Purpose: The purpose of the essay and this study is to examine how digitization has affected the accounting profession and mainly the case company and their accounting work.  Research questions: (1) In what ways is the accounting profession changing as a result of the current rate of digitization? (2) How has the digitization of systems affected the work at different career levels within the case company? Method: The study is based on qualitative research where the empirical material has been collected through six interviews with people who are employed at the case company. Theory: The theory will be explained through the institutional theory, digitization, the accounting profession, strategy, structure, education, implementation of tools as well as a model of the organizational change.  Conclusion: The conclusion can be drawn that due to digitization the accountant's duties have changed and will continue to change in the future. The tasks have become more complex as the repetitive tasks have been automated and replaced by digital systems. It is important for companies to keep up with the development of digitization in order to survive in the labor market. / Syfte: Syftet med uppsatsen och studien är att djupdyka i hur digitaliseringen har påverkat redovisningsyrket och främst fallföretaget samt deras redovisningsarbete.  Forskningsfrågor: (1) På vilket sätt förändras redovisningsyrket till följd av den nuvarande digitaliserings takten? (2) Hur har digitaliseringen av system påverkat arbetet på de olika karriärsnivåer inom fallföretaget? Metod: Studien utgår från en kvalitativ forskningsansats där det empiriska materialet har insamlats genom sex stycken intervjuer med personer som är anställda på fallföretaget.    Teori: Teorin kommer att förklaras genom den institutionella teorin, digitalisering, redovisningsyrket, strategi, struktur, utbildning, implementering av verktyg samt en modell för organisationsförändring. Slutsats: Slutsatsen kan dras att på grund av digitaliseringen har redovisningsekonomens arbetsuppgifter förändrats och kommer fortsätta förändras i framtiden. Arbetsuppgifterna har blivit mer komplexa då de repetitiva uppgifterna har automatiserats och ersatts av digitala system. Det är viktigt för företag att hänga med i utvecklingen av digitaliseringen för att överleva på arbetsmarknaden.

Cette recherche tente d’évaluer le pouvoir de la profession comptable dans le cadre de la normalisation internationale après la réforme des institutions en 2001. La normalisation comptable internationale, processus technique et politique, se prête à une étude à travers les relations de pouvoir. Une grille d’analyse théorique est construite sur la base du cadre du pouvoir de Lukes (1974, 2005). Elle est ensuite appliquée à l’étude du pouvoir de la profession comptable sur le normalisateur international, en privilégiant la première dimension de ce cadre, l’étude des conflits observables, et la troisième dimension, l’étude des conflits latents. La première dimension est opérationnalisée à travers l’étude du développement d’un projet particulier, la norme IFRS 3 « Regroupements d’entreprises ». Les résultats montrent que l’IASB n’a pas changé sa position sur les questions clés du projet malgré l’opposition des membres de la profession comptable. La troisième dimension est opérationnalisée par l’étude de la composition des principales instances du normalisateur international. L’étude des dispositions des statuts et l’analyse du profil effectif des normalisateurs permettent de mettre en évidence une présence renforcée des membres des grands cabinets d’audit. Les résultats de ces deux études sont enfin comparés, discutés et rapprochés / The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied through power relations. A theoretical framework is built on the basis of the theory of power of Lukes (1974, 2005). It is then applied to the study of the power of the accounting profession on the international standard-setter, focusing on the first dimension of the framework, the study of observable conflicts, and the third dimension, the study of latent conflicts. The application of the first dimension goes through the case-study of the development of IFRS 3 "Business Combinations". The results show that the IASB has not changed its position on the key issues of the project despite opposition from members of the accounting profession. The application of the third dimension goes through the study of the composition of the main bodies of the international standard-setter. The study of IFRS Foundation’s constitution and the analysis of the profile of the standard setters can highlight an increased presence of members of the large audit firms. The results of these two studies are finally compared, discussed and reconciled

