Titel: Digitaliseringens påverkan på revisionsbranschen Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi  Författare: Filip Unger och Oliver Öhman Handledare: Asif M Huq Datum: 2024 - maj Syfte: Syftet med studien är att skapa en förståelse för vilken påverkan digitaliseringen har på revisionsbranschen i dag. Metod: Denna studie har en kvalitativ metod som utgångspunkt, där empirin har samlats in med hjälp av sju semistrukturerade intervjuer med revisorer i Gävle. Studien har analyserats med en tematisk analys.  Resultat och slutsats: Digitaliseringen har påverkat revisionsbranschen positivt, med en övergång från traditionella metoder till digitala metoder. Revisionsbyråer gynnas av bättre effektivitet och högre revisionskvalitet vid implementering av digitala verktyg och teknologier. Digitalisering behövs för att revisionsbyråer ska vara aktuella på marknaden. Revisionsbranschen kommer att fortsätta att digitaliseras i framtiden, vilket kan leda till nya kunskapskrav för revisorer. Examensarbetets bidrag: Det främsta bidraget med studien är att skapa en förståelse för digitaliseringens påverkan på revisionsbranschen. Det teoretiska bidraget är att det främst är legitimitetsteorin och den institutionella teorin som kan förklara byråernas agerande. Det praktiska bidraget riktas mot revisionsbyråer, eftersom de kan få en förståelse om hur de kan dra nytta av digitaliseringen.  Förslag till fortsatt forskning: Det hade varit intressant att undersöka hur revisorer med mindre erfarenhet av revision ser på digitaliseringen, och vilka skillnader som finns. Ytterligare förslag på vidare forskning kan vara om Covid-19-pandemin har påverkat digitaliseringen. Även att undersöka hur redovisningsbranschen påverkas av digitaliseringen för att jämföra det mot revisionsbranschen. / Title: The influence of digitalization on the audit industry Level: Student thesis, final assignment for Bachelor Degree in Business Administration Authors: Filip Unger and Oliver Öhman Supervisor: Asif M Huq Date: 2024 - May Aim: The aim of the study is to create an understanding of the impact that digitalization has on the audit industry today. Method: This study has a qualitative research strategy as foundation, where the empirical data was collected through seven semi-structured interviews with auditors in Gävle. The study was analyzed using a thematic analysis.  Results and conclusion: Digitalization has positively impacted the auditing industry, transitioning from traditional methods to digital methods. Auditing firms benefit from improved efficiency and higher audit quality through the implementation of digital tools and technologies. Digitalization is necessary for auditing firms to remain in the market. The auditing industry will continue to digitalize in the future, which may lead to new knowledge requirements for auditors. Contributions of the thesis: The main contribution of the study is to create an understanding of the impact of digitalization on the audit industry. The theoretical contribution is that it is mainly the legitimacy theory and the institutional theory that can explain the actions of the agencies. The practical contribution is aimed at auditing firms, as they can gain an understanding of how they can benefit from the digitalization.  Suggestions for future research: It would have been interesting to investigate how auditors with less experience of auditing perceive digitalization, and what differences exist. Additional suggestions for further research could be whether the Covid-19 pandemic has affected digitalization. Also, to examine how the accounting industry is affected by digitalization in order to compare it to the auditing industry.

