Skip to main content

Lund University Publications

LUND UNIVERSITY LIBRARIES

Digitalization of Bookkeeping in Small Organizations : 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
Accounting, Bookkeeping, Digitalization, Entrepreneurship, Regulation, Small Business
host publication
Handbook of Big Data and Analytics in Accounting and Auditing
pages
30 pages
publisher
Springer Nature
external identifiers
  • scopus:85160680313
ISBN
9789811944598
9789811944604
DOI
10.1007/978-981-19-4460-4_7
language
English
LU publication?
yes
id
8ab57ac6-ad2b-44ac-bc13-aedeb409e410
date added to LUP
2023-08-28 14:51:17
date last changed
2024-02-20 00:03:35
@inbook{8ab57ac6-ad2b-44ac-bc13-aedeb409e410,
  abstract     = {{<p>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.</p>}},
  author       = {{Alexandersson, Anna and Jansson, Andreas and Jonnergård, Karin}},
  booktitle    = {{Handbook of Big Data and Analytics in Accounting and Auditing}},
  isbn         = {{9789811944598}},
  keywords     = {{Accounting; Bookkeeping; Digitalization; Entrepreneurship; Regulation; Small Business}},
  language     = {{eng}},
  month        = {{01}},
  pages        = {{133--162}},
  publisher    = {{Springer Nature}},
  title        = {{Digitalization of Bookkeeping in Small Organizations : The Case of Sweden}},
  url          = {{http://dx.doi.org/10.1007/978-981-19-4460-4_7}},
  doi          = {{10.1007/978-981-19-4460-4_7}},
  year         = {{2023}},
}