Förändringar inom redovisnings- och revisionsbranschen : Ett perspektiv ur teorin om institutionella logiker

• Main Authors: Regnell, Anders, Westlander, Philip
• Format: Others
• Language: Swedish
• Published: Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013) 2018
• Subjects: accounting; auditing; institutional logic; Business Administration; Företagsekonomi
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68548

A field that previously has not been studied to a great extent is regarding how different factors in the environment has affected changes in the work of accountants and auditors. This has been examined and explained, using institutional logic theory. What has changed in the process of work for accountants and auditors, which factors have affected these changes and in which ways will these factors continue contributing to further development? Data has been collected through a qualitative method consisting of nine interviews, where three of these were held with accountants, five of them with auditors and one with a business advisor to try answering the purpose of this study. The conclusion of the study explains that the process of work mainly is managed digitally, where cloud computing is being used to upload and gain access to documents wherever you are. After the requirement of using an auditor became non-mandatory, the responsibility of accountants grew larger in the companies that chose to not use the services of auditors. Advisory is constantly growing, becoming a more important field of business for auditing firms. Due to clients having more knowledge regarding economy today than previously, the advisory has now become more advanced. Besides new digital functions, marketing services have developed contributing to changes within the industry. Logics regarding capitalism and regulations affect different areas of the society where increasing income and purpose of the profession is working both along and against each other. Previous research has identified digitization as a notable factor, contributing to changes within the accounting and auditing industry which is confirmed by this study. Aside from digitization affecting changes within the industries, the study highlights several other factors surrounding the profession, including changes in regulations, market and society, which has impacted the process of work. Understanding how different factors contributes to changes enables preparation for future occurrences which may affect organizations.