Artificiell intelligens (AI) är i kontinuerlig utveckling och innebär betydande förändringar inom redovisningsprocessen. När AI tar över rutinmässiga arbetsuppgifter och lämnar utrymme för en mer analyserande och rådgivande roll står redovisningsekonomerna inför en utveckling som innebär både möjligheter och hinder. Denna studie undersöker hur AI påverkar redovisningsekonomens roll inom små till medelstora företag, samtidigt som studien även fokuserar på att utforska var AI främst implementeras inom redovisningsprocessen. För en ökad förståelse kring ämnet har en kvalitativ forskningsdesign tillämpats. Uppsatsens empiriska data har samlats genom semistrukturerade intervjuer med ett urval på elva respondenter med olika erfarenhetsnivåer inom redovisning för ökad variation av svar. Problemdiskussionen illustrerar hotet som redovisningsekonomen står inför till följd av AI:s tillämpning, dessutom ställer denna implementering nya krav på redovisningsekonomerna då AI automatiserar och effektiviserar repetitiva och manuella bokföringsuppgifter. Slutsatsen har kunnat dras med hjälp av Rogers adaptionsteori, samt en analys av de insamlade resultaten från samtliga respondenter. Det konstaterades att AI främst implementeras inom den löpande bokföringen och att redovisningsekonomens roll utformats till mer analyserande och rådgivande. / This study examines the implementation of artificial intelligence (AI) and the impact on the professional role of accountants. As AI keeps growing, it changes the way accountants work. From focusing on traditional tasks, shifting their roles to involve more analysis and strategy. The aim of this study is to understand how AI is being used in the accounting process and to examine changes in work tasks. The research uses qualitative methods with semi-structured interviews with accountants from different small to medium enterprises (SMEs) in Kalmar. With the help of these methods, this research aims to study the impact of AI and where it’s implemented in the accountant process. The theory which will be used as a framework to understand how the new technology is adopted and their effects within enterprises is the Rogers diffusion of innovation theory. The findings reveal that AI improves efficiency and accuracy which allows accountants to focus more on counseling and making strategic decisions. Nevertheless, the consequences of adapting AI are the challenges of adaptation to this new technology, and the need for ongoing education. The study provides insights into how the role of accountants is shifting in the age of digitalization. Showing the opportunities and challenges artificial intelligence brings to accounting practices.

I takt med den digitala utvecklingen i byggbranschen har arbetet med att integrera artificiell intelligens (AI) fått genomslag. Utvecklingen har öppnat upp nya dörrar för automatisering och optimering av processer men skapar samtidigt utmaningar då processerna ställer krav på att branschens aktörer navigerar, förändrar och anpassar sitt arbete. Denna studie undersöker hur personer med professionella roller inom byggbranschen arbetar med att integrera AI-teknik inom sina organisationer och ger perspektiv på hur dessa personer upplever integreringen av AI. I denna studie refererar personer med professionella roller till individer som på olika sätt är relaterade till hur organisationerna arbetar med att integrera AI i sin verksamhet, både inom den egna organisationen och i projekt. Dessa roller inkluderar verksamhetsutvecklare, forsknings- och innovationsledare, digitala affärsutvecklare, digitala strateger med flera, som har direkt inflytande över hur nya teknologier integreras och används i organisationerna. Inom ramen för denna studie används två analytiska ramverk: Technology Acceptance Model (TAM) och förändringsledning via Kotters 8-stegsmodell. Dessa teoretiska perspektiv ger tillsammans en djupare förståelse för hur organisationer reagerar på och anpassar sig till införandet av nya teknologier. För in-samling av empiri tillämpades en kvalitativ forskningsmetod där semistrukturerade intervjuer genomfördes. Resultaten visar att integreringen av AI idag sker på i en utforskande nivå genom pilotprojekt. Förändringsledningsstrategier tillämpas med ett tydligt inriktat fokus på att förbättra, automatisera och effektivisera arbetsprocesser, vilket direkt påverkar arbetsprocesserna i organisationerna. Utmaningarna är flera och inkluderar organisatoriska, tekniska och kulturella aspekter såsom strukturell tröghet, brist på interoperabilitet, säkerhetsutmaningar, rädsla för arbetsförlust och motstånd mot förändring i etablerade arbetsmetoder. Trots utmaningarna framhålls att AI bidrar till ökad effektivitet i arbetsprocesserna, förbättrad dataanalys och beslutsstöd samt har potential att omdirigera arbetsuppgifter och kompetenser till att nyttjas i andra områden inom organisationen, vilket leder till framväxten av nya roller och ansvarområden i byggbranschen. / As the digital development progress in the construction industry, the integration of Artificial Intelligence (AI) has made an impact. This development has opened new doors for automation and optimization of processes but simultaneously creates challenges as the processes demands that industry actors navigate, change and adapt their work. This study examines how individuals with professional roles in the construction industry work to integrate AI technology within their organizations and provides perspectives on how these individuals experience the integration of AI. In this context, persons with professional roles refer to individuals who are involved in various ways in how organizations integrate AI into their operations, both within their own organization and in projects. These roles include business developers, research and innovation leaders, digital business developers, digital strategists, among others, who have a direct influence on how new technologies are integrated and utilized within the organizations. In this study, two analytical frameworks are utilized: the Technology Acceptance Model (TAM) and change management through Kotter's 8-step model. Combined, these theoretical perspectives offer a deeper understanding of how organizations respond and adapt to the introduction of new technologies. For the collection of empirical data, a qualitative research method was applied, where semi-structured interviews were conducted. The results show that the integration of AI currently occurs at an exploratory level through pilot projects. Change management strategies are applied with a clear focus on improving, automating and streamlining work processes, which directly affects the work processes within the organizations. The challenges are many and include organizational, technical and cultural aspects such as structural inertia, lack of interoperability, security challenges, fear of job loss and resistance to change in established work methods. Despite the challenges, it is emphasized that AI contributes to increased efficiency in work processes, improved data analysis and decision support, but has also the potential to redirect tasks and skills to be utilized in other areas within the organization, leading to the emergence of new roles and areas of responsibility in the construction industry.

