The contribution of small firms towards the creation of economic value in a country’s Gross Domestic Product, employment and innovation is widely acknowledged. Relatively little is known on how small firms are adopting IT strategically to acheive business-IT alignment and how alignment changes over time. This study examines from a dynamic perspective IT adoption actions undertaken by owner-managers, in relation to business-IT alignment in small firms in the island state of Malta. To attain its research objectives, the methodological stance adopted in this research study is that of grounded theory. Moving away from a deductive approach, this study embraces a constructivist approach using a combination of inductive and abductive thought. No fewer than thirty-one in-depth interviews are conducted with owner-managers to observe alignment patterns of IT adoption behaviour in their respective small firms operating in Malta and employing up to 49 employees. Four business-IT alignment equilibrium states are identified, serving as markers to map out the common IT alignment paths that each firm pursued, not necessarily in linear form, during their operational years. A substantive model, which identifies four distinct IT alignment patterns, denotes each common path that a group of firms took in their movement from one alignment equilibrium state to another, throughout their life-cycle stages. This study has substantive application and comprises several implications for the development of IT adoption behaviour when small firms endeavour to strategically align business with IT. It provides policy-makers, academic researchers and small firms’ owner-managers with a theoretical framework that can provide them with factors that can predict the kind of alignment patterns that are likely to occur. Findings indicate that the quality of IT related technological solutions that are taken up by each small firm are reliant on the owner-manager’s characteristics that focus mainly on the knowledge of internal IT expertise and the project management capabilities to manage IT outsourcers. Given that few studies have been conducted to study and establish patterns of IT alignment in small firms, this research provides an important contribution to knowledge and to the existing academic literature.

The audit industry is under a digital transformation where various IT-tools are being frequently used by auditors at different experience levels. It is almost impossible to perform an audit with good results without using any IT-tools. Therefore, pressure is put on audit firms,both Big 4 and Non-Big 4 firms to stay ahead or at least up to date in terms of the digital development, implementation and usage of IT-tools to not fall behind its competitors. Educating the audit team members in the different information technology systems (IT) will be of great importance so that auditors can utilize new technology and enhance audit quality.This study contributes with practical knowledge by mapping out and describing in detail how and in which IT-tools auditors spend their time in during their commitments during a typical week. Secondly, the study provides insights on the current IT-knowledge among auditors, which is a factor that influences the use of IT-tools among auditors. Further, this also includes, getting an enhanced understanding of what type of IT-knowledge that is required today, for the audit team member at a specific level, ranging from associates to partners at Big 4 and Non-big 4 firms. Thirdly, the thesis will also discuss impacts of digitalisation and advanced technologies in auditing and give an update of to what degree advanced technologies has been implemented.This was possible to accomplish through an online questionnaire and interview sessions which implied that seven different types of software are used by auditors where Spreadsheet software is one of the most frequently used IT-tools. Auditors generally use software they are familiar with and a resistance towards new software exists. The study also highlights the discussion if the implementation and use of advanced technologies is as widespread as the auditing firms are picturing it. Additionally, there is still a general lack of IT-skills among auditors, and students seeing a future in the auditing profession would have to take responsibility over their own IT-knowledge increasement alongside with educators implementing more IT-courses for students studying Business administration.

