Digitalization of bookkeeping in small organization: The case of Sweden
(2023) p.133-162- Abstract
- Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on... (More)
- Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/8309dc5c-2603-46cd-8d65-e7be44b754ce
- author
- Alexandersson, Anna ; Jansson, Andreas and Jonnergård, Karin LU
- organization
- publishing date
- 2023
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- digital accounting, Sweden, Accounting, Bookkeeping, Entrepreneurship, Digitalization, Small Business, Regulation
- host publication
- Handbook in big data analysis in accounting and auditing
- editor
- Rana, Tarek ; Svanberg, Jan ; Öhman, Peter and Lowe, Alan
- edition
- 1
- pages
- 29 pages
- publisher
- Springer International Publishing
- external identifiers
-
- scopus:85160700275
- ISBN
- 978-981-19-4459-8
- 978-981-19-4460-4
- DOI
- 10.1007/978-981-19-4460-4_1
- language
- English
- LU publication?
- yes
- id
- 8309dc5c-2603-46cd-8d65-e7be44b754ce
- date added to LUP
- 2023-02-09 18:42:45
- date last changed
- 2024-11-16 18:19:32
@inbook{8309dc5c-2603-46cd-8d65-e7be44b754ce,
abstract = {{Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts.}},
author = {{Alexandersson, Anna and Jansson, Andreas and Jonnergård, Karin}},
booktitle = {{Handbook in big data analysis in accounting and auditing}},
editor = {{Rana, Tarek and Svanberg, Jan and Öhman, Peter and Lowe, Alan}},
isbn = {{978-981-19-4459-8}},
keywords = {{digital accounting; Sweden; Accounting; Bookkeeping; Entrepreneurship; Digitalization; Small Business; Regulation}},
language = {{eng}},
pages = {{133--162}},
publisher = {{Springer International Publishing}},
title = {{Digitalization of bookkeeping in small organization: The case of Sweden}},
url = {{http://dx.doi.org/10.1007/978-981-19-4460-4_1}},
doi = {{10.1007/978-981-19-4460-4_1}},
year = {{2023}},
}