Als die Deutsche Forschungsgemeinschaft (DFG) im Mai 2007 in die Universitätsund Landesbibliothek Halle einlud, waren die Ziele klar abgesteckt: Die zahlreichen, von der DFG geförderten Massendigitalisierungsprojekte an deutschen Bibliotheken sollten besser koordiniert und für die Wissenschaft noch besser sichtbar werden. Vertreter der Bayrischen Staatsbibliothek, der Herzog August Bibliothek Wolfenbüttel, der Universitäts- und Landesbibliothek Halle, der Sächsischen Landesbibliothek – Staats- und Universitätsbibliothek Dresden (SLUB), der Staatsbibliothek zu Berlin, der Staats- und Universitätsbibliothek Göttingen und der DFG diskutierten deshalb über gemeinsame Datenformate und Richtlinien zur Gestaltung der Internetpräsentation von Digitalisaten.

Den pågående digitaliseringen genomsyrar flera av samhällets olika yrkesområden och där dess inverkan inom redovisningsbranschen är påtaglig. Tidigare forskning menar att de större förändringarna har skett inom det senaste decenniet och efterfrågar därmed fler kvalitativa studier som berör området redovisningsekonomer och hur de uppfattar digitaliseringen i sin yrkesroll. Studien ämnar därmed att undersöka hur digitaliseringen påverkar svenska redovisningsekonomers arbetsmoment och vilken inverkan detta har på yrkesrollen. För att besvara syftet har en kvalitativ metod tillämpats i form av semistrukturerade intervjuer där urvalet bestod av sex redovisningsekonomer verksamma inom mindre redovisningsbyråer och företag. Det teoretiska ramverket som har använts grundar sig på Knudsens (2020) studie och hans fyra beståndsdelar som enligt honom utgör redovisning. Det teoretiska ramverket heter Modified framework for research on accounting. Studiens resultat påvisade att digitaliseringen har bidragit till att arbetsmoment kan utföras mer effektivt som därmed har lett till en förändrad yrkesroll. De traditionella arbetsmomenten går snabbare att utföra så att redovisningsekonomer numera kan ägna mer tid åt kvalificerade arbetsmoment som är mer värdeskapande. Andra faktorer som bidrar till en förändrad yrkesroll är att de upplever en högre efterfrågan av digitala kunskaper från både branschen och kunder. Dessa är bidragande faktorer till att de numera beskriver sin yrkesroll mer som rådgivare alternativt systemvetare. Effektiviseringsmöjligheter är inte ett unikt resultat för denna studie då effektivitet är i likhet med vad många andra forskare redan kommit fram till. Digitaliseringen är en pågående process som öppnar upp för just effektivisering, nya möjligheter och utmaningar samt mål, där redovisningsekonomer måste lära sig att navigera bland dessa. Vårt teoretiska bidrag blir således att det blir svårt att prata om redovisningsekonomen i singular med anledning av att redovisningsekonomer anammar digitaliseringen på olika sätt som därmed får en varierad inverkan på yrkesrollen. För en fortsatt konkurrenskraft i branschen kan redovisningsekonomer dock inte bortse från digitaliseringen. / The ongoing digitalization permeates several occupations within the society, where its impact within the accounting sector is palpable. Earlier research suggests that major changes have taken place in the last decade and are calling for more qualitative studies connected to the role of the accountant and how they perceive digitalization within their profession. The purpose of this study is therefore to investigate how the digitalization affects Swedish accountants’ work tasks and what the role this plays in their occupational role. To answer the purpose, a qualitative method has been applied in the form of semi-structured interviews, where the selection consisted of six accountants, operating in small-sized accounting firms and companies. The theoretical foundational framework is built on Knudsen’s (2020) study and the four keycomponents that, according to him, constitute accounting. The name of the theoretical framework is Modified framework for research on accounting. The result of the study showed that the digitalization has contributed to the fact that tasks can be executed with more efficiency, leading to the change of the role of the accountant. The traditional tasks are quicker to perform so that the accountant can devote more time to more skilled tasks, creating more value in their role. Other factors contributing to a change of the role are that the accountants are experiencing a higher demand for digital literacy, both from the sector and clients alike. These are contributing factors to the fact that they nowadays describe their professional role lean more of business consultants or systems engineers. However, efficiency is not an exceptional result for this study as it is similar to what many other researchers have already concluded. Digitalization is an ongoing process that opens up for efficiency, new opportunities and challenges, and goals, where accounting economists must learn to navigate among these. Our theoretical contribution is the difficulty in terms of talking about the accounting economist in a singular form since accounting economists adopt digitalization in different ways which have a varying impact on the professional role. For continued competitiveness in the industry, accounting economists can thus not ignore digitalization.