In today's fast-paced technological landscape, artificial intelligence (AI) has revolutionized the digital marketing domain. And marketing communicators have to constantly adapt to new technology and media. Although AI has grown a lot in recent years, its origins go back to the 1950s. This study aims to provide more insights into marketing communicators workflows and how they use AI in their role.  This research seeks to see how swedish marketing communicators in different organizations use AI and their attitude towards it. Additionally, the researchers adopt a holistic perspective by examining the organizational structure within each company, to identify factors that facilitate or hinder the adoption of AI. This means that the focus is not only on individual attitudes but also on broader organizational and cultural aspects that influence the acceptance and usage of AI. The methodology employed in this study, a qualitative approach with semi-structured interviews with six participants, allows for a deep and nuanced understanding of participants experiences and perspectives. By using a qualitative approach with a selection of participants with substantial experience in the marketing industry, a multifaceted and representative insight into the subject matter is ensured.  The results of the interviews demonstrate an interesting variation in how participants perceive and utilize AI tools. At the same time, it also highlights the uncertainties regarding the use of this technology, especially concerning the reliability and origin of the information generated by AI systems. An important observation is how the use of AI has transformed participants professional roles. The demands for delivering high-quality results have increased, subsequently driving the pace within the marketing industry. The implementation of AI is seen as a way to meet these heightened demands and remain competitive in the market. Overall, the study provides a profound insight into the complex relationship between marketers and AI technology, as well as its impact on the dynamics and development of the industry.

Today, Sweden's ambition is to be the best in the world to use the possibilities of digitization, while at the same time aiming to be a leader in the work for sustainable development and Agenda 2030. The study aims to study whether there is a clear connection between how the theory of how one should work with digitization to achieve sustainability applies in the practical work at national and local level. Furthermore, one can use the result to identify how one should use digitization and plan for a more sustainable society. The aim of the study is to be able to see what differences and / or similarities there are at the different strategic levels, where the study is limited to comparing Sundsvall's municipality with the rest of Sweden. The parameters examined are supported by the theory that William Mitchell has written in his book "e-topia", which describes the connection between digitization and sustainability and answers the question of how to achieve sustainability with the help of digitization.   The report is based on a qualitative method, in which the result is gathered from two interviews and two policy documents, respectively, in order to be compared and discussed in the report's concluding discussion and conclusion part. The result shows that it is the human transformation that is of significant importance both at national and local level, but that there is no clear link to the sustainability work in the national digitization strategy. Instead of focusing on what abilities that are required to be able to use digital techniques or technologies, one should instead focus on how digitalization contributes to the sustainability work in order to eliminate unnecessary processes or steps.

