Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.

Digitalisering är ett aktuellt ämne i dagsläget och teknologin har vuxit samt påverkat samhället. Det har påverkat ekonomer och deras arbetssätt. Det förekommer flertalet studier angående hur digitalisering påverkar ekonomrollen inom privat sektor, forskning kring ekonomernas egna erfarenheter och inom den offentliga sektorn är dock fåtalig. Offentlig sektor har kritiserats då den tekniska utvecklingen inte går framåt i den takt som övriga samhället. Detta då de har strukturer som försvårar införandet av moderniseringsarbete. Syftet med studien är att kartlägga och analysera erfarenheter med digitalisering samt möjligheter och utmaningar kring det utifrån ekonomers perspektiv. Studien har genomförts genom en kvalitativ metod där datainsamlingen gjordes på två offentliga organisationer genom sex semistrukturerade intervjuer. Digitalisering resulterar i att analog information skiftar till att bli digitaliserade. Den förbättrar den interna effektiviteten genom att effektivisera arbetsprocesser genom att eliminera manuella hanteringar och reducera de mänskliga felen. Ekonomistyrsystem handlar om att påverka beteendes hos medarbetarnas, men även chefernas beteende i organisationen. Studiens empiriska resultat visar att digitalisering har bidragit till en övergång från det analoga till det digitala. Det visar även att digitaliseringen har effektiviserat arbetsprocesser inom organisationerna. Vad gäller ekonomistyrningen i organisationerna har studien identifierat att det i arbetssättet främst råder en kombination av resultat- samt handlingsstyrning i organisationerna. Slutsatserna som studien presenterar är att fördelarna med digitalisering är att det har lett till effektivare arbetsprocesser och frigjort tid till mer kvalificerade arbetsuppgifter. Möjligheterna är att effektiviseringen leder till att mer fokus kan sättas på att hantera med kvalificerade arbetsuppgifter som faktiskt kräver det mänskliga ögat och minska de mänskliga felen. En nackdel är att ekonomerna inte besitter IT- kompetensen, och behöver ta hjälp av IT-avdelningen, vilket i sig är en utmaning då det uppstår utmaningar gällande kommunikationen. På grund utav detta upplever ekonomerna detta att systemen inte alltid är optimala att hantera utifrån deras arbetsuppgifter. Ytterligare en nackdel med digitaliseringen är att den påverkar den sociala kontakten och den kreativa förmågan negativt till följd av fler digitala möten istället för att träffas fysiskt. / Digitalization is a current topic at present and technology has grown and affected society. It has affected economists and their way of working. There are several studies regarding how digitalization affects the role of economists in the private sector, research on economists' own experiences and in the public sector is, however, few. The public sector has been criticized as technological development does not progress at the pace of the rest of society. This is because they have structures that make it difficult to introduce modernization work. The purpose of the study is to map and analyze experiences with digitization as well as opportunities and challenges around it from the perspective of economists. The study was conducted through a qualitative method where data collection was done on two public organizations through six semi-structured interviews. Digitization results in analog information shifting to being digitized. It improves internal efficiency by streamlining work processes by eliminating manual handling and reducing human error. Management control systems are about influencing the behavior of employees, but also managers' behavior in the organization. The empirical results of the study show that digitization has contributed to a transition from the analog to the digital. It also shows that digitalization has streamlined work processes within organizations. With regard to management control in the organizations, the study has identified that there is both results control and action control in the organizations. The conclusions that the study presents are that the advantages of digitization are that it has led to more efficient workflow processes and freed up time for more qualified tasks. The possibilities are that the streamlining leads to more focus being placed on dealing with qualified tasks that require the human eye and reduce human errors. A disadvantage is that economists do not possess IT skills, and need the help of the IT department, which is a challenge as challenges arise regarding communication. Due to this, economists experience that the systems are not always optimal to handle based on their tasks. Another disadvantage of digitalization is that it negatively affects social contact and creative ability as a result of more digital encounters instead of meeting physically.

The overall purpose of this study was to evaluate the current status of the Sherman Act's application to the professions, with emphasis on the accounting profession. This was further stated as two purposes. 1. The primary purpose was to interpret the historical development and current status of the most important defenses used in the courts by the professions and professionals against alleged violations of the Sherman Act. 2. The second purpose was to evaluate the relative importance of variables, including the defenses used, that have affected the outcomes of court cases involving alleged violations of the Sherman Act.