Today most organizations are doing digital transformations to be more efficient and to offer better service and value. Healthcare is one of those organization that are doing digital transformations and are getting more and more digitalized as a part to be able to for example free more time for taking care of patients and offer better services. However, since healthcare in some point of views differ a bit from other organizations, this also means that they have different challenges when doing a digital transformation. Since healthcare as an organization are regulated by different laws, statutes, and regulations, and in some caseshave a different culture. This creates challenges when developing a digital transformation strategy. And they must consider several aspects such as communication, knowledge,integration, and patient safety when considering a digital transformation. This study aims to investigate these challenges within the healthcare

Through Laclau and Mouffes discourse theory, this study seeks to find and analyze the different types of discourses regarding digitalisation that exist in the Swedish upper secondary schools curriculum, focusing on those documents that regard the subjects Swedish and Swedish as a second language, and finally analyze what kind of implications these discourses can have for teachers in the subject of Swedish. The study starts with going through digital literacy and why it’s important in a digitalized world. With Laclau and Mouffes discourse theory as method, this study identifies several discourses available in the curriculum. These discourses are digital competence, digital work, digital tools, digital change and digital copyright. In addition to this, the study identifies three subjects as bearers of the discourse, the teacher, the student and the curriculum itself. The study finds that digitalization is loosely defined within the curriculum, leaving the teacher with the duty of both analyzing and construing their own view of digitalization within the subject Swedish. Finally, the study discusses the implications of these findings.

Denna studie visar hur både sensemaking och berättelser tjänar som verktyg för att ge fördjupad förståelse för de implikationer som digitalisering innebär för moderna organisationer och därigenom samspelet mellan organisering och digitalisering. Berättelser bidrar med en djupare förståelse för hur sensemaking konstrueras och struktureras i en organisation under digital transformation. Sensemaking och berättande visar hur organisationen konstruerar olika förändringsbilder av digitalisering, hur dessa fluktuerar, samt vad detta kan innebära för organisationens arbete med detta. / This study shows how both sensmaking and storytelling serve as a tool for providing in-depth understanding of the implications that digitalization entails for modern organizations and thereby the interaction between organizing and digitization. Stories contribute with a deeper insight of the way in which sensmaking is constructed and structured within an organization undertaking digital transformation. Sensemaking and storytelling show how the organization portrays various change images of digitization, the way these fluctuate, and what implications they may pose for organizations.

Communication is a key aspect of organizational success and along with technological improvements and increase in use of digital tools, it is becoming more important to understand how to undertake the change process known as digitalization. This paper researches the digitalization performed within a higher education institute in order to cope with Covid-19 and how communication was performed at different levels within the hierarchy. The aim is to identify how communication during change differs across the hierarchy and especially how this ties together with change management, role/position, and leadership. Furthermore, this will be compared against existing research and literature on communication to see whether there exist contradictions or contrasts which may be identifiable using i.e. position. The research question developed for this is: How do managers at different levels in the hierarchy of a higher education institute communicate with their staff during an externally forced digitalization? The findings show that, in practice, there are clear differences between the way managers at different levels in this institute communicate during the change process. This includes aspects such as the clearly reduced communication resulting from the more limited timeframe lower levels of management get prior to the implementation of change. It also includes certain speculative differences based on the information presented during interviews, although it is presented as speculative as the information may not present the full story. While these differences can be important to note in terms of their practical influence, it is also interesting from a theoretical perspective as new theories will need to be developed: It is also relevant for the societal aspect as e.g. differences between upper and lower managers, especially during challenging times such as digitalization, can lead to needless stress and friction if they are not understood.

