Digitaliseringen är ett aktuellt ämne i dagens samhälle, och den snabba utvecklingen gör att redovisningsbranschen utmanas i allt större utsträckning än tidigare. Till följd av detta har det uppstått omfattande förändringar i redovisningskonsulternas dagliga arbete vilket påverkar redovisningsbranschen i stort. Syftet med studien var därmed att undersöka och analysera om en ökad digitalisering av redovisningsarbetet försämrar kvalitén av den produkt som redovisningskonsulter skapar. En empirisk undersökning har genomförts med hjälp av kvalitativ metod, där intervjuer med erfarna redovisningskonsulter skapat grunden för arbetet. För att ytterligare stärka det empiriska underlaget samlades sekundärdata in från de aktuella redovisningsbyråernas hemsidor. En jämförelse med den tidigare forskningen inom området gjordes sedan, där studiens resultat analyserades och tolkningar gavs. Resultaten ansågs inte ge tillräckligt starka indikationer för att digitaliseringen påverkar kvalitén av den produkt som redovisningskonsulter skapar. Därav är slutsatsen för denna studie att redovisningsproduktens kvalité inte tenderar att försämras av de digitaliserade processerna inom redovisningsyrket. / The digitization is a current topic in today's society, and the rapid progress creates greater challenges than before for the accounting industry. Due to this, significant changes have occurred in the accountants daily tasks which affects the industry in general. Thus, the purpose of the study was to investigate and analyze whether an increased digitization of the accounting profession deteriorates the quality of the product that accountants create. An empirical research has also been conducted using qualitative methods, where interviews with senior accountants create the basis for the study. To further strengthen the empirical data, secondary data was collected from the accounting bureaus websites. A comparison was then made with the previous research on the subject, whereupon the results of the study were analyzed and interpreted. The results of the study were not considered strong enough to provide indications that digitization affects the quality of the products that accountants create. Therefore, the conclusion of the study is that the product of the accounting does not seem to be impaired by the digitization within the accounting profession.

The chief aims of this study are to determine what, if any, accounting processes were employed during the first millennium BC (1000-332 BC) in Palestine, to determine whether these were the result of the socio-economic requirements of the various centralised polities operative in Palestine during this period, how these processes developed over the course of the first millennium and whether they conform to the definition of accounting provided in Chapter One. I have adopted an archaeological, epigraphic and qualitative approach taking into consideration the historical and socio-economic backgrounds of the different political administrations in control during the period under discussion. The evidence demonstrates that the adopted processes can be regarded as accounting processes since they conform to at least three of the four components of the definition of accounting and that these processes developed over the course of time depending on the particular requirements of the ruling authority. / Biblical and Ancient Studies / M.A. (Biblical Archaeology)

The chief aims of this study are to determine what, if any, accounting processes were employed during the first millennium BC (1000-332 BC) in Palestine, to determine whether these were the result of the socio-economic requirements of the various centralised polities operative in Palestine during this period, how these processes developed over the course of the first millennium and whether they conform to the definition of accounting provided in Chapter One. I have adopted an archaeological, epigraphic and qualitative approach taking into consideration the historical and socio-economic backgrounds of the different political administrations in control during the period under discussion. The evidence demonstrates that the adopted processes can be regarded as accounting processes since they conform to at least three of the four components of the definition of accounting and that these processes developed over the course of time depending on the particular requirements of the ruling authority. / Biblical and Ancient Studies / M.A. (Biblical Archaeology)