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Digitalization of bookkeeping in small organization: The case of Sweden

Alexandersson, Anna ; Jansson, Andreas and Jonnergård, Karin LU (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:
author
; and
organization
publishing date
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
2024-02-19 18:14:40
@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}},
}