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Spelar storleken någon roll? Digitalisering i revisionsprocessen hos revisionsbyråer av varierande storlek

Modén, Camilla LU ; Johansson, Anna LU and Hörman, Ted LU (2019) FEKH69 20191
Department of Business Administration
Abstract (Swedish)
Titel: Spelar storleken någon roll? - Digitalisering i revisionsprocessen hos revisionsbyråer av varierande storlek

Seminariedatum: 2019-06-04
Kurs: FEKH 69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng
Författare: Ted Hörman, Anna Johansson, Camilla Modén

Handledare: Karin Jonnergård

Fem nyckelord: Digitalisering, Innovation, Storlek, Revisionsprocess, Revisionsbyrå

Syfte: Syftet med denna uppsats är att undersöka och förklara graden av digitalisering i revisionsprocessen hos revisionsbyråer av olika storlek. Detta för att analysera om det finns några eventuella samband i termer av digitalisering mellan de olika byråerna beroende på deras storlek samt förklara vad dessa samband kan bero på.

Teoretiska... (More)
Titel: Spelar storleken någon roll? - Digitalisering i revisionsprocessen hos revisionsbyråer av varierande storlek

Seminariedatum: 2019-06-04
Kurs: FEKH 69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng
Författare: Ted Hörman, Anna Johansson, Camilla Modén

Handledare: Karin Jonnergård

Fem nyckelord: Digitalisering, Innovation, Storlek, Revisionsprocess, Revisionsbyrå

Syfte: Syftet med denna uppsats är att undersöka och förklara graden av digitalisering i revisionsprocessen hos revisionsbyråer av olika storlek. Detta för att analysera om det finns några eventuella samband i termer av digitalisering mellan de olika byråerna beroende på deras storlek samt förklara vad dessa samband kan bero på.

Teoretiska perspektiv: Uppsatsens teoriavsnitt består av en litteraturbeskrivning samt en teoretisk utgångspunkt. Litteraturbeskrivningen redogör för revisionsprocessens olika delar samt för området digitalisering. Den teoretiska utgångspunkten består av tre teman: teorier om innovation, Davenport & Kirbys matris för automatisering och kognitiva teknologier samt teorier kring storlek och innovation.

Metod: Uppsatsen tillämpar både en kvalitativ och kvantitativ forskningsstrategi, med tyngdpunkt på den kvalitativa. Kvalitativa data har samlats in genom intervjuer och kvantitativa data har samlats in genom en enkätundersökning. Enkätundersökningen bygger på en egenutvecklad modell: Digitaliseringsgrad i revisionsprocessen.

Empiri: Det empiriska materialet utgörs av den samlade information som 17 intervjuer och 71 enkätsvar har genererat, där respondenterna har varit revisorer från olika revisionsbyråer av varierande storlek. Ytterligare en intervju utfördes med en tidigare FAR-anställd som är specialist på ämnet digitalisering och revision.

Resultat: Resultatet visar att graden av digitalisering signifikant skiljer sig åt mellan de tre olika storlekskategorierna. Den generella inställningen till digitaliseringen är positiv. Angående synen på vad digitalisering innebär är byråerna begränsade i sitt synsätt jämfört med vad forskning och teorier säger. De samband som framkommit tyder på att det är byråns drivkraft och ledarskap samt balansen mellan resurser och flexibilitet som avgör graden av digitalisering. De medelstora byråerna hade, vid tidpunkten för studien, den högsta graden av digitalisering följt av de små och sist de stora. (Less)
Abstract
Title: Does size matter? - Digitalization in the audit process in audit firms of varying sizes.

Seminar date: 2019-06-04

Course: FEKH 69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC)

Authors: Ted Hörman, Anna Johansson, Camilla Modén

Advisor: Karin Jonnergård

Key words: Digitalization, Innovation, Size, Audit Process, Audit Firm

Purpose: The purpose of this thesis is to investigate and explain the degree of digitalization in the audit process among audit firms of various sizes. Furthermore, we set out to analyze if there are any possible connections in terms of digitalization between the different firms, in regard to their size, and explain what... (More)
Title: Does size matter? - Digitalization in the audit process in audit firms of varying sizes.

Seminar date: 2019-06-04

Course: FEKH 69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC)

Authors: Ted Hörman, Anna Johansson, Camilla Modén

Advisor: Karin Jonnergård

Key words: Digitalization, Innovation, Size, Audit Process, Audit Firm

Purpose: The purpose of this thesis is to investigate and explain the degree of digitalization in the audit process among audit firms of various sizes. Furthermore, we set out to analyze if there are any possible connections in terms of digitalization between the different firms, in regard to their size, and explain what these connections may depend on.

