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Digitalization is a fast paced phenomenon that is recognised to be of importance for the auditing profession’s future. This study has, through an innovative approach, gathered the ideas and perspectives on the perceived future role of digitalization in relation to the auditing profession. In order to ensure that these ideas and perspectives were to be practically relevant, 14 Swedish auditors were interviewed. This study was initiated through an evident need of research about the future role of digitalization, as this role is recognized as important but rather under-theorized according to both practitioners and academics.   In order to tackle the need for research within the relatively unexplored area of digitalization in relation to the auditing profession, a dialogue with practitioners led to the creation of the following research question:    -How do auditors expect digitalization to shape the future of the auditing profession?   In order to accurately answer the constructed research question, three sub-questions were established:   - How do auditors perceive past and current changes of the auditing profession? - How do auditors perceive futures changes of the auditing profession? - How do auditors perceive the future role of digitalization?   The underlying purpose of this study was to push for a unification between the academic and practice community. To achieve this, a follow-up sub-question was generated:   - How do auditors perceive the role of academic research to shape the future of the auditing profession?   And inductive research approach was adopted for this study, in line with the epistemological standpoint of interpretivism and a constructionism ontological approach. Furthermore, this thesis was a conducted qualitative exploratory research that employed semi-structured interviews. The research strategy of this study was a combination of narrative inquiry with grounded theory in order to collect data and to generate theories for building knowledge.   The results from the interviews with the auditors generated findings that were used to answer our four sub-questions, and therefore subsequently our main research question. It was concluded that academic research was not directly used by practitioners, since it was not found usable from a practical perspective. Furthermore, it was concluded through applying change theories that digitalization is, by auditors, expected to play an important role in the future of their profession and a list of driving forces was established. Moreover, discussions on how the auditing profession and digitalization will interact in the future are disclosed in this study.

This work is the structured indictment of mediality in us. It argues that media do not satisfy us, nor we are controlled by them. We are much rather satisfied and at the same time controlled by the mediality inside ourselves. Mediality phenomenon is postulated here in the spirit of Jean Baudrillard's theory, not as a mediator of the relations between people, but as their killer. The expansion of digital media doesn't bring us closer to others, but it separates others from us in time and space. The others are transmitted to us only in the form of selected mosaic of images. This alienation is the result of a desire for our own particular worlds, not the conspiracy of power. Efficiency, speed, focus on result and positive thinking are the values that define the orientation of media development. The result is not imitation, but perfection. That's why we use the media. It lures us by the promise of immortality, but in conclusion it only creates a lifeless sign from us. Every human desire is ambivalent, and the desire to create our own post-mortem images can become in its hypertrophy the fatal fulfilment of the death instinct.

The diploma thesis The publishing house Axel Springer and its transformation into a digital house focuses on the gradual transformation of a the German publishing house Axel Springer from a traditional publisher of printed media into the digital house it is today. The thesis analyzes its business activities and offers a periodized overview of the house's dominant business strategies from the moment it was established in 1946 to 2014. Simultaneously, the thesis presents the chronological development of the house's product portfolio. It is this record of the house's historical and current portfolio which discovers not only the changes in the structure of revenues, but also the house's shift from its original object of enterprise. In the case of Axel Springer, the transformation is characterized with a transfer of the principles of media enterprise into the digital environment - within which the focus was broadened from media projects to non-media projects as well. Economically speaking, this strategy has been successful, as in 2014 the house generated more than 70% of its overall profit (EBITDA) from its digital activities. At the same time the thesis proves in a critical manner that the digital transformation of Axel Springer is not a result of successful digital transformation of the way the...

Nowdays, cultural institutions use modern ways how to communicate to people. Institutions tend to be interactive and engaging attendes to expositions. Technological improvements bring even new kinds of art pieces presentation. Thesis focuses on virtual gallery concept, called Google Art Project. Concept brings selected art pieces from art colection institutions. Google Art Project has given opportunity to use high quality technology to upload institutional works for free. In fact platform enables closer interaction than before. Work gives complex understanding on project technical and organisational point of view. Further focuses on Czech Google partnership organisations, stress is put on mutual perception of cooperation, technological tasks, views, whole project contribution and at the same time on Google Cultural Institute communication.

