Datum: 2023-05-31 Nivå: Kandidatuppsats i Företagsekonomi Akademi: Akademin för Ekonomi, Samhälle och Teknik, Mälardalen  Universitet Författare: Nancy Jacob, Osama Mahmoud Ahmed, Thanojitha Selvanayagam                      (990101)               (001212)                            (970719) Titel: Den konstanta digitaliseringen av arbetsrollen redovisningskonsult   Handledare: Zelalem Abay   Nyckelord: Redovisningskonsulternas arbete, bokföringsprogram, digitalisering, automatisering, och molnbaserade databaser.  Forskningsfråga: Hur har digitiseringen och digitaliseringen av redovisningskonsultens arbete påverkat arbetsprocessen, kompetenskraven och intressenter? Syfte: Syftet med denna studie är att få en bild på hur arbetet som redovisningskonsult ser ut idag och digitaliseringens påverkan för yrkesrollen. Med en arbetsmarknad som konstant ändras och utvecklas kan det vara svårt att begripa de väsentliga aspekterna bakom yrket. Detta arbete ska undersöka vad som behövs för att vara en modern redovisningskonsult och de essentiella aspekterna bakom arbetet.  Metod: I denna studie användes en kvalitativ metod för undersökningen och insamlingen av empiriska materialet har genomförts med hjälp av nio semistrukturerade intervjuer som bygger på förutbestämda frågor. I studien har författarna utgått från en deduktiv process, vilket betyder att både teori och hypotes används för att utforma studiens forskningsfråga. Slutsats: Genom digitaliseringen blir redovisningskonsultens arbete mer automatiserat vilket resulterar i att rollen blir mer inriktad mot rådgivning. Dessutom har digitaliseringen gjort kundrelationer mycket enklare och smidigare. Den moderna redovisningskonsulten ska ha tillräckligt med kompetens både inom teori och IT för att kunna hantera de digitala verktygen som Fortnox och Visma. Konsulten behöver inte bära högre kunskap inom IT som exempelvis en programmerare. / Date: 2023-05-31 Level: Bachelor thesis in Business Administration Institution: School of business, Society and Engineering, Mälardalen University                              Authors: Nancy Jacob, Osama Mahmoud Ahmed, Thanojitha Selvanayagam                  ( 99/01/01)             ( 00/12/12)                        ( 97/07/19) Title: The constant digitalization of the work role accounting consultant Supervisor: Zelalem Abay   Keywords: Accounting consultants work, accounting programs, digitalization, automatization, and cloud-based database Research question: How has the digitization and digitalization of the accounting consultants work affected the work process, skill requirements and stakeholders? Purpose: The purpose of this study is to understand what the work of an accounting consultant looks like today and the impact of digitalization on the professional role. It can be difficult to understand the essential aspects behind the profession in a job market that is constantly changing and developing. This study aims to examine what is needed to be a modern accounting consultant and the essential aspects behind the work.  Method: In this study, a qualitative method has been applied and the retrieval of empirical data has been conducted by nine semi-structured interviews based on predetermined questions. A deductive research approach has been applied, which means that both theory and hypothesis are used to design the study's research question. Conclusion: With digitalization, the work of the accounting consultant is automated and this results in the work of accounting consultants becoming more focused on advisory services. In addition, digitalization has made customer relations much simpler and smoother. The modern accounting consultant should have sufficient theoretical and IT knowledge to handle digital tools such as Fortnox, Visma, etc. However, having the same qualifications as, for example,  programmers are not required.

Nowadays, interconnectivity is becoming increasingly important. According to industry, the Industrial Internet of Things (IIoT) is the core technology of Industry 4.0. Connectivity between different processes or components in the industry makes one process aware of each other, making systems more intelligent and self-sufficient. This thesis proposes various ways to control and monitor an industrial process with the cloud, explaining step by step the connections between the industrial equipment and the cloud. Furthermore, this thesis's one sub-objective is to make an industrial process, which was previously PLC-based, entirely cloud-based. For the latter work, simulation software is used to create a production line, as there is a lack of equipment. Consequently, it will also test the flexibility of the system to move between the virtual and the real environment, which is another challenge of Industry 4.0 and digitalisation. In the discussion part, the thesis talks about the shift from PLC-based to PC-based systems in the industry, mentioning the limitations and advantages.