Syftet med denna studie är att undersöka den låga graden av misstanke-rapporteringar vad gäller penningtvätt bland revisorer och identifiera de bakomliggande faktorerna till detta, samt undersöka vilka åtgärder som kan vidtas för att öka revisorns medvetenhet. Studien har utgått från en kvalitativ metod med semistrukturerade intervjuer. I studiens slutsats presenteras olika faktorer som bidrar till den låga graden av misstanke-rapportering av penningtvätt bland revisorer och vilka åtgärder som bör vidtas i framtiden för att förebygga denna problematik. Studiens slutsats framhäver flertalet faktorer som bland annat omfattas av den starka lojaliteten gentemot kunder och riskerna, samt svårigheterna i att anmäla och upptäcka penningtvätt. Åtgärder som diskuterats är bland annat att erbjuda fler utbildningsmöjligheter som omfattar penningtvätt och att öka kommunikationen med olika myndigheter. Studiens slutsats betonar dessutom att åtgärder kan erbjudas i olika utsträckningar och beror bland annat på revisionsbyråns storlek och omfattning. / The purpose of this study is to investigate the low degree of suspicion reporting regarding money laundering among auditors and identify the underlying factors for this, as well as investigate what measures can be taken to increase the auditor's awareness. The study has been based on a qualitative method with semi-structured Interviews. In the studies conclusion, various factors are presented that contribute to the low degree of suspicion-reporting of money laundering among accountants and what measures should be taken in the future to prevent this problem. The studies conclusion highlights a number of factors that include, among other things, the strong loyalty towards customers and the risks, as well as the difficulties in reporting and detecting money laundering. Measures discussed include offering more educational opportunities covering money laundering and increasing communication with various authorities. The study's conclusion also emphasizes that measures can be offered to different extents and depends, among other things, on the audit firm's size and scope.

Bakgrund: Hållbarhetsrapporten har utvecklats i snabb takt under de senaste åren och börjar få en allt större plats i företagens rapportering. Hållbarhetsrapporten blev reglerad i svensk lag år 2017, men innehållet i rapporten är till stor del frivillig och flexibel. Detta har lett till att rapporten kan utformas på flera olika sätt, med hjälp av olika ramverk som skapats för att underlätta upprättandet. Även med hjälp av ramverk är hållbarhetsrapporten komplex och svår att upprätta. Företag kan ta hjälp av redovisningskonsulter, men även dessa ställs inför utmaningar vid upprättandet. Uppsatsen fördjupar sig i de utmaningar som redovisningskonsulterna ställs inför vid upprättandet och undersöker även vad som motiverar valet av ramverk (GRI/SASB/IIRC).  Syfte: Uppsatsen syftar till att få en förståelse för de utmaningar som redovisningskonsulter upplever vid upprättandet av hållbarhetsrapporter och vad som motiverar valet av ramverk (GRI/SASB/IIRC).  Metod: Uppsatsen genomförs med hjälp av en kvalitativ fallstudie och utgår ifrån en deduktiv ansats. I uppsatsen används de två traditionella teorierna, intressentteorin och den institutionella teorin. Det empiriska materialet har samlats in via nio stycken semistrukturerade intervjuer. Intervjuerna gjordes med redovisningskonsulter från de fem största revisionsbyråerna i Sverige och analyserades sedan med hjälp av en tematisk analys.  Slutsats: Det går att konstatera att det är mycket som sker kring hållbarhetsrapportering för tillfället, vilket är utmanande för redovisningskonsulterna. Det som framkommit genom uppsatsen är att tre av fyra utmaningar som tidigare forskning identifierat fortfarande är aktuella för redovisningskonsulter. Dessa är utbildning, kunskap och lagar. Utöver detta har uppsatsen bidragit med två nya utmaningar för redovisningskonsulter, kunskap hos företag och ambitionsnivå hos kunder. Dessutom har det konstaterats att valet av ramverk påverkas av den imiterande isomorfismen. Uppsatsen har inte kunnat bestyrka att intressenter påverkar redovisningskonsulter varken när det gäller upprättandet av hållbarhetsrapporterna eller valet av ramverk. / Background: The sustainability report has developed rapidly in recent years and has taken a more important place in companies' reporting. The sustainability report was regulated in Swedish law in 2017, but the content is largely volentary and flexible. This has led to the report being designed