Le but de cette recherche doctorale est d’analyser les transformations successives de l’image perçue de ce qu’est un professionnel comptable dans les publicités qui leur sont adressées. À partir de l’étude des publicités parues dans la Revue française de comptabilité de 1955, soit sa date de création par l’Ordre des Experts-Comptables, à 2017, l’évolution des éléments centraux et périphériques de ces représentations a été analysée en accord avec la théorie du noyau central élaborée par Abric (1984). Pour ce faire, une étude sémiologique a été privilégiée, fondée sur l’analyse conjointe des messages dénotés et connotés de ces publicités. Les résultats de cette recherche montrent qu’en soixante ans, l’idéal du professionnel comptable est passé d’un individu inféodé à la machine à un expert des relations sociales, orienté aujourd’hui vers une quête de son plaisir au travail et dans sa vie privée, une transformation apparue au rythme des mutations technologiques qui ont émaillé l’histoire de la profession comptable. Sur le plan managérial, l’enjeu de cette recherche est de permettre à la profession comptable de mieux comprendre son image perçue pour mieux la maîtriser. Ce faisant, elle questionne les effets des publicités à l’attention des professionnels comptables sur la définition de leur identité professionnelle. / The goal of this doctoral research is to analyze the successive transformations of perceived image of what is an accountant in advertising aimed at them. Based on the study of advertisements published in the Revue française de comptabilité from 1955, creation date of journal by the French Order of Chartered Accountants, to 2017, the transformations of the constituent elements of the central core and the peripheral elements of accounting professionals social representations, have been analysed in accordance with Abric's theory (1984). To do this, a semiological study of advertisements was favored, based on the joint analysis of their denoted and connoted message. The results of this research show that in sixty years, the ideal of the accounting professional has gone from the machine domination to an expert in social relations, looking for pleasure at work and his or her life. It thus appears that successive technological changes in the accounting profession have contributed to the modernization of the image of what an accountant should be. The managerial interest of this research is to enable the accounting profession to better understand its perceived image in order to better control it. In doing this, this study also questions the effects of advertising the professional accountants their professional identity definition.

Syfte: Syftet med denna studie är att se hur yrkesrollen och yrkesidentiteten hos redovisningskonsulter förändras på grund av de externa förändringar som ständigt sker i branschen. Teoretisk ansats: Litteraturgenomgången är uppbyggd kring två delar. Den första är yrkesrollen och den andra är yrkesidentiteten. Metodologi: Studien använder sig utav en kvalitativ metod för att skapa en förståelse kring hur redovisningskonsulterna själva ser på hur förändringarna har påverkat deras yrkesroll och yrkesidentitet. Slutsatser: Slutsatsen som denna studie har kommit fram till är att fyra externa förändringar: auktorisationen av redovisningskonsulter, införandet av Reko, avskaffandet av revisionsplikten och införandet av K2 och K3 regelverken påverkar redovisningskonsulternas yrkesroll och yrkesidentitet. De har fått en utbredd yrkesroll och den sociala biten har blivit viktigare och även de personliga egenskaperna har förändrats. / Aim: The aim of this study is to see how the professional role and professional identity of accounting consultant's changes due to the external changes that constantly occur in the accounting profession. Theoretical approach: The literature review is structured around two parts. The first is the role of the professional and the other is professional identity. Methodology: The study uses a qualitative method to create an understanding of how accounting consultants themselves look at how the changes have affected their professional role and professional identity. Conclusions: The conclusion of this study has concluded these four external changes: the authorization of accountants, the introduction of Reko, the abolishment of audit requirement and introduction of K2 and K3 regulations affecting accounting consultants' professional role and professional identity. They have a more widespread professional role and the sociability has become more important and also the personal characteristics have changed.

Cette thèse a comme objectif de contribuer à la compréhension du processus de construction de l’identité des femmes experts-comptables. Elle s'appuie sur la réalisation d'une quarantaine d’entretiens semi-directifs, à portée biographique, réalisés auprès de femmes et d'hommes experts-comptables et stagiaires. Deux identités saillantes, de professionnelle et de mère, ont été plus particulièrement mises en évidence. Ces deux identités s’influencent réciproquement. Leurs évolutions s'interpénètrent et nourrissent une même construction identitaire. Les rôles de mère et de manager/professionnelle sont cependant porteurs de contradictions et de tensions qui induisent différentes stratégies de conciliation. La distinction de deux grandes catégories de stratégies, une stratégie de gestion familiale et une stratégie de gestion professionnelle a permis d'analyser la manière dont les femmes professionnelles comptables ont pu s’adapter à la culture organisationnelle des cabinets d'expertise. Ces pratiques ne sont cependant que principalement adaptatives et peinent à véritablement induire des changements culturels. / The thesis is positioned at the confluence of literature on gender, professions and identity and aims to contribute to the understanding of the processes of identity construction of women public accountants. The empirical data presented in this dissertation is based on over forty semi-structured biographic interviews with women and men, CPAs and trainees. My method was built progressively as a result of my immersion in the field and of my personal experience as a woman and professional accountant. Based on my findings, I highlighted the existence of an approved organizational path characterized by linear, constant upward mobility and submitted to organizational norms. This professional model, constructed as masculine, does not appeal to a majority of women, and especially mothers, who decide to have recourse to alternative professional models. Although promoted by the firms, these models lack the legitimacy of approved routes and often imply a derailment of women’s careers right from the early days because previous choices may limit the range of choices available in the future. My study is focused on the construction of women CPA’s professional identity and of its interaction with motherhood. I show that in constructing their identity women dwell on socially defined roles and organizationally available discourses that may be in contradiction with each other. Thus, women attempting to construct themselves as both good professional and mother may experience identity tensions. Nevertheless, their identities are not fragmented, but are the result of a continuous effort to integrate contradictory discourses in an ongoing biography. In addition, I highlight two types of strategies that women professional accountants use: strategies concerning family and strategies concerning work. Their analysis allow me to draw the conclusion that women CPA impose new work practices that are mostly adaptive practices and do not aim to alter the current ones.

