Digitalisering inom redovisning : En studie om hur redovisningsekonomens arbetsuppgifter i mindre företag har förändrats till följd av digitaliseringen

Sammanfattning: Title: Digitization in accounting  Introduction: Digitization has shaped society in recent decades, which has had significant effects on corporate financial reporting. The work role has changed as new accounting systems have been introduced and become an aid for ongoing accounting. The accounting systems are not completely easy to implement in companies, which has meant that smaller companies risk lagging behind in the digitization of their tasks. Purpose: The purpose of the study is to describe how the accounting economist's tasks with ongoing accounting in smaller companies have changed as a result of digitalization. Method: This study has an abductive approach, which was chosen because it was considered most relevant to this essay and to gain a deeper understanding of how the accountant's duties have changed. A qualitative method was used where the interviews were semi-structured. Conclusion: Based on the study, it appears that the accounting economists' manual tasks in smaller companies have been digitized, but that they still do a lot themselves. Digitization has led to their work tasks becoming more efficient, productive and flexible. However, none of the respondents have digitized their processes to 100 percent and none of them have automated any work tasks to a greater extent.