Vehicle stops and speed variations account for a large percentage of vehicle fuel losses especially at signalized intersections. Recently, researchers have attempted to develop tools that reduce these losses by capitalizing on traffic signal information received via vehicle connectivity with traffic signal controllers. Existing state-of-the-art approaches, however, only consider surrogate measures (e.g. number of vehicle stops, time spent accelerating and decelerating, and/or acceleration or deceleration levels) in the objective function and fail to explicitly optimize vehicle fuel consumption levels. Furthermore, the majority of these models do not capture vehicle acceleration and deceleration limitations in addition to vehicle-to-vehicle interactions as constraints within the mathematical program. The connectivity between vehicles and infrastructure, as achieved through Connected Vehicles technology, can provide a vehicle with information that was not possible before. For example, information on traffic signal changes, traffic slow-downs and even headway and speed of lead vehicles can be shared. The research proposed in this dissertation uses this information and advanced computational models to develop fuel-efficient vehicle trajectories, which can either be used as guidance for drivers or can be attached to an electronic throttle controlled cruise control system. This fuel-efficient cruise control system is known as an Eco-Cooperative Adaptive Cruise Control (ECACC) system. In addition to the ECACC presented here, the research also expands on some of the key eco-driving concepts such as fuel-optimizing acceleration models, which could be used in conjunction with conventional vehicles and even autonomous vehicles, or assistive systems that are being implemented in vehicles. The dissertation first presents the results from an on-line survey soliciting driver input on public perceptions of in-vehicle assistive devices. The results of the survey indicate that user-acceptance to systems that enhance safety and efficiency is ranked high. Driver–willingness to use advanced in-vehicle technology and cellphone applications is also found to be subjective on what benefits it has to offer and safety and efficiency are found to be in the top list. The dissertation then presents the algorithmic development of an Eco-Cooperative Adaptive Cruise Control system. The modeling of the system constitutes a modified state-of-the-art path-finding algorithm within a dynamic programming framework to find near-optimal and near-real-time solutions to a complex non-linear programming problem that involves minimizing vehicle fuel consumption in the vicinity of signalized intersections. The results demonstrated savings of up to 30 percent in fuel consumption within the traffic signalized intersection vicinity. The proposed system was tested in an agent-based environment developed in MATLAB using the RPA car-following model as well as the Society of Automobile Engineers (SAE) J2735 message set standards for vehicle-to-infrastructure (V2I) and vehicle-to-vehicle (V2V) communication. The results showed how multi-vehicle interaction enhances usability of the system. Simulation of a calibrated real intersection showed average fuel savings of nearly 30 percent for peak volumes. The fuel reduction was high for low volumes and decreased as the traffic volumes increased. The final testing of the algorithm was done in an enhanced Traffic Experimental Simulation tool (eTEXAS) that incorporates the conventional TEXAS model with a new web-service interface as well as connected vehicle message set dictionary. This testing was able to demonstrate model corrections required to negate the effect of system latencies as well as a demonstration of using SAE message set parsing in a connected vehicle application. Finally, the dissertation develops an integrated framework for the control of autonomous vehicle movements through intersections using a multi-objective optimization algorithm. The algorithm integrated within an existing framework that minimizes vehicle delay while ensuring vehicles do not collide. A lower-level of control is introduced that minimizes vehicle fuel consumption subject to the arrival times assigned by the upper-level controller. Results show that the eco-speed control algorithm was able to reduce the overall fuel-consumption of autonomous vehicles passing through an intersection by 15 percent while maintaining the 80 percent saving in delay when compared to a traditional signalized intersection control. / Ph. D.

