Problem: Practical industry advancements associated with cloud computing in the contextof supply chain rapidly proliferate. However, there is a lack of academic research that investigatesthe application of this technology from a theoretical standpoint. A significantpart of the literature explores the perceived advantages and disadvantages related to the decision-making process of the adoption of the specific technology, rather than the perceivedbenefits and challenges when the cloud has been already adopted and used. Furthermore,absent from the literature is a thorough understanding of the cloud-based applications inthe industry of 3PLs, and the perceived benefits and challenges not only from the userχsside but from the supply side as well. The research is limited referring to critical aspects ofcloud computing applied on 3PLs within a theoretical basis. Thus, in this study, the authorsaim at filling these gaps by exploring what types of cloud-based services are applied on3PLs, what are the perceived benefits and challenges from the 3PLs perspective as well asfrom their cloud providers/IT companies. Purpose: The purpose of this thesis is to investigate what cloud-based services are used inthe 3PL industry as well as the challenges and benefits perceived by the cloud providers of3PL firms and by the 3PL firms that use this technology. In order to gain a thorough understandingof this usage and grasp the full picture within the focal industry, the research isfocusing on the perspectives of three cloud providers and three 3PLs that use and/or providecloud based services. Method: : This is a qualitative study. The authors are making use of a case study strategywith six investigated companies. The majority of the data is gathered from semi-structuredinterviews, while documentary secondary data concerning basic companiesχ information,have been collected as well. The analysis of the findings is based on the revision of the settedapriori codes by the authors. A cross-analysis between 3PLs and cloud providers ofthose firms is being conducted in order to identify the perceived challenges and benefits ofcloud by both, within the 3PL industry. Conclusion: The findings of this thesis demonstrate Software as a Service (SaaS) and moreprecisely, transportation administration (TA) software, as the most prevailing cloud-basedsystem applied in the 3PL industry nowadays. It has been revealed that 3PLs benefit fromcloud technology in terms of cost savings, strategic flexibility, access to leading-edge IT resourcesand security, whereas the challenges faced are related to performance and strategicaspect. Furthermore, the authors identify and propose the different phases of cloud computingimplementation in the 3PL sector. Lastly, a model of perceived challenges and benefitsof cloud in 3PLs firms has been compiled and presented.

An increasing number of people in Sweden are having problems with their hearing ability. The three major tools to aid hearing-impaired and deaf individuals are: hearing aids, special telephony, and alerting systems. Both hearing aids and telephony have seen a huge technical development. Hearing aids have gone from huge ponderous devices to small delicate in-ear devices. Simple text telephones have evolved into total conversation telephones with audio, video, and text all operating in real time. Although smart lamps and other alerting services not specifically made for hearing-impaired individuals do exist, the development of alerting system is unsatisfactory. The gap in technology is a huge problem and integration between modern products and alerting systems is getting harder. This thesis explores how to close this gap. The result of this thesis project is a prototype that provides the missing technological link between an alerting systems and modern smart devices. An eventual product should support all kinds of services, but the prototype is limited to solving the problem of connecting an alerting system to a modern total conversation telephones. The prototype was evaluated and based on the evaluation data a timeline was created. An overall positive response towards the product exists and the timeline had adding more third party services (such as Skype and FaceTime) as a high priority. The complete timeline as well as adding Signal Initiation Protocol support is left as future work. / I Sverige har antalet personer med hörselskada ökat de senaste åren. För att hjälpa de med hörselproblem finns det tre viktiga hjälpmedel: hörapparater, special telefoner och varseblivningssystem. Stora teknologiska framsteg har skett för både hörapparater och special telefoner. Hörapparater har gått från stora otympliga apparater till små nätta anordningar som man har i örat. Enkla texttelefoner är idag komplexa system som stödjer både video, ljud och text i realtid. Även fast smarta lampor och andra varseblivningsprodukter existerar så är utveckling för varseblivning speciellt gjorda hörselskadade och döva undermåliga. Gapet som skapats mellan moderna varseblivningsprodukter och varseblivning som hjälpmedel växer sig allt större. Denna rapport ska undersöka detta gap. Resultatet av detta projekt är en prototyp som tillhandahåller den teknologin som ska länka modern varseblivning och varseblivning som hjälpmedel. Den tänkta produkten kan användas för många olika tjänster men i detta projekt är den begränsad till total konversations telefoner. Prototypen har blivit utvärderad och en tidslinje, baserad på utvädringen, har skapats. Tidslinjen ska beskriva kommande tjänster och enheter som skall kunna användas tillsammans med prototypen. Det visar sig att den skapade prototypen blev positivt mottagen och att tjänster som Skype och Facetime skulle ha hög prioritering på tidslinjen.