Cette thèse a comme objectif de contribuer à la compréhension du processus de construction de l’identité des femmes experts-comptables. Elle s'appuie sur la réalisation d'une quarantaine d’entretiens semi-directifs, à portée biographique, réalisés auprès de femmes et d'hommes experts-comptables et stagiaires. Deux identités saillantes, de professionnelle et de mère, ont été plus particulièrement mises en évidence. Ces deux identités s’influencent réciproquement. Leurs évolutions s'interpénètrent et nourrissent une même construction identitaire. Les rôles de mère et de manager/professionnelle sont cependant porteurs de contradictions et de tensions qui induisent différentes stratégies de conciliation. La distinction de deux grandes catégories de stratégies, une stratégie de gestion familiale et une stratégie de gestion professionnelle a permis d'analyser la manière dont les femmes professionnelles comptables ont pu s’adapter à la culture organisationnelle des cabinets d'expertise. Ces pratiques ne sont cependant que principalement adaptatives et peinent à véritablement induire des changements culturels. / The thesis is positioned at the confluence of literature on gender, professions and identity and aims to contribute to the understanding of the processes of identity construction of women public accountants. The empirical data presented in this dissertation is based on over forty semi-structured biographic interviews with women and men, CPAs and trainees. My method was built progressively as a result of my immersion in the field and of my personal experience as a woman and professional accountant. Based on my findings, I highlighted the existence of an approved organizational path characterized by linear, constant upward mobility and submitted to organizational norms. This professional model, constructed as masculine, does not appeal to a majority of women, and especially mothers, who decide to have recourse to alternative professional models. Although promoted by the firms, these models lack the legitimacy of approved routes and often imply a derailment of women’s careers right from the early days because previous choices may limit the range of choices available in the future. My study is focused on the construction of women CPA’s professional identity and of its interaction with motherhood. I show that in constructing their identity women dwell on socially defined roles and organizationally available discourses that may be in contradiction with each other. Thus, women attempting to construct themselves as both good professional and mother may experience identity tensions. Nevertheless, their identities are not fragmented, but are the result of a continuous effort to integrate contradictory discourses in an ongoing biography. In addition, I highlight two types of strategies that women professional accountants use: strategies concerning family and strategies concerning work. Their analysis allow me to draw the conclusion that women CPA impose new work practices that are mostly adaptive practices and do not aim to alter the current ones.

Purpose – This thesis aimed at investigating students’ beliefs influencing their personal attitudes and subjective norms not to choose the accounting profession by using the simplified Theory of Reasoned Action (TRA) model. Theoretical framework – This study used the simplified TRA model to investigate the beliefs that influence students not to choose the accounting profession. From an accounting context, prior research has indicated that, there are intrinsic and extrinsic factors that determine the behavioural beliefs of students about the accounting profession. Likewise, normative beliefs are another construct of the simplified TRA model that influences students’ intentions towards the accounting profession. Methodology – Through a quantitative approach, questionnaires were sent electronically to first and second year students at five major universities in Sweden. In total, 323 students replied to the questionnaire. Since this study focused on students intending to choose business administration, non-business administration students were deleted from the sample giving an actual sample size of 228. The data collected was analyzed in two steps using multiple regression analysis. Findings – The findings of the study confirmed the simplified TRA model. The results showed that both behavioural and normative beliefs influenced students’ intentions not to choose the accounting profession. For behavioral beliefs, no personal interest in accounting, the belief that accounting is boring and the belief that other occupations (for instance, marketing and management) negatively influenced students’ attitudes not to choose the accounting profession. Similarly, for normative beliefs, teachers and peers influenced students’ subjective norms not to choose the accounting profession. Practical implications – The practical implications of this study are two-folded. Firstly, program directors at universities should engage in hiring qualified teachers in accounting, organize supportive activities to encourage students about the accounting profession. Also, program directors should include compulsory internships in the curriculum so that students can learn about the accounting profession. Secondly, former accounting students should get involved in the process of encouraging students about the accounting profession. Originality/value – This paper contributes to the existing literature by highlighting the beliefs influencing the personal attitudes and subjective norms of students not to choose the accounting profession. Therefore, the thesis provides an up-to-date theory about the TRA in the accounting profession in Sweden.

