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Automatisering av Redovisningsprocesser med AI

H, Dania ; Palm, Gloria and Atayi, Shafigheh (2025) FEKH69 20251
Department of Business Administration
Abstract (Swedish)
Examensarbetets titel: Automatisering av Redovisningsprocesser med AI (Effektivisering och Tillförlitlighet)
Seminariedatum: 2025-01-16
Ämne/Kurs: FEKH69, Examensarbete i Redovisning på Kandidatnivå, 15 hp
Författare: Dania H., Gloria Palm, & Shafigheh Atayi
Handledare: Johan Dergård & Liesel Klemcke
Nyckelord: Artificiell intelligens (AI), automatisering, effektivisering, tillförlitlighet Forskningsfråga: Hur bidrar AI till redovisningsprocessen inom tillförlitligheten och effektivisering?
Syfte: Syftet med denna studie är att granska hur AI-drivna verktyg influerar effektiviteten och tillförlitligheten inom redovisningsprocesserna.
Metod: Studien använder en kvalitativ metod, där semistrukturerade intervjuer med revisorer, för att... (More)
Examensarbetets titel: Automatisering av Redovisningsprocesser med AI (Effektivisering och Tillförlitlighet)
Seminariedatum: 2025-01-16
Ämne/Kurs: FEKH69, Examensarbete i Redovisning på Kandidatnivå, 15 hp
Författare: Dania H., Gloria Palm, & Shafigheh Atayi
Handledare: Johan Dergård & Liesel Klemcke
Nyckelord: Artificiell intelligens (AI), automatisering, effektivisering, tillförlitlighet Forskningsfråga: Hur bidrar AI till redovisningsprocessen inom tillförlitligheten och effektivisering?
Syfte: Syftet med denna studie är att granska hur AI-drivna verktyg influerar effektiviteten och tillförlitligheten inom redovisningsprocesserna.
Metod: Studien använder en kvalitativ metod, där semistrukturerade intervjuer med revisorer, för att analysera hur AI-drivna verktyg påverkar tillförlitligheten och effektiviteten i redovisningsprocesser.
Teoretiska perspektiv: Introducerar de teoretiska ramverken Technology Acceptance Model (TAM), Transaction Cost Approach (TCA) och Sociotekniska Systemteori (STS), som används för att analysera och förstå studiens frågeställning.
Resultat: Analyseras den empiriska datan utifrån tre centrala teoretiska ramverk: TAM, TCA och STS. För att säkerställa en bredare och mer rättvis bild av den aktuella situationen inkluderas även AI-förordningen samt de nationella anpassningar som genomförts av den svenska regeringen. Det ger en helhetsbild av AI:s roll i redovisningsarbetet och att belysa de sociala, tekniska och organisatoriska faktorer som spelar in i implementeringen och användningen av AI-drivna verktyg.
Slutsats: Resultaten indikerar att fördelarna som effektivisering med hjälp av AI finns på grund av automatiseringen av repetitiva uppgifter. Detta frigör tid för revisorer att fokusera på mer strategiska och analytiska uppgifter. AI har även potential att höja kvaliteten på redovisningsrapporter genom att identifiera avvikelser och potentiella felaktigheter. Studien identifierar samtidigt utmaningar såsom behovet av mänsklig övervakning och dess höga applicerings-kostnader initialt. Studien rekommenderar att framtida forskare fokuserar huvudsakligen på kvantitativ forskning för ett generaliserbart resultat. (Less)
Abstract
Title: Automating Accounting Processes with AI (Efficiency and Reliability)
Seminar date: 2025-01-16
Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points (UPC) or ECTS
Authors: Dania H., Gloria Palm, & Shafigheh Atayi
Advisors: Johan Dergård & Liesel Klemcke
Key words: Artificial Intelligence (AI), automation, efficiency, reliability.
Research question: How does AI contribute to the accounting process in terms of reliability and efficiency?
Purpose: The purpose of this study is to examine how AI-powered tools influence the efficiency and reliability of accounting processes.