yes / Government organisations have been shifting to cloud-based services in order to reduce their total investments in IT infrastructures and resources (e.g. data centers), as well as capitalise on cloud computing’s numerous rewards. However, just like any other technology investments there are also concerns over the potential risks of implementing cloud-based technologies. Such concerns and the paucity of scholarly literature focusing on cloud computing from a governmental context confirm the need for exploratory research and to draw lessons for government authorities and others in order to ensure a reduction in costly mistakes. This paper therefore investigates the implementation of cloud computing in both a practical setting and from an organisational user perspective via three UK local government authorities. Through the qualitative case study enquiries, the authors are able to extrapolate perceived rewards and risks factors which are mapped against the literature so that emergent factors can be identified. All three cloud deployments resulted in varying outcomes which included key rewards such as improved information management, flexibility of work practices and also posed risks such as loss of control and lack of data ownership to the organisations. These findings derived from the aggregated organisational user perspectives will be of benefit to both academics and practitioners engaged in cloud computing research and its strategic implementation in the public sector.

Inledning: Digitaliseringen har påverkat samhället i stor utsträckning under de senaste åren ochdetta kan också observeras i olika företagsverksamhet, som började använda nya teknologier(Manyika et al., 2011). Syfte: Syftet med denna studie var att undersöka revisorernas uppfattningar från olikarevisionsbyråer i Sverige kring användningen av molntjänster i revisionsarbetet. Metod: Metoden som användes för att genomföra denna studie var semistruktureradeintervjuer med sex revisorer från lokala revisionsbyråer. Slutsats: Studiens resultat visar att revisorerna har över lag en positiv inställning till användningenav molntjänster i revisionsarbetet, samtidigt som de är medvetna om ett antal risker och nackdelar.Revisorerna anser att användningen av molntjänster i revisionsarbetet bidrar till öka effektivitetengenom att de sparar allting digitalt. Revisorerna menar att det också finns nackdelar medmolntjänster, bland annat säkerhetsrisker och svagare relationer till kunden, som kan bidra negativttill revisorernas relation till kunden. Några revisorer anser att molntjänsternas användning kommeratt fortsätta sprida sig inom branschen och kommer att vara centrala i att automatiserarevisionsarbetet med hjälp av framtidens AI. Detta väcker frågor om blivande revisorers utbildningoch professionell utveckling. / Introduction: Digitalization has had a great impact on our society in the past few years and that can be observed among different companies, which started using new technologies (Manyika et al.,2011). Purpose: The purpose of this study was to investigate the auditors’ perceptions in different audit firms in Sweden in regard to using cloud services in audit. Method: Semi-structured interviews with six auditors from local audit firms were conducted in this study. Conclusion: The results show that auditors have a positive attitude when it comes to using cloud services in their work, while they also aware of certain challenges associated with cloud auditing. Auditors consider that cloud services contribute to increase efficiency by storing everything in the cloud. Auditors consider that there are also disadvantages with cloud services, including security risks and weaker relations with the client, which can contribute in a negative way to auditors’ relations with their clients. Some auditors believe that the use of cloud services will continue to spread within the industry and will be key in automating audit work with the help of future developments within the field of AI. This raises questions about the education and professional development of future auditors.