On March 2011 a destructive 9.0-magnitude earthquake and tsunami along with nuclear explosions struck northeastern Japan; killing thousands of people, halting industry and crippling infrastructure. A large manufacturing company operating outside of Japan received the news in the middle of the night. Within a few hours of the tsunami hitting Japan, this manufacturer’s logistics team ran global materials management reports to communicate the precise status of the products originating from Japan to their entire global network of facilities. With this quick and far reaching communication the manufacturer was able to launch a successful contingency plan. Alternative suppliers, already existing as part of their global network, were evaluated and used to mitigate Japan’s disruptive impact. The resiliency of this manufacturer’s trusted network of supply chain trading partners allowed for minimum disruptions, saving countless money and maintaining continuity for its end-to-end supply chain. This manufacturer was part of a cloud-based supply chain that provided the catalyst to quickly shift its resources to allay the impact of no longer being able to receive product from Japan. Today's supply chains are global and complex networks of enterprises that aim to deliver products in the right quantity, in the right place, and at the right time in an increasingly volatile and unpredictable environment. To cope with internal and external supply chain instability and disruptions, supply chains need to be resilient to survive. A supply chain's ability to collaboratively share information with its supply chain partners is one of the most important factors that enhance a supply chain’s resilience. Cloud based supply chain management (SCM) creates a platform that enables collaborative information sharing that helps to identify, monitor and reduce supply chain risks, vulnerabilities and disruptions. However, supply chain academics and practitioners are at its infancy in understanding the capabilities of cloud based supply chains and its impact on resiliency. The goal of this dissertation is to explore how cloud based SCM make supply chains more resilient to disruptions. To achieve this goal the present research addresses the following fundamental research question: What is the impact of cloud based supply chain management (SCM) on supply chain resilience? To address this research question, this dissertation is comprised of three separate but interrelated essays. The first essay uses the systematically literature review (SLR) method to provide clear definitions of supporting constructs of supply chain resiliency (SCRES), classify the capabilities of SCRES, and identify existing research gaps and future SCRES research ideas. The second essay applies resource-based view (RBV) and dynamic capabilities as the theoretical lens to investigate the role of cloud based SCM in establishing SCRES. The second essay develops a theory-driven, conceptual model to illustrate and explain the relationships among cloud based SCM, SCRES, and the supply chain capabilities identified in the first essay. The third essay uses systems dynamics theory to develop two novel casual loop diagrams (CLD) and its equivalent systems dynamics (SD) models to quantitatively analyze the impact of cloud based information sharing on supply chain performance. A hospital supply chain is used as an illustrative example to show the positive impact on performance. Lead-time, inventory spend, and customer service levels are the comparative performance metrics used in this essay and are consistent with the findings of essays 1 and 2. One CLD and its equivalent SD model represent a traditional on-premise hospital supply chain information sharing platform and the other represent a cloud based hospital information sharing platform. The SD models simulate and compare the performance of the traditional and cloud based hospital supply chain platforms.

This lightning talk will discuss the prospects of ofering student workshops on how to use Google Education Apps and Microsoft 365. Google Education Apps and Microsoft 365 are two platforms that many colleges use today. Students emails are typically Outlook or Gmail products, which allows students access to whole suite of cloud based products, including storage, that will make their lives easier. Marc Prensky coined the term "Digital Native" in 2001, stating "students today are all 'native speakers' of the digital language of computers, video games and the internet". When most these Digital Natives get to college, they believe they are technologically proficient, yet when we them in instruction sessions and work with them on-on-one, many students are clueless about cloud tec hnology. How can we as librarians ilustrate to students how important it is to know this technology? Librarians should bring ideas, benefits, challenges, and lessons learned.

An understanding of opportunities and challenges in cloud computing is needed to better manage technology costs and create financial value. The purposes of this transcendental phenomenological study were to understand the lived experiences of minority business owners who operated business applications in the cloud and to explore how these experiences created financial value for businesses despite security challenges. Historically, minority business owners have experienced high rates of business failures and could benefit from information to help them manage business costs in order to position their businesses to grow and succeed. Modigliani-Miller's theorem on capital structure and Brealey and Young's concept of financial leverage were the conceptual frameworks that grounded this study. Data consisted of observational field notes and 15 individual semistructured interviews with open-ended questions. I used the in vivo and pattern coding approaches to analyze the data for emerging themes that addressed the research questions. The findings were that drivers of positive cloud-based experiences, such as easy access, ease of use, flexibility, and timesavings, created financial value for small business owners. In addition, the findings confirmed that opportunities in the cloud such as cost savings, efficiency, and ease of collaboration outweighed security challenges. Finally, the results indicated that cost-effective approaches such as the subscription model for acquiring technology created financial value for businesses. The findings of this study can be used by business owners, especially minority small business owners, to decide whether to move operations to the cloud to create financial value for their businesses.