Försäkringar och försäkringsbolag har stor betydelse för det moderna samhället när det kommer till trygghet och utveckling, både för privatpersoner och företag. Trots detta har försäkringsbranschen fått relativt lite uppmärksamhet inom forskningen, inte minst inom företagsekonomi. I en tid av digitalisering står försäkringsbolagen dessutom inför stora utmaningar, bland annat relaterat till lojalitet. Syftet med denna studie är därför att skapaförståelse kring hur digitalisering påverkar lojaliteten i försäkringsbranschen, huruvida kunder är lojala mot sina försäkringsbolag och ur ett kundperspektiv definiera möjliga påverkansfaktorer för lojalitet i en tid av digitalisering. Kopplingar görs till begreppet customer engagement för att analysera dess relation till lojalitet bland kunder i försäkringsbranschen. Studien genomförs genom tio kvalitativa samtalsintervjuer med svenska försäkringskunder i åldrarna 23 till 79 år. Resultaten visar att försäkringskunderna föredrar mänsklig kontakt över digital kontakt för att känna både förtroende och lojalitet. Sju faktorer som påverkar lojaliteten har identifierats: service och bemötande, innehåll och villkor, erfarenheter, pris, bekvämlighet, personlig kontakt och bonusprogram. Slutsatserna som dras är att digitalisering har en negativ inverkan på lojaliteten, samt att både nivån av lojalitet och förekomsten av customer engagement är låg inom försäkringsbranschen ochtycks ha ett samband. Detta då de påverkas av liknande faktorer. Studiens resultat bekräftar tidigare forskning inom tre skilda områden: digitalisering, lojalitet och customer engagement, men bidrar även med nya insikter genom att begreppen kombineras och appliceras på ett nytt tillämpningsområde, försäkringsbranschen. Slutligen identifierar studien aktiviteter som kanvara till hjälp för att öka både kundlojaliteten och engagemanget bland kunderna hos svenska försäkringsbolag. / Insurances and insurance companies are of great importance to modern society when it comes to safety and development, for both individuals and companies. Despite this, the insurance industry has received a relatively small amount of attention in research, not only within business economics. Furthermore, in a time of digitalization, insurance companies are facingmajor challenges including those related to loyalty. The purpose of this study is therefore to acquire an understanding of how digitalization affects loyalty within the insurance industry, whether customers are loyal to their insurance companies, and from a customer perspective define possible influences for loyalty in a time of digitalization. Connections are made between loyalty and the concept of customer engagement to analyze the relationship betweenthe two among insurance customers. The study is conducted through ten qualitative interviews with Swedish insurance customers, aged 23 to 79 years old. The results show that insurance customers prefer human contact over digital contact in order to feel both trust and loyalty. Seven antecedents for loyalty have been identified: service and customer treatment, content and conditions, experiences, price, convenience, personal contacts, and bonusprograms. The conclusions are that digitalization has a negative impact on loyalty, and that the level of loyalty as well as the presence of customer engagement is low in the insurance industry and seems to be affected by similar factors. Therefore, the study suggests a connection between the two. The findings confirm previous research in three distinct areas: digitalization, loyalty and customer engagement, but also contributes to new insights bycombining and applying the concepts to a new field, the insurance industry. Finally, the study identifies activities that might be helpful for Swedish insurance companies in increasing both customer loyalty and customer engagement.

Digitaliseringen ses som en av samhällets starkaste pågående förändringar och dess följder påverkar branscher och yrken i stor utsträckning. Redovisningsbranschen har stått och står fortfarande inför stora förändringar som en följd av teknikens utveckling och som redovisningsekonom gäller det att anpassa sig för att kunna överleva på marknaden. Redovisningsekonomers arbete har tidigare bestått av mycket administrativa och monotona arbetsuppgifter, vilket är sådana uppgifter som tekniken kan och har tagit över. Därför har redovisningsekonomerna fått börja utföra andra uppgifter, såsom exempelvis rådgivning och analys av siffror. Dessa nya arbetsuppgifter kräver nya kompetenser för alla redovisningsekonomer. Syftet med studien är att undersöka hur och i vilken utsträckning redovisningsekonomers yrkesidentitet påverkas av digitaliseringen. Vi har valt en kvalitativ metod av studien och har genomfört nio semistrukturerade intervjuer med redovisningsekonomer från olika företag. Studiens slutsats är att digitaliseringen påverkar redovisningsekonomernas yrkesidentitet i stor utsträckning och att den kan komma att förändras helt i framtiden. Det har gjorts många studier på hur digitaliseringen påverkar arbetssätt och arbetsuppgifter. Dock finns det få studier som beskriver vad detta faktiskt innebär för yrkesroller och identitet. / Digitalization is seen as one of society’s strongest ongoing changes and its consequences affect industries and professions to a large extent. The accounting industry has been and is still facing major changes as a result of technological development and as an accountant it is important to adapt to be able to survive on the market. The accountants work has previously consisted of much administrative and monotonous tasks, which are such tasks that technology can and has taken over. Therefore the accountants have begun to perform other tasks, for example advisory and analytics. These new tasks requires new competences for all accountants. The purpose of this study is to investigate how and to what extent accountants professional identity is affected by digitalization. We have chosen a qualitative method for the study and conducted nine semi-structured interviews with accountants from different companies. The study’s conclusion is that digitalization affects the accountants professional identity to a large extent and that it may change completely in the future. There have been many studies on how digitalization affects working method and tasks. However, there are few studies that describe what this actually means for professions and professional identity. This paper is written in Swedish.

