Den teknologiska förändringen i revisionsbranschen : En kvalitativ studie om kontexten för den teknologiska förändringen från 1950 talet fram till idag

Sammanfattning: Technical development is often described as fast and some researchers argue that some jobs may be replaced by machines in line with the increased automation. Technical development in the audit industry is no exception to the technological development in its entirety and has significantly changed the audit industry over the years. There has been research on the impact of technological development on auditors' work. On the other hand, there has not been research on how the technological development of audit firms is perceived in the auditing industry. It's not uncommon for articles to write how fast technological advances are going right now, or how big changes are happening right now, but is that really true for the auditing industry? Such a reason for perception and the preparation of change can be studied within the organization theory. This study will use the institutional theory to understand and analyze the technological change as described in articles from audit papers. The purpose of this study is to contribute to the understanding of the context of the technological change's impact on the audit industry in Sweden from a historical perspective, with emphasis on how technical development has been developed in two key industry newspapers. Since articles have provided empirical evidence for this study, a qualitative content analysis has been used as a research strategy. This strategy has been applied because it allows you to draw conclusions based on the content of the articles. The study has come to the conclusion that the technological changes tended to be described as fast during almost every year of the survey. The technological change also tends to be presented as something positive.