Between Compliance and Change: Accountants’ Role in Swedish SMEs

Sammanfattning

Purpose: The purpose of this study is to investigate how accountants in Swedish SMEs perceive their professional role and navigate multiple expectations related to regulatory compliance, business support, and organisational demands. Methodology: The study used a qualitative research approach with a multiple case study of ten Swedish SMEs. Semi-structured interviews were used to collect data that was analysed through a thematic analysis. An abductive research approach was used to iteratively connect empirical findings with role theory and institutional theory. Theoretical perspectives: Role theory and institutional theory are used in combination. Role theory explains how accountants create and perceive their role. It is used to see how individuals interpret, enact, and negotiate expectations, role flexibility, and potential role conflict. Institutional theory creates the base for the analysis of what shapes the accountants role, with a focus on regulative, normative, and cognitive pressures. Empirical foundation: The findings show that accountants perform a wide range of tasks, combining traditional accounting responsibilities with advisory and operational duties. Regulatory compliance emerges as the foundational logic structuring their work, while organisational proximity and communication reduce perceived role ambiguity. Conclusions: The study concludes that accountants in Swedish SMEs do not primarily experience role conflict or ambiguity, despite broad and hybrid responsibilities. Instead, they demonstrate high role flexibility, shaped by resource constraints, organisational closeness, and strong compliance demands. Regulatory requirements form the backbone of the role, while communication and prioritisation serve as key mechanisms for managing multiple expectations. The findings nuance existing literature by showing that hybrid roles in SMEs do not necessarily lead to tension but can be experienced as natural and manageable aspects of daily work.