Svenska skolan har genomgått många förändringar, däribland inkluderingen av digitala hjälpmedel i undervisningen. Ökad användning av digitala verktyg ställer krav på lärarna, det vill säga att de måste öka sitt digitala kunnande i takt med utvecklingen. Hem- och konsumentkunskap (HKK) är inte bara ett praktiskt ämne, vilket kan göra det gynnsamt att implementera digitala hjälpmedel iundervisningen. Syftet med undersökningen var att redogöra för hur den digitala utvecklingen har påverkat den enskilde HKK läraren. En kvalitativ metod användes i form av sju intervjuer med yrkesverksamma lärare i ämnena HKK, matematik/NO, textilslöjd och engelska/SO under hösten 2021. Urvalet av lärare baseras på att det var brist på tillgängliga HKK-lärare och att de andra ämnena berör liknande kunskapskrav som HKK. Intervjuerna var semi-strukturerade och tog stöd av en intervjuguide. Data samlades in, bearbetades och analyserades utifrån en kvalitativ innehållsanalys. Resultatet visade att samtliga informanter var positiva till digitaliserad undervisning. Tid, planering och IT- kunskap var förutsättning för implementering i undervisningen. Digitalisering anses vara både tidssparande och tidsslukande. Tid för planering och inhämtande av kunskap omdigitala program är en förutsättning för digitalisering i undervisningen. Digital undervisning utövas i stor utsträckning. Det digitala hjälpmedlet kunde bli en distraktion för eleverna och de tappade lätt fokus. Differentierad undervisning med hjälp av digitala hjälpmedel kunde gynna vissa elever. / The Swedish school system has undergone many changes, including the inclusion of digital aids ineducation. Increased usage of digital tools places demands on teachers where they must increase their digital know-how in step with development. Home and consumer studies (HCS) is not just a practical subject, which can make it beneficial to implementation of digital aids in teaching. The objective of this examination was to account for how the digital development has affected the individual Home and consumer studies teacher. A qualitative method has been used in the form of seven interviews with professional teachers in the subject Home and consumer studies, Mathematics/Science and English/Social studies during the autumn of 2021. The selection of teachers is based on the lack of available HCS teachers and that the other subjects refer to similar points of the curriculum. The interviews have been supported by a semi-structured interview guide. Data has been collected, processed, and analyzed using a qualitative content analysis. The results showed that all participants were positive to digitalized teaching. Time, planning, and IT knowledge were prerequisites for implementation in teaching. Digitization is considered to be both time-saving and time-consuming. Time for planning and acquiring knowledge about digital programs is a prerequisite for digitization in teaching. Digital teaching is practiced to a large extent. The digital aid could become a distraction for the students, and they easily lost focus. Differentiated teaching using digital aids could benefit some students.

Plusieurs recherches ont étudié les facteurs de succès du SI dans le contexte des PME. Mais, les dirigeants ont du mal à utiliser ces résultats à cause du nombre important de facteurs et de résultats souvent contradictoires de leurs impacts sur l’organisation. Dans le cadre de la théorie des ressources et du modèle d’acceptation de la technologie et, en tenant compte du contexte spécifique des PME, nous construisons un modèle théorique du succès du SI en nous appuyant sur le facteur des connaissances en TI des dirigeants. Ce modèle est testé empiriquement sur un échantillon de 123 PME, qui sont recensées par une enquête par questionnaire réalisée à Hanoi et ses alentours. Le résultat nous montre que la connaissance stratégique en TI, l’accès à la connaissance en TI et la connaissance en management des TI ont des impacts positifs sur le succès du SI des PME. Plus précisément, la connaissance stratégique en TI a des impacts directs sur le succès du SI, tandis que la norme subjective et la facilité d’utilisation perçue transmettent totalement l’impact de la connaissance en management des TI et de l’accès à la connaissance en TI. / Several studies have investigated the success factors of IS in the context of SMEs. But managers are struggling to use these results because of the large number of factors and of contradictory results of their impact on the organization. In the framework of resource-based theory and technology acceptance model, and taking into account the specific context of SMEs, we construct a theoretical model of IS success by building on the IT knowledge factor of managers. This model is empirically tested on a sample of 123 SMEs, which are identified by a survey conducted in Hanoi and its surroundings. The result shows that the strategic IT knowledge, access to IT knowledge and management of IT knowledge have a positive impact on IS success of SMEs. More specifically, the strategic IT knowledge has a direct impact on the IS success, while subjective norm and perceived ease of use totally convey the impact of IT knowledge management and access to IT knowledge.