This is a study about digital maturity within the financial sector. Specifically, this paper delves into what factors are perceived to have an effect on the digital maturity of the organizations within the sector. Furthermore, the study also examines whether the covid-19 pandemic is perceived to have changed any of these factors or any of the aspects of digital maturity. This will be evaluated through a thematic analysis of the data collected via a series of semi-structured interviews. The respondents who have been interviewed are all employed within the financial sector and have been employed throughout the pandemic. To analyze the collected data, two digital maturity models have been deployed to assess which factors have an effect on the digital maturity levels of the organizations in question. The results indicate that there are several factors influencing the digital maturity of the financial sector. Digital competence is perceived to have a positive effect in terms of how it affects the digital maturity levels, while dated systems and old ways of working appear to have a substantial negative effect on the digital maturity levels. The leadership and vision of the organizations appear to have a negative as well as a positive effect. The study also concludes that the perceived pressure from outside of the organization to digitize their operations might be a bigger factor than what previous research has indicated. While the covid-19 pandemic is perceived by the respondents to have had some effect on the digital ventures of the organization, none of the respondents perceived that the pandemic had been a major factor in regard to their digital transformation. Rather the digitalization of the organization’s ventures had been on-going before the pandemic, and the pandemic was therefore seen as an indicator that the organization needed to continue their work to digitize their processes.

This master thesis was conducted at a large Swedish manufacturer, where the perception on and challenges regarding digital transformation were studied. Digital technology is a gateway to numerous possibilities, simplifying production, altering products and creating new value offers. This study is focused on commercial digitalization, such as digital services and solutions that challenge or strengthens existing business models. A manufacturing firm, accommodated with the development of physical products is not adapted for the speed, flexibility and cross-functional collaboration which digital development requires. Though, the digital business area for a manufacturing firm is somewhat unresolved, with limited knowledge and guidelines as well as uncertain profitability. Reallocating resources from existing business towards digital development can thus be risky. Evidently, development of digital initiatives within a manufacturing firm requires high pace, support, structures and clarified roadmaps. Synergies from cross-market collaboration are important, but it can also increase complexity and tardiness in a large organization. Based on findings from this study, a manufacturer should alter its organizational structure to benefit their digital transformation. Speed should be prioritized over collaboration and traditional development should increasingly focus on business and consumer contact rather than technology. A common back end function should be increasingly utilized, developing digital technology for the whole organization, to ensure unanimity and simplifying development of similar initiatives. Digital initiatives tightly connected to products or existing business models should be developed within the corresponding functions. Support and inspiration towards digital development should derive from a holistic function that can aid and guide the whole organization. This function should also be responsible for digital initiatives that differentiate from traditional business. Increasing experience and proactively develop digital solutions will be important to stay ahead of competition and fulfill customer demands. / Denna masteruppsats utfördes hos ett stort svenskt tillverkningsföretag, där uppfattning om och utmaningar kring digital transformation studerades. Digital teknik öppnar upp för otaliga möjligheter, förenklar produktion, förbättrar produkter och skapar nya värdeerbjudanden. Denna studie fokuserar på kommersiell digitalisering, så som komplementerande tjänster och lösningar som utmanar eller stärker existerande affärsmodeller. En produkttillverkare, van vid utvecklingen av fysiska produkter är inte anpassad till den snabbhet, flexibilitet och det samarbete mellan affärsfunktioner som digital utveckling behöver. Det digitala marknadsområdet är dessutom osäkert, med begränsningar i erfarenhet, riktlinjer och osäker lönsamhet. Omdisponering av resurser från existerande affärsverksamhet kan därför vara farligt. Bevisligen behöver digital utveckling inom ett tillverkande företag snabbhet, stöd, strukturering och tydliga mål. Synergier från samarbete mellan kundgrupper i en organisation är viktigt, men kan också öka komplexitet och tröghet i ett stort företag. Baserat på studiens resultat bör ett tillverkningsföretag anpassa sin organisationsstruktur till fördel för digital transformation. Snabbhet bör prioriteras framför marknads-överskridande samarbete och mer traditionella instanser borde öka fokus på utveckling av affärsmodeller och kundrelationer. En gemensam back end instans borde användas i större grad genom att utveckla digital teknologi för hela organisationen. Detta skulle skapa enighet, minska duplicering och förenkla utvecklingen av likartade projekt. Digitala initiativ som är kopplade till fysiska produkter eller nuvarande affärsmodell borde utvecklas tillsammans med dessa. Stöd och inspiration för digital utveckling borde komma från en holistisk instans som kan stötta och ledsaga hela organisationen. Denna instans bör även vara ansvarig för att utveckla mer radikala digitala initiativ. Att öka erfarenhet och att proaktivt arbeta för digital utveckling kommer vara mycket viktigt för att motstå konkurrens och uppfylla kundkrav.