Customer experience has become more difficult for companies to control with the expanding number of touch points that the companies must be aware off. One of the major reasons behind the expanding number of touch points has been digitalization. The financial sector is not excluded from this change. With the digitalization continuously improving and new financial technology (fintech) being developed, things might have changed. For example, bank offices and employees have been viewed as important in earlier studies, but has this changed? What is important and affects the customer experience in the Swedish financial sector today? The purpose of this paper is to gain a deeper understanding of which factors of banking services are considered important by customers today and whether there has been a shift since earlier studies. Thereby, we seek to establish what impacts the customer experience in financial institutions today. To find the answer to the purpose, a qualitative and quantitative study were conducted. The results of the full study show that employees are, as earlier studies have shown, still considered important when conducting a bank errand. However, in what context the employees are important seems to have changed. The results show that the quality that is delivered by the staff is important, while in earlier studies the relational aspect has been more important. Furthermore, the results show that bank offices are no longer considered important for the customer experience. Therefore, a shift can be identified. The study also show that it is important for the customer experience that the banks offer different channels for the customers to reach the bank. Furthermore, having the option to choose whether to resolve the bank errand on your own or obtain help from the bank is important for the customer experience. These two aspects are connected to the digital development of the industry. The results of the earlier research, referred to in this study, has not found these two aspects important. Our study therefore shows a significant shift, compared to earlier studies, in what customers consider important in contact with financial institutions.

To lead an organization in change is complex. Leaders today struggle with how to adapt to the digital transformational change organizations are being exposed to. Digitalization forces leaders to go beyond the traditional way of leading when professions are getting automated. This requires leaders to engage subordinates in the leadership to handle a transformational change since both subordinates and leaders are expected to adapt to technological development. Here is when the role of shared leadership becomes preferable. To investigate this complexity in the banking industry, a case study has been done. A qualitative method was used to collect and analyze the data needed to understand what leaders do to engage subordinates in the transformational change the banks are being exposed to. The results indicate that the leaders to some extent take advantage of shared leadership to involve subordinates. The findings could be applied to the shared leadership model, and the analysis shows that leaders tend to use all components to engage their subordinates, and all components are proven to be equally important. But, the analysis also shows that the banks still face challenges with being hierarchical, which inhibits the subordinates to be completely involved and engaged in the leadership. Conclusions have been made that the leaders believe they engage subordinates in transformational change, whereas not all subordinates perceive it that way.

We live in a world where technology and especially digital communications are rapidly evolving, but we rarely think about how or what this development affects. The aim of this bachelor study was to examine whether any differences in news value could be found between the digital and printed versions of a local newspaper, Kristianstadsbladet, as well as the causes for such differences. Using the quantitative method, we coded all 1,230 local news articles (585 printed and 645 digital) from Kristianstadsbladet’s printed paper and website versions, from 2019-11-11 to 2019-11-29, with excluding days of Saturday’s and Sunday’s. Our results showed that our main hypothesis did not quite agree with our results since news value was largely the same on both platforms. Kristianstadsbladet published the same amount of subject categorys in percentage terms, except the subject “Lifestyle” which got more space on their website than in their printed paper. We also concluded that digitalization of mass media is one of the biggest reasons for Kristianstadsbladet to publish the same local news on both their platforms due to modern technology.