in different ways, with the help of different frameworks that have been created to support the preparation of the report. Even with the help of the frameworks the sustainability report is still complex and difficult to prepare. Accountants can help companies to prepare the reports, but even the accountants are faced with challenges in preparation of the report. This essay gains an understanding of the challenges that accountants are faced with during the preparation of the report. It also explores what motivates the choice of framework (GRI/SASB/IIRC). Purpose: The purpose of the study is to gain an understanding of the challenges accountants experience in the preparation of sustainability reports and what motivates the choice of framework (GRI/SASB/IIRC). Method: The essay is carried out with the help of a qualitative case study and is based on a deductive approach. The two traditional theories, stakeholder theory and institutional theory, are used in the essay. The empirical material has been collected through nine semi-structured interviews. The interviews were held with accountants who work at one of the five biggest accounting firms in Sweden. The material was analyzed through a thematic analysis.  Conclusion: It can be stated that there is a lot happening with sustainability reporting at the moment, which is a challenge for the accountants. The result from the essay shows that three out of four challenges identified in previous research are still current for accountants. These are education, knowledge and laws. In addition to this, the essay has contributed two new challenges for accountants, companies' knowledge and customers' level of ambition. Further,  it has been found that the choice of framework is influenced by the mimetic isomorphism. The essay has not been able to confirm that stakeholders affect the accountants either when it comes to the preparation of the sustainability reports or the choice of framework.

Bakgrund och problemdiskussion: Att erhålla ett godkänt resultat på auktorisationsprovet och därmed bli auktoriserad revisor utgör ett långsiktigt mål och milstople för många revisionsmedarbetare. I Sverige motsvarar denna titel en kvalitetsstämpel på att revisorn har den kompetens som krävs för att enligt nationell lagstiftning utöva professionen. I dagens föränderliga samhälle möter revisionsyrket nya krav, dilemman och reformer för att säkerställa att branschen balanserar yrkets attraktion med kompetens. Studien ämnar således att utforska de komplexiteter och utmaningar som är förknippade med att uppnå denna eftertraktade titel med hänsyn till branschens föränderliga krav och den föränderliga utbildningsmiljön som råder för framtida revisorer. Speciellt med tanke på att det är cirka 40 procent som i dagsläget erhåller ett underkänt resultat. Syfte: Syftet med studien är att analysera eventuella mönster, trender och hinder som påverkar möjligheterna till auktorisation. Metod: Studien bygger på en deduktiv flermetodsstudie där befintlig teori har använts för att härleda hypoteser som sedan testas statistiskt utifrån data tilldelad av Revisorsinspektionen. För att skapa ytterligare förståelse för resultaten från den kvantitativa delstudien utförs även semistrukturerade intervjuer som syftar till att inkludera tentandernas egna uppfattningar och erfarenheter. På så sätt tillåts fördjupande inslag för att vidga insikterna och generera en helhetlig bild över tentandernas potential att erhålla ett godkänt resultat.  Slutsats: Utifrån teorier om profession, kompetensutveckling, genus och socialt kapital visar resultaten att byråtillhörighet, ålder och provtillfälle har en avgörande påverkan på om tentanden lyckas på auktorisationsprovet. Arbetslivserfarenhet från Big-4-byråer anses vara betydande för framgång på provet, vilket medför att provets bredd och relevans i förhållande till verkliga typsituationer kan ifrågasättas. Dessutom poängteras det även hur individuella faktorer har ett inflytande på utfallet. Vidare visar resultatet hur RIFS 2018:1's införande har haft en negativ påverkan på erhållna poäng och möjligheten till ett godkänt resultat. Trots detta anses yrkets roll som profession inte hotad i och med provets bibehållande svårighetsgrad såväl som att arbetslivserfarenhet uppfattas som det främsta medlet för kunskapsinsamling. / Background and Problem: The pursuit of achieving a passing result on the certification exam, and thereby becoming a certified public accountant, is a long-term goal and milestone for many audit employees. In Sweden, this title represents a benchmark of quality assurance that the auditor has the competence required to practice the profession according to national legislation. In today's changing society, the audit profession faces new demands, dilemmas, and reforms to ensure that the industry balances professional attractiveness with competence. The study thus aims to explore the complexities and challenges associated with achieving this coveted title, taking into account the changing demands of the industry and the changing educational environment prevailing for future accountants, especially considering that it is approximately 40 percent who currently receive a failing result.  