The increasing integration of technology in education has led to significant changes in the way teaching and learning is conducted. This study aims to investigate the impact of digitalization on schools and the teaching of social studies subjects. The research focuses on identifying changes in learning, teaching, the role of teachers and student engagement as a result of the implementation of digitalization in the classroom. The study also aims to explore the challenges and opportunities that have been created by the increasing use of digitalization in schools and society-oriented education. Data was collected through five interviews with teachers who use digital ways in their teaching of social science subjects, and the results were analyzed qualitatively. The findings indicate that digitalization has positively impacted student learning and engagement, but also highlighted challenges. The study concludes that while digitalization presents challenges, it also creates opportunities for improving teaching and learning and increasing student engagement. The results of this study can be used to guide teachers and schools in the effective integration of digitalization in society-oriented education.

This thesis set out to investigate what motivates an established manufacturing firm to add smart and connectivity features into its products and what considerations are made when doing so. Such a firm was used as a case study object, a firm that is considering digitalization in one of its product areas but has not yet finalized the strategy on how to move forward. The qualitative study was made using semi-structured interviews which included mostly respondents from this organization, but also respondents representing the customers as small company entrepreneurs.  A literature study was conducted to better define the subject of product digitalization. Previous research on smart and connected products as well as related business and market theories were identified as relevant, as well as literature on digital transformation. Based on the literature study, a theoretical framework was formulated in the form of an iterative model on product digitalization, where the business and market mechanics are included. A qualitative case study was then conducted in the form of semi-structured interviews, with topics considered relevant based on the literature study. The empirical data shows many similarities compared to the current literature on the topic. The literature study has identified these aspects as relevant to be considered by an established manufacturing firm and compared them with the case study firm: ·       Digital vision – with clear intent and outcome for both the business and the customer ·       Customer intimacy – services related to smart and connected products will increase the intimacy to the end customer ·       Business model – product sales business model will be transformed by servitization ·       Technology content – smart and connected products need integration of new technologies, such as hardware, software and data management ·       Capabilities – necessary capabilities and the ability to integrate and coordinate these ·       Competitive strategy – using digital technology to gain competitive advantage.  ·       Technology acceptance –what technologies are accepted by the customers and why The case study shows that the firm have identified several key areas affected by product digitalization. Many of these aspects are considered when making strategic decisions, and the members of the organization are including most of them when building scenarios. One area of concern is the ability to integrate and coordinate all necessary functions, both for technology and services. Another is the switch in mindset going from a predictable product business model to a innovate digital one. Offering services will bring them into more direct contact with the customers, and possibly change the role of the dealership network.

Denna forskningsöversikt behandlar digitaliseringen av undervisningen utifrån koncepten 1:1 (en dator per elev) och ASL (att skriva sig till läsning). Vi har via databassökning och manuell sökning tagit del av relevant litteratur som vi sedan gjort en kvalitativ innehållsanalys på. Vi behandlar vilka effekter koncepten enligt forskningen har för elever och lärare. Det råder ingen allmän konsensus om detta, då forskningsresultat pekar mot både positiva och negativa effekter. Vi söker därför även i litteraturen efter faktorer som visat sig gynna goda resultat. De faktorer vi funnit är struktur av fortbildning och stöd, av både teknisk och didaktisk karaktär, samt ett sociokulturellt arbetssätt.Genomgående i den litteratur vi läst efterfrågas mer forskning på området. Detta inkluderar både kritisk granskning av den forskning som nu finns och ny forskning som tar hänsyn till fler aspekter av de begrepp som berörs och som innefattar en vidgad kunskapssyn.