Titel: Digitaliseringens påverkan på redovisningsekonomen  Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi  Författare: Ester Elofsson & Matilda Wiklander  Handledare: Jan Svanberg  Datum: 2022-05-25  Syfte: Digitalisering och automatisering är en av samhällets starkaste förändringskrafterglobalt och allt fler av våra aktiviteter sker i den digitala världen. Inomredovisningsbranschen har resan mot digitaliseringen redan börjat och mycket pekar på atthastigheten i förändringen kommer att accelerera de närmaste åren. Syftet med studien äratt förklara hur digitaliseringen och dess utmaningar påverkar redovisningsekonomens yrke.Genom syftets utgångspunkt har följande forskningsfrågor skapats: Hur påverkardigitaliseringen redovisningsekonomens arbetsuppgifter? Vilka nya kompetenskrav ställs påredovisningsekonomen på grund av digitaliseringen? Metod: Studien baseras på en kvalitativ forskningsmetod som influeras av det hermeneutiskasynsättet. Data har samlats in genom semistrukturerade intervjuer där 11 styckenredovisningsekonomer deltagit som arbetar på små- och medelstora företag.  Resultat och Slutsats: Studiens resultat visar att yrket har förändrats tack vare den digitalautvecklingen och kommer fortsätta i det spåret. Konkreta arbetsuppgifter som ändrats ärtill exempelvis fakturahantering och kompetenser som blir allt viktigare i framtiden är teknisk-och social skicklighet. Examensarbetets bidrag: Studiens bidrag till framtida forskning är att den har skapat förståelsekring hur den digitala utvecklingen har påverkat redovisningsekonomen och vilka utmaningar som deställts inför i och med det. Studien har även visat hur arbetsuppgifter och kompetenser har förändratsför redovisningsekonomer i och med digitaliseringen.  Förslag till fortsatt forskning: Ett förslag är att undersöka hur högskoleutbildningarundervisar kommande redovisningsekonomer inom den digitala utvecklingen av yrket.  Nyckelord: Digitalisering inom redovisningen, redovisningsekonom, framtiden inomredovisningen, utmaningar med digitalisering, digitaliseringens påverkan. / Title: The impact of digitalisation on the accounting economist   Level: Student thesis, final assignment for Bachelor Degree in Business Administration  Author: Ester Elofsson & Matilda Wiklander   Supervisor: Jan Svanberg   Date: 2022-05-25  Aim: Digitization and automation is one of society's strongest forces for change globally and more and more of our activities are taking place in the digital world. In the accounting industry, digitization has begun and there are many indications that the pace of change will accelerate in the coming years. The purpose of our study is to explain how digitalisation and its challenges affect the profession of accounting economist. Through the purpose these questions have been created:How does digitalisation affect the accounting economist's tasks? What new competence requirements are placed on accounting economists due to digitalisation?  Method: The study is based on a qualitative research method that is influencedby the hermeneutic approach. Data have been collected through semi-structured interviews in which 11 accounting economists working at small and medium-sized companies have participated.  Results and conclusions: The results of the study show that the profession has changed thanks to digital development and will continue on that path. Specific tasks that have changed arefor example invoice management and skills that will become increasingly important inthe future is technical and social skills.  Contribution of the thesis: The study's contribution to future research is that it has created understandings about how digital development has affected the accounting economist and what challenges they face with it. The study has also shown how tasks and competencies have changed for accounting economists with the digitalisation.  Suggestions for future research: Suggestions for further research are to investigate how higher education teaches future accounting economists with the digital development in the profession.  Key words: Digitalization in accounting, accounting economist, future of accounting, challenges with digitization, the impact of digitalisation.

In the last decade, major developments in mobile and sensor network technologies, as well as in more secure data management solutions allowed an accelerated expansion of the Internet of Things (IoT) in different markets, including the smart lighting technology. These technological developments, currently shaping the lighting industry, have the power to enhance the liveability of spaces and improve people’s lives. However, in this thesis it is highlighted how such technological evolution is often marked by an engineering character over a design approach. In particular, this thesis focuses on smart lighting technology applied in urban environments and how the integration of information technology into the physical realm can enhance space quality and empower citizens’ participation. The main body is divided into two sections: The first part provides an overview of the technological solutions that are currently being implemented in the lighting design field. The second part advances a schematic projection of future trends, starting from the analysis of what is being developed in other related disciplines, such as urban planning and visual arts. Both parts are literature-based. The final section features the opinion of noteworthy lighting professionals about possible real-life applications of smart lighting technology. Since this thesis has been written during the Covid-19 pandemic, the author decided to include speculations regarding how this event might influence the future of urban lighting.