I dag använder sig verksamheter i alla tänkbara storlekar utav ett eller flera olika affärssystem. Ett vanligt beslut vid anskaffning av ett affärssystem är om det ska vara molnbaserat eller inte. Att affärssystemet är molnbaserat innebär bland annat att en systemleverantör ansvarar för administration och datalagring. Leverantören av molntjänsten hyr ut affärssystemet i form av en tjänst som företaget får åtkomst till via internet. Detta innebär att tillgängligheten till systemet är högre än exempelvis ett lokalt affärssystem. Den tekniska tillgängligheten som möjliggör en hög åtkomst till systemet har konstaterats vara en av de två överlägset största faktorerna till att företag väljer att använda sig av molnbaserade affärssystem. Med denna faktor så tillkommer dock olika risker, som i sin tur visat sig vara den största faktorn till att företag värderar att inte välja ett molnbaserat affärssystem. I denna studie undersöks de risker som kan kopplas till tillgängligheten inom molnbaserade affärssystem. Genom en litteraturstudie och en kvalitativ undersökning lyfter studien fram de olika riskerna som kan uppkomma i samband med tillgängligheten inom molnbaserade affärssystem och hur företag kan arbeta för att motverka dem. Studien resulterar i tre konkreta alternativ för hur företag kan arbeta för att motverka de uppkommande risker. Syftet med studien har varit att bidra till befintlig forskning samt en trygg och hållbar användning av molnbaserade affärssystem för alla företag som använder eller planerar att använda sig av molnbaserade affärssystem. Nyckelord: Affärssystem, Molnbaserade affärssystem, teknisk tillgänglighet, risker, riskhantering / Abstract Today, businesses of all conceivable sizes use one or more different enterprise resource planning systems, also known as ERP. A common decision when purchasing an ERP-system is whether or not it should be cloud-based. The fact that the ERP-system is cloud-based means, among other things, that a system supplier is responsible for the administration and data storage. The cloud service provider rents out the ERP-system as a service that the company can access through the Internet. This means that accessibility to the system is higher than, for example, on-premise ERP-systems The technical accessibility that enables high access to the system has been found to be one of the two by far biggest factors in why companies choose to use cloud-based business systems. However, with this factor however, various risks also arise, which in turn have proven to be the biggest factor in why companies value not choosing a cloud-based business system. This study examines the risks that can be linked to the availability of cloud-based ERPsystems. Through a qualitative study, the study highlights the various risks that may arise in connection with accessibility in cloud-based ERP-systems, and how companies can work to counteract them. The study results in three concrete options for how companies can work to counteract these risks. The purpose of the study has been to contribute to existing research as well as a safe and sustainable use of cloud-based ERP-systems for all companies that use or plan to use cloud-based ERP-systems. Keywords: Enterprise Resource Planning system (ERP), technical availability, cloud-based ERP, risks, risk management

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Molnbaserade affärssystem blir allt mer populära och fördelarna är många. Däremot är den mest återkommande utmaningen datasäkerheten eftersom företag lämnar över kontrollen av datalagring till molnleverantören. Det krävs därmed förtroende och trygghet mellan molnleverantören och företagen. Otrygghet kring datalagring och säkerhet är en av huvudanledningarna till att företag betvivlar att investera i molnbaserade affärssystem. Syftet med studien var därmed att identifiera betydelsefulla aspekter som frambringar trygghet för SME-företag med datalagring i molnbaserade affärssystem och besvara studiens frågeställning:“Vilka aspekter är betydelsefulla för att SME-företag ska känna trygghet med datalagring i molnbaserade affärssystem?”. En kvalitativ ansats har tillämpats i studien för att besvara forskningsfrågan. Genom semistrukturerade intervjuer undersöktes området på djupet och vid analys av resultatet framkom betydelsefulla teman som låg till grund för studiens diskussion och slutsats. Trygghetsaspekterna som identifierades var följande: logghantering, tvåfaktorsautentisering, segmentering, krypterad data, backuper, datalagring inom EU, avtal och standarder, etablerad molnleverantör och transparent molnleverantör. Studiens slutsatser kan vara till stöd för molnleverantörer och SME-företag om vilka aspekter som är betydelsefulla för att skapa ökad upplevd trygghet med extern datalagring. Det kan då generera i en tryggare och mer förtroendegivande relation mellan båda parter när SME-företag överlämnar ansvaret över data till molnleverantören. / Cloud-based enterprise resource planning system (ERP-system) is becoming increasingly popular and the benefits are many. The most recurrent challenge is data security because the enterprises left the control of data storage to the cloud supplier. For that reason, trust and safety are required between the cloud supplier and the enterprise. Data storage and security are one of the main reasons why enterprises are hesitant to invest in cloud-based ERP-systems. The purpose of the research was thus to identify significant aspects that create safety for SMEenterprises with data storage in cloud-based ERP-systems and answer the research question:“Which aspects are significant for SME-enterprises to feel safe with data storage in cloudbased ERP-systems?”. A qualitative approach has been applied to answer the research question. Semi-structured interviews have been used to investigate the area in depth. With analysis of the results, significant themes emerged which underlies this paper discussion and conclusion chapters. The safety aspects that was identified were the following: log management, two-factor authentication, segmentation, encrypted data, backups, data storage within the EU, agreements and standards, established cloud supplier and transparent cloud supplier. The conclusions of the research can support cloud suppliers and SME-enterprises about which aspects that are significant to create a perceived security with external data storage. It can generate in a more secure and trusting relationship between both parties when SME-enterprises hand over responsibility for data to the cloud supplier.