An efficient, functioning IT environment is vital to many companies, even to those not calling themselves IT companies. How to assimilate the IT skills needed and get the IT department to share their knowledge with the rest of the organization can, however, be difficult. The aim of this thesis is to find differences between how a company’s IT department employees and other employees experience and use IT training and IT help functions. The aim is also to identify and make suggestions on what artifacts and help functions can be further developed in order to enhance learning and sharing of IT knowledge. A case study was conducted at the Swedish bank Handelsbanken. The employees’ experiences and use of IT related training, artifacts and help functions were studied through a survey that was complemented by interviews and observations. A Mann-Whitney U test was conducted on the survey answers. The result shows differences between the IT department employees and other employees in three areas: IT introduction, wish for more IT training and frequency in calling the IT help desk. Further, the result indicates that the new employee orientation, the internal handbook, e-support and IT help desk all have room for improvements. / En effektiv, fungerade it-miljö är nödvändig för i stort sett alla företag, även för dem som inte benämner sig själva som it-företag. Hur företagen kan ta till sig de it-kunskaper som behövs och få it-avdelningen att dela med sig av sin kunskap till resten av organisationen, kan dock vara svårt. Syftet med detta examensarbete är att hitta skillnader mellan hur ett företags medarbetare på it-avdelninen och andra medarbetare i organisationen upplever och använder it-utbildning och it-hjälpfunktioner. Syftet är också att identifiera och ge förslag på vilka tjänster och hjälpfunktioner som kan vidareutvecklas för att främja lärande och delning av it-kunskap. En fallstudie genomfördes på Svenska Handelsbanken. Medarbetarnas upplevelser och användning av it-relaterad utbildning, tjänster och hjälpfunktioner studerades genom en enkätundersökning, som kompletterades med intervjuer och observationer. Ett så kallat Mann-Whitney U-test genomfördes på enkätsvaren. Resultatet visar på skillnader mellan it-avdelningens medarbetare och andra medarbetare i organisationen inom tre områden:  it-introduktion, önskan att få mer it-utbildning samt frekvensen i hur ofta de ringer till it-supporten. Resultatet visar också att introduktionen för nyanställda, den interna handboken, e-supporten och it-supporten alla har förbättringsområden.

Digitaliseringen av revisionsbranschen har varit ett omdiskuterat ämne, vilket beror på att branschen har genomgått stora förändringar under de senaste åren. Digitaliseringen har påverkat hur uppgifter utförs och hur problem tas an, vilket har och kommer innebära en förändring av samhällets olika delar. Sedan tidigare har det forskats på vilka faktorer som påverkar användningen av revisionsverktyg bland revisionsbyråer och revisorer, däremot mindre ur en svensk synvinkel. Syftet med denna studie är således att identifiera och bekräfta eller dementera tidigare forsknings funna faktorer som påverkar användningen av revisionsverktyg, samt testa dessa faktorers tillämpbarhet i Sverige. För att undersöka studiens syfte har en kvantitativ ansats använts med hjälp av en webbaserad enkät som har skickats ut till svenska revisionsbyråer. Hypoteserna i studien är baserade på den redan existerande forskningen. Studien utgår från Technology-Organization-Environment ramverkets tre kontexter, den tekniska, organisatoriska och miljömässiga. Faktorerna som undersöktes under respektive kontext var IT-kunskap, uppmuntran och standarder. Resultatet indikerar att det finns faktorer som påverkar användningen av revisionsverktyg även i en svensk kontext. Studien kan påvisa att uppmuntran och standarder har en signifikant påverkan på användningen. Det finns emellertid ett fortsatt behov av att forska vidare på ämnet då följande studies förklaringsgrad visar på en liten variation i användningen av verktygen. / The digitalisation of the audit profession has been a discussed topic due to the major changes in the industry in recent years. The digitalisation has affected how tasks are performed and how problems are addressed, which has caused changes in different parts of society. Factors that influence the use of Computer Assisted Audit Tools (CAATs) have previously been researched, but less in a Swedish context. The purpose of this study is to identify and confirm or deny previous factors found to affect the use of CAATs as well as the applicability of those factors in Sweden. To examine the purpose of the study a quantitative approach was used with the help of a web-based survey, sent out to Swedish auditing firms. The hypotheses in this study are based on previous research in the field. The study is based on the three contexts of the Technology-Organization-Environment framework, the technical, organisational and environmental context. The factors that were examined under each context were IT-knowledge, encouragement and standards. The result indicates that there are factors that affect the use of CAATs in a Swedish context. The study proves that encouragement and standards have a significant impact on the use of the tools. However, there is a continuing need to research the subject further as the degree of explanation in the analysis shows a small variation in the use of the tools.