Social work and social work practices are today heavily influenced by efficiency ideologies and society’s ongoing digitalisation process. Social workers themselves are educated to handle the tension between the ethical and judicial aspects of their jobs within the context of today’s social situation. However, the discretions needed for social workers to do so requires that they have the right conditions for learning at work. The purpose of this qualitative single-case study is to explore what significance digitalisation has had on social workers conditions for learning. Focus lies on concepts such as learning, competence and communication. The gathered material is mainly based on interviews with 10 peopleholding different positions within a government administrative body in which social work takes place. Results shows that while many have faith in the strengths and the future possibilities of digitalisation toimprove competency, communication and learning through digital efficacy and jurisprudence, this isn’t necessarily the case when applied to the everyday workings of social work practices. While the generalperception seems to be that these discrepancies are due to varying levels of digital competencyconnected with age, results show that this is only partially true, especially if competency is to mean more than individual capabilities or skill. Results have also shown that competency, communication and learning interlock with one another, and that it is difficult to achieve one without the other. Competency prerequisites the right conditions for learning, which in turn prerequisites good communication, and good communication prerequisites competence. My conclusion is that social work agencies such as the one in this case study need to plan and organise the digitalisation of their social work agency in such a way that includes learning, communication, and competence as three important aspects of digitalisations rather than relying on the digitalisation process to solve aspects of learning, communication and competence that do not live up to the ideologies of todays ideologies.

Den här studiens syfte är att undersöka yngre barns fritidsläsning med målet att generera kunskap kring vilken kontakt yngre generationer har med skriftspråket idag. Tesen som denna studie utgår ifrån är att skolan behöver ökade insikter i elevers läsvanor eftersom det finns oroväckande trender som visar på att barn generellt läser allt mindre på grund av digitaliseringen. I studien har det undersökts vilka typer av texter 10-åriga svenska elever läser på sin fritid, både via skärm och utan skärm, samt vilka språk som är vanligast förekommande i deras läsning. En förklarande-sekventiell design har gjorts för denna studie där respondenterna inledningsvis förde dagbok under fem dagar. Dagböckerna kompletterades med efterföljande interjuver för varje respondent. Resultatet visar att elever har en daglig kontakt med skriftspråket då de läser en mängd olika typer av texter i sin vardag. De vanligaste språken som förekommer i elevernas läsning är svenska och engelska. Utöver den traditionella läsningen som består av tryckta texter, i synnerhet skönlitterära, kan denna studie visa på att det även finns en annan läskultur som skolan behöver förhålla sig till. / The purpose of this study is to investigate younger children's leisure reading with the aim of generating knowledge about the contact younger generations have with the written language today. The theory from which this study is based is that schools need increased insights into students’ reading habits, partly because there are worrying trends that show that children are in general reading less and less due to digitalisation. This study investigates what types of texts 10-year-old Swedish students read in their spare time, both with and without screens, as well as which languages ​​are most common in their reading. An explanatory-sequential design was created for this study where the respondents initially kept a diary for five days. The diaries were supplemented with subsequent interviews for each respondent. The results show that the students have daily contact with the written language as they read a variety of different types of texts in their everyday life. The most common languages ​​used in children's reading are Swedish and English. Besides the traditional reading culture of printed texts, especially fiction, this study will show that another reading culture has emerged that schools need to address.

Building Information Modelling (BIM) is currently widely used within the architecture engineering and construction (AEC) industry. However, BIM and specifically 3D-modelling is mainly only used by large scale construction enterprises while smaller and medium sized construction enterprises are still using outdated methods such as 2D-drawings. This thesis is carried out in cooperation with Multibygg Entreprenad i Stockholm AB, a small sized construction enterprise. The purpose of this thesis is to understand their perception on the usage and implementation of 3D modelling, what the reasons are for not having already invested in 3D modelling and, finally, to understand how 3D modelling would relate to the core process. The work consists of a literature review to give a better understanding of the chosen subject. A case study is also included and is limited to analysing the organisation of Multibygg. Furthermore, interviews were conducted with members associated with the company either directly or indirectly based on the type of work that is conducted. The results show that the small sized construction enterprise has a positive perspective on the usage of 3D modelling but that implementing it is difficult to realise due to expensive subscription costs and a lack of usefulness to the small construction enterprise. / Building Information Modelling (BIM) används mycket inom byggbranschen idag. Däremot används BIM, och specifikt 3D-modellering, främst av större entreprenörer medan mindre utförande entreprenörer fortfarande använder sig av utdaterade metoder som 2D-ritningar. Denna kandidatuppsats är utförd med hjälp av Multibygg Entreprenad i Stockholm AB, en mindre utförande entreprenör. Syftet med denna uppsats är att förstå deras uppfattning om 3D-modellering, vilka faktorer som har hindrat en investering i 3D-modellering och hur 3D-modellering kan bidra till deras kärnprocess. Arbetet består av en litteraturöversikt för att ge en djupare förståelse av det valda ämnet. En fallstudie är också inkluderad för att analysera Multibygg som organisation. Som empiri samlades intervjuer med aktörer som relaterar till Multibygg baserat på den typen av arbetet som utförs. Resultaten visar att den mindre utförande entreprenören har en positiv syn på användningen av 3D-modellering, men att det är svårt att implementera den på grund av höga abonnemangskostnader och att det kommer bidra för lite till deras projekt och kärnprocess.

