Digitalisering av redovisningssystem : En kvalitativ studie som undersöker vilka faktorer som påverkar beslutet att implementera ett molnbaserat redovisningssystem

Sammanfattning: Digitalization has been going on for a long period of time and has affected large parts of society. Accounting is one of the areas where digitalization has been crucial for efficiency and improved systems. Cloud-based accounting systems, offered by various cloud providers, are one of these systems that has been affected. Collection of data has taken place through a qualitative structure with a multiple case study design, all interviewees have been involved in decision-making around cloud-based accounting systems. By using the service model, TAM-model and TOE-framework, an analysis has been made based on cloud services and what they offer. Based on previous research and the collected data, the service model shows that the advantages of implementing cloud-based accounting systems are cost savings and flexibility. Previous research mentions that the disadvantages of implementation are aspects regarding security and privacy which the collected data partly confirms, however it also shows that developments have taken place in the area. The TAM-model examines factors that influence the acceptance and adoption of cloud- based accounting systems based on usability and ease of use. Previous research and collected data show a positive correlation between these variables and cloud-based accounting systems. The TOE-framework includes factors that influence technology use and technology adoption of cloud-based accounting systems based on technical, organizational and environmental aspects. Previous research and collected data show a positive correlation between these aspects and cloud- based accounting systems.