9883e6b4d893bdbc0df37402a09c0797376e8fb9e598e45b1968731e916f66dab738eea849d3a684229a
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CiteExportLink to record
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Citation style
  • apa
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Output format
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