With the introduction of a fourth industrial revolution, new technologies are changing the behaviour of buyers in all markets. Coupled with an acceleration caused by the COVID-19 pandemic, manufacturers are now more than ever facing a pressure to digitally transform. These digital transformations entail not only the implementation of new technologies, but also require change in every part of the organisation. The purpose of this thesis is to investigate the role that digital transformation and technological advancements has on B2B sales. Moreover, the thesis aims at creating recommendations for managers to strategically address these transformations as well as providing empirical data on digital transformation. To achieve the purpose and aim of the thesis, an exploratory single case study was performed on one of Europe’s largest paper manufacturers. The case study includes a semi-systematic literature review of 108 research articles, as well as 12 interviews with various employees from the case organisation. The findings of the case study were three-fold. Firstly, combining the areas covered by literature with the findings from the case study, a proposed framework for how technology affects the entire B2B sales organisation is created. This framework consists of the four dimensions: technology, value chain, business model and internal aspects. Secondly, based on the current level of digitalisation in the case company, 15 specific measures for improving the level of digitalisation and enabling digital transformation are presented. Lastly, the study revealed that the challenges an organisation faces when aiming at achieving a digital transformation are not only related to the organisation’s current level of digitalisation but also reliant on it’s customers, product sell and the market in which it operates. / Med introduktionen av en fjärde industriell revolution förändrar nya teknologier beteendet av köpare på alla marknader. Med en ökad acceleration av digitalisering kopplat till covid-19 pandemin står tillverkare inför ett större tryck än någonsin att digitalisera. De digitala transformationerna innebär inte bara nya teknologier utan kräver också förändring i hela organisationen. Syftet med denna uppsats är att undersöka rollen digital transformation och teknologisk utveckling har för en B2B försäljningsorganisation. Dessutom syftar uppsatsen till att skapa rekommendationer för ansvariga för att strategiskt hantera dessa transformationer samt förse empirisk data på digitala transformationer. För att uppfylla syftet och målet med uppsatsen utförs en explorativ fallstudie på en av Europas största papperstillverkare. Fallstudien inkluderas en semi-systematisk litteraturstudie bestående av 108 forskningsartiklar, samt 12 intervjuer med anställda inom organisationen i fallstudien. Resultatet av fallstudien var trefaldigt. För det första, genom att kombinera litteraturen med insikterna från fallstudien skapades ett föreslaget ramverk för hur teknologi påverkar en hel B2B försäljningsorganisation. Ramverket består av fyra dimensioner: teknologi, värdekedja, affärsmodell ,och interna aspekter. För det andra, baserat på den nuvarande nivån av digitalisering i organisationen i fallstudien presenteras 15 specifika medel för att förbättra nivån av digitalisering och göra digital transformation möjligt. Till sist, visar studien på hur utmaningarna en organisation möter när de försöker digitaliseras är inte enbart relaterade till organisationens nuvarande nivå av digitalisering, utan beror också på organisationens kunder, produkter, och marknaden de har sin verksamhet i.

The slow integration of digital tools in the real estate industry, particularly for analyzing building data, presents significant yet underexploited potential. This thesis explores the use of occupancy sensor data and room attributes from three office buildings, demonstrating how analytical methods can enhance architectural planning and inform design decisions. Room features such as size, floor plan placement, presence of screens, video solutions, whiteboards, windows, table shapes, restricted access, and proximity to amenities like coffee machines and printers were examined for their influence on space utilization. Two datasets were analyzed: one recording daily room usage and the other summarizing usage over a consistent timeframe. Analytical methods included centered moving averages, seasonal decomposition, panel data analysis models such as between and mixed effects models, various regression techniques, decision trees, random forests, Extreme Gradient Boosting (XGBoost), and K-means clustering. Results revealed consistent seasonal patterns and identified key room attributes affecting usage, such as proximity to amenities, screen availability, floor level, and room size. Basic techniques proved valuable for initial data exploration, while advanced models uncovered critical patterns, with random forest and XGBoost showing high predictive accuracy. The findings emphasize the importance of diverse analytical techniques in understanding room usage. This study underscores the value of further exploration in refining models, incorporating additional factors, and improving prediction accuracy. It highlights the significant potential for cost reduction, time savings, and innovative solutions in the real estate industry.