Denna fallstudie har utförts på Stora Enso Skutskärs bruk och fokuserar på implementeringen av plattformen Fiori som är en del av företagets molnbaserade ERP-system. Studien använde sig av kvalitativa metoder som intervjuer på fallföretaget samt Alleima, Stora Enso Sunila och Stora Enso Varkaus. En enkätundersökning genomfördes även på Stora Enso Skutskärs bruk för att samla in kvantitativa data. Fallstudien valdes som metod för att analysera komplexa fenomen och sociala situationer.I den teoretiska referensramen framkommer fördelar och utmaningar med molnbaserade ERP-system. En fördel är exempelvis effektiv informationshantering medan en utmaning kan vara säkerheten. Vidare undersöks implementeringen av digitala verktyg där det framhävs att en välplanerad strategi och ledarskap som främjar samarbete och kommunikation är viktigt. Teorin framhäver att det ofta uppstår utmaningar med att implementera digitala verktyg, exempelvis brist på resurser och motstånd från medarbetare. Därefter presenteras teoretiska metoder för att stödja medarbetare vid införandet av digitala lösningar.Medarbetarnas upplevelse av plattformen Fiori var övervägande positiv och lärotillfällena som organiserades i samband med implementeringen uppskattades. Dock framkom det att kommunikationen kring implementeringen har varit en utmaning, och projektledaren har upplevt bristande stöd från ledningen. Motivationen att använda Fiori var låg eftersom lärotillfällena inte var obligatoriska. Det har även framförts förbättringsförslag så som tydligare supportkontakter och mer information om systemet. Studien har visat att upplevelsen inte är enhetlig hos de medarbetare som deltagit i studien, och studien diskuterar potentiella orsaker till detta. I studiens analys presenteras en ny processmodell som kan användas för att förbättra implementeringsprocessen. Modellen betonar vikten av kommunikation, ledarskap, stöd, delaktighet och resurser.Studien utfördes under åtta veckor och avgränsades till molnbaserade ERP-system. Det framkom intressant information under studiens gång som inte kunde undersökas vidare och resulterade i förslag till fortsatt forskning. Ett förslag var att undersöka hur information- och kommunikationsflöden påverkar implementeringsprocessen av digitala verktyg. / This case study has been carried out at Stora Enso Skutskär's mill and focuses on the implementation of the Fiori platform which is part of the company's cloud-based ERP system. The study used qualitative methods such as interviews at the case company as well as Alleima, Stora Enso Sunila and Stora Enso Varkaus. A survey was also carried out at Stora Enso Skutskär's mill to collect quantitative data. The case study was chosen as a method to analyze complex phenomena and social situations.In the theoretical frame of reference, advantages and challenges with cloud-based ERP systems emerge. An advantage is, for example, efficient information management, while a challenge can be security. Furthermore, the implementation of digital tools is examined where it is emphasized that a well-planned strategy and leadership that promotes collaboration and communication is important. The theory highlights that challenges often arise with implementing digital tools, for example lack of resources and resistance from employees. Then theoretical methods are presented to support employees in the introduction of digital solutions.The employees' experience of the Fiori platform was predominantly positive, and the learning opportunities organized in connection with the implementation were appreciated. However, it emerged that communication around the implementation has been a challenge, and the project manager has experienced a lack of support from management. The motivation to use Fiori was low because the learning opportunities were not mandatory. There have also been suggestions for improvements such as clearer support contacts and more information about the system.The study has shown that the experience is not uniform among the employees who participated in the study, and the study discusses potential reasons for this. In the study's analysis, a new process model is presented that can be used to improve the implementation process. The model emphasizes the importance of communication, leadership, support, participation, and resources.The study was conducted over eight weeks and limited to cloud-based ERP systems. Interesting information emerged during the study that could not be investigated further and resulted in suggestions for further research. One proposal was to investigate how information and communication flows affect the implementation process of digital tools.