Theoretical perspectives: The theoretical section of this thesis consists partly of a literature description and a theoretical standpoint. In the literature description we describe the various parts of the audit process and present a review of the area of digitalization. The theoretical starting point consists of three themes: theories of innovation, Davenport & Kirby's matrix for automation and cognitive technologies, as well as theories about size and innovation.

Methodology: The thesis applies both a qualitative and quantitative research strategy, with emphasis on the qualitative. The qualitative data has been collected through interviews and the quantitative data has been collected through a questionnaire based on a model, the degree of digitalization in the audit process, developed by the authors of this thesis.

Empirical foundation: The empirical foundation consists of the aggregate information generated by 17 interviews and 71 answers from the questionnaires, where the respondents have been auditors from various auditing firms of varying sizes. An interview was also conducted with a former FAR employee who possesses good business insight as well as into the subjects in question.

Conclusions: The results of this thesis show a significant difference in degree of digitalization between the different size categories. The middle-sized firms have the highest degree of digitalization followed by the small ones and finally the big ones. The general attitude towards digitalization is positive. Regarding the view upon what digitalization actually means it has been found that the firms are rather limited compared to what researchers have said. A coagency has been found between the size of the firm and the driving force, as well as firm size in relation to the balance between resources and flexibility. The middle-sized firms, at the time of this study, hold the highest degree of digitalization (Less)
Please use this url to cite or link to this publication:
author
Modén, Camilla LU ; Johansson, Anna LU and Hörman, Ted LU
supervisor
organization
course
FEKH69 20191
year
type
M2 - Bachelor Degree
subject
keywords
Digitalisering, Innovation, Storlek, Revisionsprocess, Revisionsbyrå
language
Swedish
id
8980029
date added to LUP
2019-09-03 16:36:25
date last changed
2019-09-03 16:36:25
@misc{8980029,
  abstract     = {Title: Does size matter? - Digitalization in the audit process in audit firms of varying sizes. 

Seminar date: 2019-06-04

Course: FEKH 69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC)
 
Authors: Ted Hörman, Anna Johansson, Camilla Modén

Advisor: Karin Jonnergård 

Key words: Digitalization, Innovation, Size, Audit Process, Audit Firm

Purpose: The purpose of this thesis is to investigate and explain the degree of digitalization in the audit process among audit firms of various sizes. Furthermore, we set out to analyze if there are any possible connections in terms of digitalization between the different firms, in regard to their size, and explain what these connections may depend on. 

Theoretical perspectives: The theoretical section of this thesis consists partly of a literature description and a theoretical standpoint. In the literature description we describe the various parts of the audit process and present a review of the area of digitalization. The theoretical starting point consists of three themes: theories of innovation, Davenport & Kirby's matrix for automation and cognitive technologies, as well as theories about size and innovation.

Methodology: The thesis applies both a qualitative and quantitative research strategy, with emphasis on the qualitative. The qualitative data has been collected through interviews and the quantitative data has been collected through a questionnaire based on a model, the degree of digitalization in the audit process, developed by the authors of this thesis. 

Empirical foundation: The empirical foundation consists of the aggregate information generated by 17 interviews and 71 answers from the questionnaires, where the respondents have been auditors from various auditing firms of varying sizes. An interview was also conducted with a former FAR employee who possesses good business insight as well as into the subjects in question.

Conclusions: The results of this thesis show a significant difference in degree of digitalization between the different size categories. The middle-sized firms have the highest degree of digitalization followed by the small ones and finally the big ones. The general attitude towards digitalization is positive. Regarding the view upon what digitalization actually means it has been found that the firms are rather limited compared to what researchers have said. A coagency has been found between the size of the firm and the driving force, as well as firm size in relation to the balance between resources and flexibility. The middle-sized firms, at the time of this study, hold the highest degree of digitalization},
  author       = {Modén, Camilla and Johansson, Anna and Hörman, Ted},
  keyword      = {Digitalisering,Innovation,Storlek,Revisionsprocess,Revisionsbyrå},
  language     = {swe},
  note         = {Student Paper},
  title        = {Spelar storleken någon roll? Digitalisering i revisionsprocessen hos revisionsbyråer av varierande storlek},
  year         = {2019},
}