This thesis investigates the impact of digitalisation on sustainability performance within manufacturing firms in Northern Europe from 2010 to 2023 at the age of Industry 4.0. It explores how digital technologies like IoT, cyber-physical systems, and big data have transformed production processes, enhancing sustainability across environmental, social, and governance (ESG) criteria. The research employs a quantitative approach, utilising regression analyses of data sourced from the Refinitiv database to assess the influence of digitalisation on ESG performance in manufacturing firms across Northern Europe.  The theoretical underpinnings of this study are grounded in an integration of shareholder and stakeholder theories, which offer a detailed examination of how digital transformations are reshaping corporate governance dynamics. It also encompasses a discussion on agency theory and legitimacy theory, highlighting how differences in corporate governance outlooks impact sustainability initiatives. Moreover, the research evaluates the potential benefits and challenges associated with digitalisation through the lens of the resource-based view and the dynamic capabilities framework. This analysis elucidates how digitalisation provides a competitive advantage, for example, by promoting efficiency and decreasing energy consumption while acknowledging the possibility of increased resource use, a phenomenon referred to as the Jevon Paradox.  Findings indicate that digitalisation facilitates improved sustainability outcomes to enhance financial performance by optimising resource utilisation, reducing waste, and improving operational efficiencies. However, variations exist depending on the type and intensity of digitalisation. The results highlight that while digital technologies drive significant improvements in environmental management and operational efficiency, the benefits are not uniformly experienced across all firms, suggesting a differentiated impact based on company size and digital maturity.  This research significantly contributes to the academic literature by providing empirical evidence of digitalisation’s role in enhancing sustainability within the manufacturing sector. Importantly, it offers practical insights for policymakers and business leaders, equipping them with the knowledge to leverage digital transformation to meet sustainability goals effectively. Future research must delve deeper into the long-term effects of digital technologies on sustainability, investigate the impacts across different industrial contexts, and examine the role of regulatory frameworks in shaping digital transformation strategies. This thesis underscores the urgent need for manufacturing firms to harness digital innovations responsibly to foster sustainable development in the digital age.

Die Schriftenreihe TUC Digital Studies beschäftigt sich einerseits mit grundlegenden Forschungsfragen, etwa nach der wechselseitigen Beeinflussung von Internet und Gesellschaft oder der Grenzziehung zwischen Mensch und Maschine. Andererseits widmet sie sich aktuellen Erscheinungsformen, Ursachen und Folgen konkreter Phänomene wie etwa Digitale Arbeit, Sozialrobotik, Smart Home-Technologien, oder der Automatisierung von Kommunikation durch generative KI. Es werden sowohl empirische als auch theoretische Beiträge publiziert. / On the one hand, the TUC Digital Studies series deals with fundamental research questions, such as the mutual influence of the Internet and society or the demarcation between man and machine. On the other hand, it is dedicated to current manifestations, causes and consequences of concrete phenomena such as digital work, social robotics, smart home technologies, or the automation of communication through generative AI. Both empirical and theoretical contributions are published.

In the digital era, the question of however the role of traditional relationship marketing methods is still relevant in the landscape of business-to-business (B2B) interactions. This thesis highlights the gap of understanding how traditional and digital relationship marketing coexist within a B2B context. While the magnitude of literature has primarily focused on business-to-consumer marketing, the B2B area remains unexplored in comparison to its economic significance. This thesis therefore aims to contribute to the literature by investigating how traditional and digital relationship marketing coexists for building and maintaining relationships that have a positive impact on business development. To address our purpose, we have conducted a qualitative study, using semi- structed interviews, an inductive approach and exploratory research design, investigates the coexistence of traditional and digital relationship marketing within a B2B context. Further aiming to clarify their roles in fostering business development and network establishment. We collected primary data from six local businesses embedded in B2B networks to help us answer our research question How does traditional and digital relationship marketing coexist? Based on a combination of historical perspective, theoretical framework, and empirical data, this thesis finds that both methods are essential for fostering successful relationships. With traditional methods, like face-to-face (F2F) interactions building trust and commitment, while digital tools facilitate efficient communication and global reach. The thesis conclude that the coexistence of traditional and digital methods allows firms to balance relationship depth and efficiency, driving mutual value and sustainable growth in dynamic business environments.