Titel: IFRS 15: fyra år efter införandet - En kvalitativ studie om hur en intäktsstandard har sett ut i praktiken utifrån revisorns perspektiv Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Miranda Rashid Zadeh och Evelina Ferner  Handledare: Mattias Hamberg Datum: 2022 – Januari  Syfte: Syftet med studien är att undersöka hur revisorer upplever att deras rutiner och tillämpning av digital system förändrats efter införandet av IFRS 15. Studien ämnar även att undersöka hur revisorer upplever att införandet av standarden påverkat revisionskvalitén.  Metod: Studien baserar sig på en kvalitativ metod i form av semistrukturerade intervjuer. För att besvara syftet intervjuades sex auktoriserade revisorer med god kunskap inom IFRS. Analysen av det insamlade datamaterialet genomfördes med hjälp av kodning och baserades på de tre temana: Revisorns rutiner, Digitala system samt Revisionskvalité.  Resultat och slutsats: Revisorerna upplevde att det inte blev någon större skillnad för deras rutiner efter IFRS 15. De menar att IFRS 15 inte utmärker sig från de tidigare standarderna, men att den varit svårare att tillämpa på grund av ökade krav och detaljer. Det finns fortfarande bolag som har svårt att följa IFRS 15 och därför har revisorn behövt vägleda bolagen i större utsträckning. Efter implementeringen har revisorerna även behövt anpassa sig till klienternas uppdaterade system. Dock har revisionsbyråernas system inte ändrats på grund av standarden. Avslutningsvis har IFRS 15 inte haft en lika stor påverkan för revisorerna i praktiken jämfört med vad som förväntades innan implementeringen.  Examensarbetets bidrag: Vår studie bidrar till tidigare forskning i form av en ökad förståelse för vilka förändringar IFRS 15 medfört i praktiken. Med vår studie hoppas vi att revisionsbyråerna och revisorerna får en överblick om förändringen och vad det har inneburit för deras rutiner och tillämpning av digitala system. Vi hoppas även på att framtida standardsättare kan ta del av revisorernas synpunkter för att se brister i standarden. Vidare önskar vi kunna väcka ett intresse hos andra att forska vidare inom intäktsredovisning.  Förslag till fortsatt forskning: Denna studie har fokuserat på vilken betydelse IFRS 15 har haft för revisorernas rutiner och användning av digitala system. Förslag till vidare forskning vore att studera en annan standard och dess påverkan på revisorers dagliga arbete. Ett ytterligare förslag vore att tillämpa en annan metod och undersöka IFRS 15 i praktiken utifrån företagens årsredovisningar. / Title: IFRS 15: four years after the implementation – A qualitative study of a revenue recognition standard from the auditor’s perspective Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Miranda Rashid Zadeh and Evelina Ferner Supervisor: Mattias Hamberg Date: 2022 - January  Aim: The purpose of the study is to examine how auditors experienced that their routines and application of digital systems have changed after the implementation of IFRS 15. The study also aims to examine how auditors experienced that the standard affected auditing quality.  Method: The study is based on a qualitative method in the form of semi-structured interviews. To answer the purpose, six authorized public accountants with good knowledge of IFRS were interviewed. The analysis of the collected data material was carried out using coding and was based on the three themes: The auditor's routines, Digital systems, and Audit quality.  Result and Conclusions: The auditors felt that there was no major difference in their routines in accordance with IFRS 15. They believe that IFRS 15 does not differ from the previous standards, but that it has been more difficult to apply due to increased requirements and details. There are still companies that struggles with IFRS 15 compliance, and therefore the auditor has needed to guide the companies to a greater extent. After implementation, the auditors have also had to adapt to the clients' updated systems. However, the audit firms' systems have not changed due to the standard. In conclusion, IFRS 15 has not had as great an impact on the auditors in practice compared with what was expected before implementation.  Contribution of the thesis: The study contributes to previous research by an increased understanding of what changes IFRS 15 has brought into practice. With our study, we hope that the auditing firms and auditors get an overview of the change and what it has meant for their routines and application of digital systems. We also hope that future standard-setters can take note of the auditors' views to see shortcomings in the standard. Furthermore, we wish to be able to arouse the interest of others to do further research in revenue accounting.  Suggestions for future research: As this study has focused on the significance of IFRS 15 for the auditors' routines and use of digital systems, a suggestion for further research would be to study another standard and its impact on auditors' daily work. Another proposal would be to apply a different method and examine IFRS 15 in practice, based on the companies' annual reports.