Digitaliseringens påverkan på redovisningsekonomer –möjligheter & utmaningar : En kvalitativ studie om hur digital utveckling omformar redovisningsekonomens yrkesroll i enskilda företag

Sammanfattning

This study examines how digitalization affects the professional role of accountants within individual companies in Sweden. Using a qualitative method based on semi-structed interviews with ten accountants, the study analyses the strengths, weaknesses, opportunities and threats experienced due to the digitalization. The aim is to identify and analyze the opportunities and challenges experienced in connection to the digitalization, as well as to create an understanding of how the role of the accountant has changed and may continue to change. The results show that digitalization has led to a significant transformation of the accounting profession. Many traditionally manual tasks have largely been automated. This has led to increased efficiency and freed up time for more analytical and advisory tasks. The study also shows that digital tools and cloud-based solutions enabled remote work, increasing flexibility in working life, which may contribute to an improved work environment for many. At the same time, several challenges have been identified. Many participants expressed concerns that increased automation may result in errors going undetected as control is handed over to the systems. Increased stress related to the constant need to stay updated on new technology and the expectation of constantly being connected to work, is also perceived as a weakness. There is also some concern about becoming dependent on functional systems and IT security. The empirical analysis was conducted using a SWOT-analysis and institutional theory. The SWOT-analysis shows that the effects of digitalization are situational, while digital competence can be a strength for those with the right skills, it can just as easily be a weakness or threat for others lacking the right support or training. Institutional theory is used to explain how norms, regulations and structures influence change and adaptation to digitalization. The conclusion is that the accountant’s role is undergoing a transformation –from an administrative function to a more advisory, analytical and strategic one. To succeed in the future labor market, solid accounting knowledge is not enough, digital competence and adaptability are also essential. This study thus makes an important contribution to understanding the impact of digitalization on the professional role and which skills will be crucial going forward. Is also provides guidance for educational institutions on how accounting education can be adapted to a more digital era.