Bakgrund: Redovisning är ett traditionellt yrke som under flera hundra år bedrevs manuellt med hjälp av pergamentrullar och bokföringsböcker. Den tekniska utvecklingen har dock haft ett stort inflytande på hur en redovisningskonsult utövar sitt yrke. Den andra delen av den tredje utvecklingsfasen av teknik är för närvarande igång. Det innebär stora förändringar i redovisningskonsultens arbete och dess praxis. Problem: Det finns ett kunskapsgap som saknar forskning kring digitaliseringens påverkan på redovisningskonsultens yrkesroll i den andra delen av tredje utvecklingsfasen av teknik. Syfte: Syftet med studien är att få en bättre inblick på digitaliseringens påverkan på redovisningskonsultens arbetsuppgifter, arbetssätt och kompetens under den andra delen av den tredje utvecklingsfasen av teknik.  Metod: Undersökningen genomfördes med hjälp av en kvalitativ forskningsstrategi. Studiens urval bestod av sex redovisningskonsulter med minst tio års erfarenhet som för närvarande är verksamma inom yrket. Slutsats: Utifrån studiens slutsats framgår det att arbetsuppgifter har övergått till att vara mer rådgivande och kontrollerande. Arbetssättet har skiftat till att vara helt digitalt för en redovisningskonsult. Kompetenskravet har inte förändrats. Dock har betydelsen av olika delar av kompetensen blivit mer eller mindre aktuella där bland annat teknisk kompetensen har blivit ledande.

Background and problem: Skatteverket is a government authority where accounting is an essential part of providing a legitimate system and accounting is the starting point for taxation. Digitization has increased rapidly and is one of the most important development force in the society. Because of the importance of the digitalization is the question now how it’s going to affect other authorities and companies. Is digitalization replacing some of the tasks that the human does today? Is the digital development only useful or are there parts that are not as good? This development has led to major changes within Skatteverket, as well as the development of digitization on accounting and that’s why this is interesting to examine. Research question: How has Skatteverkets employees been influenced by the development of digitization? And which pros and cons can the employees see within digitization and accounting? Purpose: The purpose of this study is to see how Skatteverkets employees have been influenced by the development of digitization, and also to see how their work has been influenced at the accounting. The study should also include the pros and cons of digitization. Method: This empirical study consists of semistructured interviews and email interviews with six respondents working at Skatteverket’s headquarters in Solna. What has been discussed with the respondents is how the accounting look today, how digitization has affected them and their future plans for digitization within their industry. Conclusion: The conclusion of this study is that both Skatteverket and accounting has been affected by the development of digitization. Digitization has contributed with both advantages and disadvantage, you can now report in a more correct way. In the study, it has noted that the digitization is increasing all the time, it is difficult to predict the evolution of digitization. The biggest change for Skatteverket is that you have gone from manual reporting to mechanical report.