Rollen som CIO är komplicerad och i ständig förändring. Rollinnehavaren ska förändra och förbättra organisationen samtidigt som CIO-rollen skapades utifrån ett behov av att erhålla en överblick och kunskap om vilka effekter beslut får. I dagsläget ligger mycket fokus på att CIO-rollen ska bidra med ökat värde till organisationen. Det finns dock ingen tydlig definition av vad CIO-rollen närmare innebär, grundat i specifik organisation kan rollens syfte variera. Avsaknad av en generell definition och konsensus av vad CIO-rollen innebär leder till att det är problematiskt att utvärdera rollen och hur väl den fungerar inom en organisation. Med denna studie ämnar vi påbörja arbetet med att tydliggöra CIO-rollen genom att identifiera kunskapsområden som är knutna till rollen. Dessa identifieras teoretiskt och studeras sedan empiriskt för att sättas i ett verklighetsperspektiv. Vi identifierar även utmaningar, saker att vidare studera som avser att underlätta det praktiska arbetet alternativt områden som kan bidra till att rollen blir tydligare. Vår kvalitativa fallstudie kring CIO-rollen består empiriskt av tre intervjuer. I vår analys studerar vi respektive kunskapsområden, det genom att studera den teoretiska CIO:n gentemot insamlad empirisk data. Vårt resultat är sex teoretiska kunskapsområden kopplade till CIO-rollen. Av de sex teoretiska kunskapsområdena har vi valt exkludera ett kunskapsområde. Det då vi empiriskt har identifierat att kunskapsområdet konkurrensfördelskunnande inte är relevant, då i huvudsak baserat på att våra intervjuobjekt verkar inom offentlig sektor. Vi kan utifrån vår analys dra slutsatsen att kunskapsområdet konkurrensfördelskunnande inte är ett viktigt område för CIO:er inom offentlig sektor. De områden som bekräftas relevanta är; ledarskapskunnande, verksamhetskunnande, strategiskt kunnande, kommunikativt kunnande samt IT-kunnande. Utmaningar vi har identifierat som är i behov av vidare studier är exempelvis vilka effekter ger en uppdelning av CIO-rollen samt hur påverkar uttalade förväntningar CIO-rollen. De utmaningar vi identifierat i studien anser vi behöver studeras mer för att bidra till att tydliggöra rollen. / The CIO role is complicated and constantly changing. The role holder must transform and improve the organization whilst the CIO-role was created out of a need to obtain an overview and understanding of the effects decisions gets. The CIO-role is today very focused on how the role will provide increased value to the organization. However, there is no clear definition of what the CIO-role is designed to aim for resulting in variance between the goal with and reason behind CIO:s in today’s organizations. The lack of a general definition and a consensus of what the CIO-role mean leads to a problematic task to evaluate the role and how well it functions within an organization. This study intends to begin the work on clarifying the CIO-role, this by identifying knowledge areas related to the role. These are identified theoretically and then studied empirically to be viewed in a reality perspective. We do also identify challenges, which is areas that need further research, designed to facilitate the practical work or alternately areas that can contribute to the role becoming more clear. Our qualitative case study about the CIO-role consists of three empirical interviews. We study respective knowledge areas in our analysis, this by studying the theoretical CIO against the collected empirical data. Our result is six theoretical knowledge areas related to the CIO-role. Of the six theoretical knowledge areas, we have chosen to exclude one. This when we empirically identified that the knowledge area competitive advantages is irrelevant, mainly based on that our respondents is working in the public sector. We can based on our analysis conclude that the knowledge area competitive advantages is not a key area for CIO:s in the public sector. The areas that we confirm as relevant are: leadership knowledge, business knowledge, strategic knowledge, communicative knowledge and IT knowledge. Challenges we have identified as in need of further research includes for example, the effects of giving a breakdown of the CIO-role and the impact of articulated expectations on the CIO-role. The challenges we have identified in the study are in need of further research in order to help clarify the role.