Digitala system - stress eller tillgång förredovisningskonsulten : En studie om digitaliseringens inverkan på yrkesutövandet utifrån redovisningskonsultens perspektiv

Sammanfattning

Titel “Digital systems- stress or asset for the accounting consultant?” A study of the impact of digitalization on work from the accounting consultant´s perspective. Purpose The purpose of this study is to describe how accounting consultants perceive the impact of digitalization on accounting. We will do this by analyzing whether there is a connection between accounting consultants’ perception and the length of their professional experience. Research questions To answer whether accounting consultants see digitalization as a stress or an asset, we have formulated three research questions. 1. Is there a connection between accounting consultants’ professional experience and how they perceive the impact of digitalization on accounting work? 2. Is there a connection between accounting consultants’ professional experience and their perceptions of digital competence they possess? 3. Is there a connection between accounting consultants’ professional experience and how digitalization affects their motivation? Research methodology The empirical material of the study has been collected through a questionnaire study. The sample consisted of accounting consultants who are professionals in accounting firms of varying sizes spread over different geographical locations in Sweden. The total number of contacted agencies was 24 and the total number of survey responses was 72. Conclusion The study concludes that accounting consultants, regardless of length of professional experience, perceive the impact of digitalization on accounting work as beneficial and consider that they possess the skills required to manage the digital systems. The study also shows that the accounting consultants with shorter professional experience are motivated in slightly higher degree by the changes that digitalization entails in the accounting work.