Methodology: The study uses a qualitative method, using semi-structured interviews with... (More)
Title: Automating Accounting Processes with AI (Efficiency and Reliability)
Seminar date: 2025-01-16
Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points (UPC) or ECTS
Authors: Dania H., Gloria Palm, & Shafigheh Atayi
Advisors: Johan Dergård & Liesel Klemcke
Key words: Artificial Intelligence (AI), automation, efficiency, reliability.
Research question: How does AI contribute to the accounting process in terms of reliability and efficiency?
Purpose: The purpose of this study is to examine how AI-powered tools influence the efficiency and reliability of accounting processes.
Methodology: The study uses a qualitative method, using semi-structured interviews with auditors, to analyze how AI-powered tools affect the reliability and efficiency of accounting processes.
Theoretical perspectives: Introduces the theoretical frameworks Technology Acceptance Model (TAM), Transaction Cost Approach (TCA) and Sociotechnical Systems Theory (STS), which are used to analyze and understand the study's question.
Result: The empirical data is analyzed based on three central theoretical frameworks: TAM, TCA and STS. To ensure a broader and fairer picture of the current situation, the AI Regulation and the national adaptations implemented by the Swedish government are also included. This provides a comprehensive picture of the role of AI in accounting work and highlights the social, technical and organizational factors that play a role in the implementation and use of AI- powered tools.
Conclusion: The results indicate that the benefits of AI-based efficiency improvements are due to the automation of repetitive tasks. This frees up time for auditors to focus on more strategic and analytical tasks. AI also has the potential to improve the quality of financial reporting by identifying discrepancies and potential errors. The study also identifies challenges such as the need for human supervision and its high initial implementation costs. The study recommends that future researchers focus primarily on quantitative research for generalizable results. (Less)
Please use this url to cite or link to this publication:
author
H, Dania ; Palm, Gloria and Atayi, Shafigheh
supervisor
organization
course
FEKH69 20251
year
type
M2 - Bachelor Degree
subject
keywords
Artificiell intelligens, Automatisering, Effektivisering, Tillförlitlighet, Artificial Intelligence, Automation, Efficiency, Reliability, AI
language
Swedish
id
9187830
date added to LUP
2025-09-16 10:17:14
date last changed
2025-09-16 10:17:14
@misc{9187830,
  abstract     = {{Title: Automating Accounting Processes with AI (Efficiency and Reliability)
Seminar date: 2025-01-16
Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points (UPC) or ECTS
Authors: Dania H., Gloria Palm, & Shafigheh Atayi
Advisors: Johan Dergård & Liesel Klemcke
Key words: Artificial Intelligence (AI), automation, efficiency, reliability.
Research question: How does AI contribute to the accounting process in terms of reliability and efficiency?
Purpose: The purpose of this study is to examine how AI-powered tools influence the efficiency and reliability of accounting processes.
Methodology: The study uses a qualitative method, using semi-structured interviews with auditors, to analyze how AI-powered tools affect the reliability and efficiency of accounting processes.
Theoretical perspectives: Introduces the theoretical frameworks Technology Acceptance Model (TAM), Transaction Cost Approach (TCA) and Sociotechnical Systems Theory (STS), which are used to analyze and understand the study's question.
Result: The empirical data is analyzed based on three central theoretical frameworks: TAM, TCA and STS. To ensure a broader and fairer picture of the current situation, the AI Regulation and the national adaptations implemented by the Swedish government are also included. This provides a comprehensive picture of the role of AI in accounting work and highlights the social, technical and organizational factors that play a role in the implementation and use of AI- powered tools.
Conclusion: The results indicate that the benefits of AI-based efficiency improvements are due to the automation of repetitive tasks. This frees up time for auditors to focus on more strategic and analytical tasks. AI also has the potential to improve the quality of financial reporting by identifying discrepancies and potential errors. The study also identifies challenges such as the need for human supervision and its high initial implementation costs. The study recommends that future researchers focus primarily on quantitative research for generalizable results.}},
  author       = {{H, Dania and Palm, Gloria and Atayi, Shafigheh}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Automatisering av Redovisningsprocesser med AI}},
  year         = {{2025}},
}