Titel: Riskhantering av molnbaserade affärssystem Författare: Fredrik Forsberg & Kevin Adamsson Handledare: Pia Nylinder Examinator: Petter Boye Kurs: Företagsekonomi, Kandidatuppsats inom ekonomistyrning/redovisning Kurskod: 2FE75E Frågeställning: Hur arbetar företag inom bilförsäljningsbranschen med riskhanteringen av molnbaserade affärssystem? Syfte: Studiens syfte är att undersöka vilka risker molnbaserade affärssystem medför och hur företag inom bilhandeln arbetar för att hantera riskerna. Metod: För att uppfylla studiens mål har vi använt oss av den abduktiva ansatsen. Semistrukturerade intervjuer har genomförts och vi har genom detta samlat in empiri från åtta olika respondenter som är verksamma inom bilhandeln. Slutsats: Vi har kommit fram till att storleken på företag har en stor påverkan på hur riskprocessen samt riskhanteringen sker, även om riskerna har samma prioriteringsnivå. De flesta företagen har en plan för hur de skall hantera riskerna och arbeta för att motverka dessa. Vi har även kommit fram till att större ekonomiska resurser ger större utrymme för att arbeta i förebyggande syfte och på så sätt motverka de riskerna som studien har handlat om. Nyckelord: molntjänster, molnbaserade affärssystem, risker med molnbaserade affärssystem, riskhantering i samband med molnbaserade affärssystem, riskprocess. / Title: Risk management of cloud-based ERP-systems Writers: Fredrik Forsberg & Kevin Adamsson Supervisor: Pia Nylinder Examiner: Petter Boye Course: Business administration, Bachelor thesis in finance/accounting Course code: 2FE75E Research question: How do companies in the automotive trade industry work with risk management of cloud-based ERP-systems? Purpose: The purpose of this paper is to examine what risks that the cloud based ERP-systems entail and how companies in the automobile trade work with the risk management. Method: To fulfill the purpose of this paper we have used the abductive approach. Semi-structured interviews have been conducted in order to retrieve empirical data from eight different respondents who operates in the automobile trade. Conclusion: We have come to the conclusion that the size of the companies has a major impact on how the risk process and the risk management are done, even if the risks have the same level of priority. Greater financial resources provides more space for the companies to work with the risk management. Keywords: Cloud based services, Cloud based ERP-system, Risks with the cloud based ERP-systems, Risk management, Risk process.

Datum:     2022-06-01         Nivå:                  C-uppsats, 15 hp Institution:        Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Högskola Författare:        Shamoon, Jack         Selman Selim, Sam      Haddad, Jameel                                       00-07-21                      00-09-16                     00-01-30                    Titel:  Digitaliseringens påverkan på redovisningskonsulter. En kvalitativ undersökning om vilka hot och möjligheter digitala verktyg har på redovisningskonsulter. Handledare: Ulla Pettersson Nyckelord: “Robotic Process Automation”, ”RPA”, ”Automation”, “Digitalisering”, “Redovisning”, “Redovisningskonsult”, “AI”, “Molnbaserade tjänster”, “Digitala verktyg”. Forskningsfrågor: - Hur påverkar digitala verktygen redovisningskonsultens roll och arbetsuppgifter?  - Vilka hot och möjligheter har digitala verktyg medfört för redovisningskonsulterna? Syfte: Syftet med denna studie är att redogöra för hur digitala verktyg påverkar redovisningskonsultens roll och arbetsuppgifter samt vilka hot och möjligheter digitala verktyg har medfört för redovisningskonsulterna. Metod: Metoden som valdes för att kunna undersöka forskningsfrågor och samla in empiri för denna studien är den kvalitativa metoden. Semistrukturerad intervju tillämpas i denna studie för det empiriska materialet utifrån fem respondenter. Slutsats: Studien har kommit fram till att digitala verktyg har medfört förändring på redovisningskonsulternas arbetsuppgifter, på grund av digitala verktygens utveckling samt att redovisningskonsulten yrkesroll är på väg mot en ny inriktning. Studien visar att digitala verktyg har skapat mer möjligheter än hot för redovisningskonsulter. / Date: 2022-06-01 Level: C-essay, 15 hp Institution: Academy of Economics, Society and Technology, Mälardalen University Authors:   Jack Shamoon             Sam Selim           Jameel Haddad                              00-07-21                     00-09-16                00-01-30                 Titel: The impact of  digitalization on accounting consultants. A qualitative study of the threats and opportunities digital tools have on accounting consultants Tutor:    Ulla Pettersson Keywords: “Robotic Process Automation”, ”RPA”, ”Automation”, ”Digitalization”, ”Accounting”, “Accounting consultant”, “AI”,”Cloud-based services”, “Digital tools”.  Research Questions: - How do digital tools affect the role and tasks of the accounting consultant? - Which threats and opportunities have digital tools contributed to the accounting consultants? Purpose: The purpose of this study is to account for how digital tools affect the accounting consultant's role and tasks, and what threats and opportunities digital tools have contributed to the accounting consultants. Method: The method chosen to examine the research questions and gather empirical data for this study is the qualitative method. Semi structured interviews are applied in this study for the empirical material by interviewing five respondents. Conclusion: The study has concluded that digital tools have contributed to a change in the accounting consultants' tasks due to the development of digital tools and that the accounting consultant's role is moving towards a new direction. The study shows that digital tools have created more opportunities than threats for accounting consultants.