Purpose: The purpose of the study is to analyze possible patterns, trends, and obstacles that affect the possibilities for authorization.  Method: The study is based on a mixed-methods research with a deductive approach, where existing theory has been used to derive hypotheses that are then tested statistcally based on data provided by Revisorsinspektionen. In order to gain further understanding of the results from the quantitative sub-study, semi-structured interviews are also conducted with the aim of incorporating the examinees' own perceptions and experiences. With this approach, deeper insights are allowed to broaden and generate a holistic picture of the examinees' potential to obtain a passing result.  Conclusion: Based on theories about profession, competence development, gender and social capital, the results show that agency affiliation, age, and the time of examination significantly influence whether the examinee suceeds in the CPA-exam or not. Work experience from Big-4 agencies is considered significant for success on the exam, which disputes the exam´s relevance to real-life situations. Additionally, results demonstrate how the introduction of RIFS 2018:1 has negatively impacted the points obtained and the possibility of achieving a passing result. Despite this, the auditing profession is not considered threatened due to the CPA-exam's maintained level of difficulty, as well as the perception that practical expertise is the primary means of acquiring knowledge.

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

Abstract in English, Southern Sotho and Afrikaans / South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, marketing, communication and teamwork among other managerial skills. However, it has been found that accounting professionals have inherent characteristics that could act as barriers to career transition and adaptability in the volatile and challenging accounting profession. This study employed an interpretative phenomenological analysis research design to gain insights on the way CAs(SA) in the financial services sector have managed to overcome barriers and leverage enablers to transition their careers. Accordingly, interviews were conducted with CAs(SA) who occupy or have occupied a management position in the financial services sector. The findings revealed that the participants had prepared themselves for transition by gaining credibility and confidence by means of exposing themselves to challenging work, leading others, taking part in varied activities, updating their substantive knowledge base and using mentors. Through their attitudes, behaviour and decisions, participants were able to influence their career development context by being adaptable. Further, participants revealed that they were able to overcome barriers by gaining practical experience and exposure to varied tasks and career development opportunities, reading, listening and further training and education. Participants were also able to overcome barriers and create enablers by learning from others through informal mentorships and working in strong teams, which limited the extent to which they had to learn from their own mistakes. These insights could benefit not only CAs(SA) themselves but also professional accounting bodies, academic institutions, training organisations and employers of CAs(SA). / Di-chartered accountant tsa Afrika Borwa (CAs(SA)), ba rupetsweng ka sehlooho jwalo ka ditsebi tsa setekgeniki ka tsa ditjhelete, ba bapala karolo ya bohlokwa dihlopheng tsa bookamedi tse hlokang botsebi ho tsa boetapele, meralo, papatso, dikgokahano le tshebetso ya sehlopha, hara ditsebo tse ding tsa bookamedi. Leha ho le jwalo, ho fumanwe hore diprofeshenale tsa accounting di na le ditlwaelo tse tebileng tse ka iketsang dithibelo tsa kgolo mosebetsing le phetophetoho kahare ho profeshene ya accounting e dulang e sa tsitsa hape e na le diphephetso. Boithuto bona bo