Les femmes, au Maroc, constituent une population hétérogène. Celles, qui, depuis l'indépendance, ont bénéficié de l'éducation puis accédé aux études supérieures, ont pu investir de nombreuses professions qu'elles exercent aujourd'hui parfois en nombre. Pourtant, certaines professions supérieures, comme la profession comptable, notamment dans son segment supérieur, l'expertise comptable, restent des bastions masculins. Les femmes y sont arrivées très lentement et restent en faible nombre, en particulier au stade de l'inscription à l'Ordre des experts-comptables. Cette étude se situe au croisement d'une sociologie des professions et d'une sociologie du genre. Elle montre comment l'intérêt s'est récemment porté sur la sociologie de la profession comptable dont le développement est lié à la libéralisation du marché et comment les modèles professionnels imposés par la colonisation à certains pays comme les pays arabes, dont le protectorat français au Maroc, ont influencé l'institutionnalisation des professions nationales. La place des femmes dans la profession comptable a été très peu étudiée et n'a encore fait l'objet d'aucun travail au Maroc. Aussi ce travail a eu également pour but l'étude de la profession, notamment au niveau de son segment supérieur, l'expertise comptable, au prisme du genre. A partir d'entretiens auprès de femmes mais également d'hommes comptables et experts-comptables à différentes étapes de leur vie professionnelle, ce travail montre la diversité des expériences et des vécus. Il analyse et interprète les trajectoires des femmes, que celles-ci soient linéaires ou qu'elles empruntent des voies alternatives qui les éloignent de l'inscription à l'Ordre. Certaines femmes feront l'expérience d'une accumulation de freins et obstacles qui remettent aujourd'hui en question la classique métaphore du « plafond de verre». D'autres au contraire, suivront des trajectoires linéaires qui leur permettront des carrières de réussite et l'accession à la stature de femmes « dirigeantes ». Les mécanismes susceptibles d'expliquer la diversité de ces parcours, dont les cursus, les conditions de travail, la place que la société fait aux femmes marocaines et la recherche permanente à laquelle s'astreignent les femmes d'un équilibre entre leur vie professionnelle et leur vie familiale, sont analysés dans ce travail. / Women in Morocco constitute an heterogeneous population. Those who, since the independence of the country, have benefited from education and accessed higher education, have been able to invest sometimes highly many professions. However, some higher professions like accounting, remain male bastions. Women have come to them very slowly and remain very few, especially when registering at the College of Accountants (Ordre).This study lies at the crossing of the sociology of professions and the sociology of gender. Starting from the development of the sociology of professions, first the Anglo-Saxon then the French one, it shows how interest has recently focused on the sociology of the accounting profession, the development of which is linked to the market liberalization and how professional models imposed on countries such as the Arab countries by colonization influenced the institutionalization of the national profession. In Morocco, the accounting profession was born with the French protectorate.The place of women in the accounting profession has been very little studied and it hasn't been the subject of any work in Morocco. Thus, this work also aimed to study accounting, through the prism of gender. From interviews with accountants, women but also men, at different steps of their professional life, this work shows the diversity of experiences. It analyzes the trajectories of women, either they have been linear or they have borrowed alternative routes that take them away from the registration to the College (Ordre). Some women have experienced an accumulation of disadvantages that would today question the classical metaphor of « glass ceiling ». Others on the contrary, have followed linear paths that have led them to successfully careers and to the stature of « leaders ». Mechanisms able to explain the diversity of courses, including curricula, working conditions, the women permanent search for a balance between their professional and their family lives and the place that society allows them are analyzed in this work.

This thesis deals with the use of accounting data for information support of small and medium-sized enterprises users. This thesis covers not only technical and procedural aspects of reporting. The first part of the thesis provides broader insight into SME and their limitation factors, future development of accounting and accounting profession and also insight into data presentation. In the second part there are examples of statements, which could be part of specific accounting systems for SME and could be used by internal users.

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.