Digital inrapportering av årsredovisningar i mindre aktiebolag: motivation och drivkrafter : En studie på XBRL

Detta är en Magister-uppsats från Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

Sammanfattning: The digitization’s advancement has been noticed by most people not least through applications"apps" which are often referred to as a more effective way of accessing information or makingpayments with. The method of presenting financial reports has also changed during the progressof digitization. From scanned paper copies to an increasingly more digital format throughongoing globalization. This year, the Swedish Companies Agency called Bolagsverket, withmore players, has opened up the possibility for companies to submit their annual report digitallyin Sweden. This possibility concerns the smaller companies that apply the K2 regulations. Theformat is determined to be a variant of the eXtensible Business Reporting Language (XBRL)and will increase the comparability of the reports.This study investigates the motive in terms of motivational forces that are behind the choice tosubmit digitally. The study is based on hypotheses that were built using previous research inthe subject and positive accounting theory and the theory of innovation dissemination. Thestudy examines 31 companies through a survey conducted through both mail and telephoneinterviews. Complementary information has also been obtained from their annual reports tocomplete the study's purpose of describing and explaining the motives for the choice to submitdigitally.What has been found is that the surveyed companies' accounting consultants were largelybehind the choice to submit digitally. Furthermore, the study showed that companies that choseto submit digitally have similar incentives, as previous studies have shown. There appeared tobe connection between submitting digitally and wanting to signal a corporate image as a pioneerin new technology. There was also a correlation between sending digital and size of thecompany, the bigger the company, the greater the chance that they also report digitally. Thethird reason turned out that non-high tech companies are more likely to report digitally.The motives have been identified for a significance level around 10 %. Despite statisticalsupport and precious studies showing similar results, further research should be done on a largersample. Further research should also be done with the perspective for which motives that arebehind the choice to submit digitally for the audit companies, since they have been largelybehind the companies’ choice to report digitally or not.The motives and motivational forces have been identified for a significance level around 10%.Despite statistical support and previous studies showing similar results, further research shouldbe done on a larger sample. Further studies should also be made on the basis of which motivesthat are behind the choice for the audit companies to submit digitally, as they have largelydetermined whether the companies have reported digitally or not.In practice, these identified motivational forces can be used as identifiers for target groups whomay assume new phenomena even in future projects and new technical phenomena in theprogress of digitization - for this trip in an increasingly digitized world is hardly over.

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