sebedisitse moralo wa patlisiso wa kutlwiso ya batho ya ntho e itseng ho fumana tsebo ka mokgwa oo diCA(SA) lekaleng la ditshebeletso tsa ditjhelete ba kgonneng ho fenya dithibelo tse jwalo le ho sebedisa dithutso ho hola mesebetsing ya bona. Ka tsela eo, di-inthavu di entswe le diCA(SA) tse maemong (kapa tse kileng tsa ba maemong) a bookamedi kahara lekala la ditshebeletso tsa ditjhelete. Diphetho di bontshitse hore bankakarolo ba itokiseditse phetoho ka ho iphumantsha bokgolwehi le boitshepo ka ho ipepesetsa mosebetsi o phephetsang, ho etella ba bang pele, ho nka karolo mesebetsing e fapaneng, ho ntjhafatsa ditsebo tsa bona le ka ho sebedisa batataisi. Ka mehopolo ya bona, boitshwaro le diqeto, bankakarolo ba ile ba kgona ho susumetsa ntshetsopele ya mesebetsi ka hore ba kgone ho fetofetoha. Ho feta moo, bankakarolo ba supile hore ba kgonne ho fenya dithibedi ka ho fumana tsebo ya ketso le ho ipepesetsa mesebetsi e fapaneng le menyetla ya ntlafatso ya tshebetso, ka ho bala, ho mamela le ho etsa dithuto le dithupelo tsa ntshetsopele ya thuto. Bankakarolo ba boetse ba kgonne ho hlola dithibelo le ho hlahisa dithusi ka ho ithuta ho tswa ho batho ba bang ka ditataiso tse sa hlophiswang le ka ho sebetsa le dihlopha tse matla, e leng ho neng ho fokotsa makgetlo ao ka ona ba neng ba tlameha ho ithuta ka diphoso tsa bona. Dintlha tsena di ka ba molemo eseng feela ho diCA(SA) ka bo tsona, empa le ditheo tsa profeshenale tsa accounting, ditsi tsa accounting, mekgatlo ya thupelo le bahiri ba diCA(SA). / Suid-Afrikaanse geoktrooieerde rekenmeesters (CA’s(SA)) wat primêr as finansieelgeoriënteerde tegniese spesialiste opgelei is, speel 'n beduidende rol in bestuurspanne wat kundigheid in leierskap, strategie, bemarking, kommunikasie en spanwerk en ander bestuursvaardighede vereis. Daar is egter bevind dat rekeningkundige praktisyns inherente eienskappe het wat struikelblokke kan wees vir loopbaanoorgang en aanpasbaarheid in die ongestadige en uitdagende rekeningkundige beroep. Hierdie studie het 'n interpretatiewe fenomenologiese ontledingnavorsingsontwerp gevolg om insig te bekom oor die wyse waarop CA’s(SA) in die finansiële sektor daarin geslaag het om sulke struikelblokke en hefboominstaatstellers te bowe te kom om loopbaanoorgang te bereik. Onderhoude is dienooreenkomstig met die CA’s(SA) gehou wat bestuursposisies in die finansiële sektor beklee of beklee het. Die bevindings het gewys dat die deelnemers hulleself vir oorgang voorberei het deur geloofwaardigheid en vertroue te verkry deur blootstelling aan uitdagende werk, om ander te lei, deelname aan gevarieerde aktiwiteite, om hulle substantiewe kennisbasis op te dateer en om mentors te gebruik. Deur aanpasbare houdings, gedrag en besluite kon die deelnemers hulle loopbaanontwikkelingskonteks beïnvloed. Die deelnemers het ook aangedui dat hulle struikelblokke te bowe kon kom deur praktiese ervaring en blootstelling aan gevarieerde take en loopbaanontwikkelingsgeleenthede, en deur lees, luister en deelname aan verdere onderwys en opleiding. Die deelnemers was voorts in staat om struikelblokke te oorkom en instaatstellers daar te stel deur by ander te leer deur informele mentorskap en om in sterk spanne te werk, wat die mate waarin hulle uit hulle eie foute moes leer, beperk het. Hierdie insigte behoort nie net CA’s(SA) te baat nie, maar ook professionele rekeningkundige liggame, akademiese instellings, opleidingsorganisasies en werknemers van CA’s(SA). / Management Accounting / M. Phil. (Accounting Sciences)

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African companies. Central to this study was the seminal work of Sutton (1984), predicting when and how companies lobby an accounting standard-setter. The research hypotheses for this study were formulated on the basis of Sutton’s (1984) predictions. The online questionnaire in this study was distributed to the top 100 JSE primary listed companies in order to collect primary data to test the four hypotheses regarding the timing, methods and perceived effectiveness of lobbying by South African companies. The findings of the empirical investigation indicated that most South African companies lobby later in the due process of the IASB and prefer using their auditors to support their views at the IASB. The findings are subject to certain limitations that are addressed in the study. Lastly, the researcher provided recommendations for future research in accounting standard-setting in South Africa. / Financial Accounting / M. Phil. (Accounting Sciences)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)