Denna studie handlar om molnbaserad ekonomistyrning i små och medelstora företag och hur en existerande ekonomistyrningsmodul kan utvecklas i ett molnbaserat redovisningssystem. Fallföretaget i studien är Fortnox AB som vid uppsatsens början hade en ekonomistyrningsmodul som ansågs bristfällig. Prototyping kommer vara en stor del av studiens ansats och den efterliknas med en utvecklingsstudie inom systemutveckling. Den prototyp som utformas och förädlas genom studiens gång ska bidra med att Fortnox får ett bättre redovisningsprogram att erbjuda samt att revisionsbyråer och slutanvändare kan utvinna en bättre ekonomistyrning ur deras redovisningssystem. En sådan här systemutveckling förutspås också få ett par effekter hos små och medelstora företag vilka studien även ska kartlägga.Resultat: En ekonomistyrningsmodul anses enligt denna studie behöva erbjuda anpassningsbarhet, användarvänlighet, enkelhet, överskådlighet, vitalitet, grafisk och designmässig attraktivitet samt interaktion för att få genomslagskraft. Enligt användarna av Fortnoxs redovisningssystem kan inte detta erbjudas fullt ut i nuläget. I händelse av att en ekonomistyrningsmodul utvecklas till att bli mer anpassad efter ovanstående punkter så kan både användaren, dennes verksamhet eller organisation påverkas samt att ett par övergripande effekter kan förekomma. Effekter som kan uppstå är förbättrade processer och informationsflöden, tidseffektivitet, större förståelse, intresse och trygghet för användaren, ”rätt” informationsanvändning samt att hela ekonomier och företagsklimat kan gynnas av mer framgångsrika SMF. / This study is about cloud-based management accounting systems in small and mid-sized companies, and how an existing management accounting module can be developed within a cloud-based accounting system. The case study company is a Swedish provider of accounting systems, Fortnox AB, which had a deficient management accounting module at the beginning of this report. The scientific prospect of this study will mainly be prototyping, which is the usual way to improve a system within system development. The prototype, refined and developed through this study, shall combine Fortnox with better software as well as accounting firms and users of the system shall be able to obtain more useful information in their management accounting processes. It is predicted that system developments will provide with positive effects and this study will also examine how these appear in small and mid-sized companies.Result: The cornerstones of a successful management accounting module are considered to be adaptability, user friendliness, simplicity, lucidity, vitality, interaction and attractiveness through graphical design. This module was, according to the users of Fortnox’s accounting system, deficient as this report took place. However, if the management accounting module is developed to become more adaptable based on the above stated improvements the users, their organisations and the entire economy can benefit from it. The effects could be improved processes and information flows, time efficiency, a wider understanding, interest and comfortability for the user, “right” information usage and that the entire economy can benefit from successful SMEs.

Le modèle de l’Union européenne constitue la source d’inspiration la plus remarquable pour les systèmes d’intégration qui se développent à travers le monde, non seulement du fait de sa constellation institutionnelle mais également de l’existence de la Cour de justice de l’Union européenne et de sa jurisprudence constructrice. Ce modèle unioniste s’est notamment exporté sur le continent sud-américain au sein duquel se développe pertinemment une organisation comparable à l’Union européenne : la Communauté andine.Créée en 1969, elle se distingue des autres systèmes d’intégration présents dans la région en ce qu’elle constitue un ordre juridique communautaire andin propre, distinct des ordres juridiques de ses États membres, et fondé sur la primauté et l’applicabilité directe, ces deux mêmes principes qui ont façonné la construction de l’Union européenne. La Communauté andine dispose en outre d’une structure organique spécifique puisque le système d’intégration andin regroupe des institutions administratives, politiques et juridictionnelles.Parmi elles, à l’image de la Cour de justice de l’Union européenne, le Tribunal de la Communauté andine veille « au respect du droit dans l’interprétation et l’application » de la norme communautaire andine. C’est ainsi que, la jurisprudence de la Cour de justice de l’Union européenne sert de phare au Tribunal de justice de la Communauté andine dont elle éclaire l’office. C’est sur ce point que se concentre le présent travail de recherche qui tend à mettre en lumière la contribution de l’Union européenne à la constitution de l’ordre juridique de la Communauté andine par le biais de sa jurisprudence en constante évolution et dont la portée s’exerce à l’intérieur comme au-delà des frontières du continent européen. Or, la Communauté andine, système d’intégration désormais consolidé, traverse actuellement un processus de renouvellement en vue de se préparer aux nouveaux défis économiques et politiques de la région, tout en restant à la recherche d’un juste équilibre entre la stabilité et l’évolution nécessaire de son ordre juridique. / The model of the European Union is the most remarkable source of inspiration for systems of integration developing throughout the world, not only because of the wealth and diversity of its institutions but also due to the existence of the Court of Justice of the European Union and its constructive jurisprudence.In particular, this unionist model has been adopted within the South American continent, which has effectively developed an institution comparable to the European Union: the Andean Community.Created in 1969, it differs from other systems of integration in the region in that it constitutes a distinct Andean Community law independent from the legal structures of its Member States, and based on primacy and direct applicability - two principles that have shaped the construction of the European Union. In addition, the Andean Community has a unique structure since the Andean system of integration incorporates administrative, political and judicial institutions.Among them, as does the Court of Justice of the European Union, the Court of the Andean Community ensures that "the interpretation and application of the law" is respectful of the standards of the Andean Community. Thus, the jurisprudence of the Court of Justice of the European Union undeniably serves as a helpful model for the Court of Justice of the Andean Community.It is on this point that this research focuses, aiming to highlight the contribution of the European Union to the constitution of the legal order of the Andean Community through its continuously-evolving jurisprudence which carries influence both inside and outside of the borders of the European continent.The Andean Community has developed as a gradually-consolidated system of integration. It is currently undergoing a process of renewal in response to the new economic and political challenges emerging in the region, while still seeking to achieve a balance between the needs for legal stability and the necessary evolution of its legal system.