Informationsteknologi, IT, och hållbarhetsarbete har blivit två strategiska frågor i nästintill alla företag. Företag måste implementera IT för att optimera nuvarande verksamheter och transformeras till IT-drivna affärsmodeller som kräver hög kompetens och strategiskt tänkande vilket många små- och medelstora företag, SMF, saknar. Att köpa rekonditionerad IT-hårdvara är ett alternativ till att agera hållbart. Däremot erbjuder de företag som levererar rekonditionerad IT sällan mycket mer än just hårdvara eftersom de också ofta saknar de resurser som krävs för att tillhandahålla ytterligare tjänster inom IT. IT-tjänster är ofta avgörande om SMF ska bli kunder eller inte eftersom att köpa all IT från en leverantör minimerar administrationskostnader samtidigt som det skapar djupare relationer mellan kunden och leverantören. De bristande interna resurserna bland SMF har lett till att de frigör delar eller hela verksamheter till externa leverantörer. Frigörandet är däremot inte riskfritt för SMF. Att överlämna delar av verksamheten till externa leverantörer kräver nära relationer med leverantörer vilket gör kommunikationen mellan dem avgörande. Ett sätt för leverantörer att skapa relationer med kunder är genom att utveckla tjänstefiering, det vill säga gå från varucentrerat till tjänstecentrerat erbjudande. För att utveckla tjänstefiering, trots avsaknaden av interna resurser, måste leverantörer samproducera erbjudanden. Genom att skapa ett interaktivt samarbete i nätverk där aktörer tillsammans tillhandahåller erbjudanden har lett till nya värdeskapande system kallat värdekonstellationer. Leverantörer och kunder är nu tillsammans med och skapar värde och kunden ses inte längre som konsument utan snarare medproducent då de är med och deltar i produktionen. Aktörernas roll har således blivit vidgade. De bristande resurserna är inte längre ett hinder för att utveckla nya erbjudanden eftersom de i konstellationen bidrar med resurser samtidigt som de bygger relationer med varandra. / Information technology, IT, and sustainability work have become strategic questions in almost any business. Not only do firms have to implement IT to optimize current operations, they must transform into new business models which requires high level of competence and strategic thinking which especially small and medium-sized enterprises, SME, tend to lack. Buying refurbished IT-hardware is an option for SME to act sustainable. However, suppliers of those goods seldom offer much more as they too tend to lack the resources needed to provide IT services. IT services are usually critical whether SME will become customers or not since buying IT from one supplier minimizes administration costs as well as it creates deeper relationships. Lack of internal resources has led to SMF outsource parts or whole operations more frequently to external suppliers. But the outsourcing does not come harmless. Leaving an operation to an external supplier requires close relationship with the supplier to maintain quality, making the communication vital. A way for a supplier to facilitate relationships is to develop servitization, i.e go from product- to service-centric offers. To develop servitization regardless the scarce resources suppliers have to co-produce offers. Creating an interactive strategy in networks consisting of actors that co-produce offers creates new value creating systems- value constellations. Suppliers and customers are now part of the value creation as they both participate in the production. Their roles have been broadened and the scarce resources as a barrier has now been eliminated as they now share competences while their relationships are being flourished.

I Sverige uppskattas 800 000 personer leva med astma. I landet pågår ett digitaliseringsarbete för att via e-tjänster göra vården mer tillgänglig för patienter. E-tjänster avsedda för astmavård har uppvisat svårigheter att främja kommunikation mellan patient och vårdgivare. E-tjänster har inte ansetts kunna ersätta den personliga kontakt som ett möte mellan patient och vårdpersonal erbjuder. Bristande kontakt med vården kan leda till att gradvis försämring av astmasymtom inte upptäcks. Det kan också leda till en avsaknad av upplevt socialt stöd hos patienten, vilket kan leda till sämre mental hälsa. För att undersöka hur e-tjänster för astmavård kan designas för att, genom individanpassad information, främja och upprätthålla kommunikationen mellan patient och vårdgivare, till stöd för god vård och patienthälsa, har en studie uppdelad i tre steg genomförts. Denna studie inleddes med en litteratursökning, följdes av en intervjustudie med öppna intervjuer och avslutades i en konceptdriven designprocess. Intervjuerna analyserades mot tidigare teorier och användes tillsammans med dessa som grund för att skapa ett designkoncept tänkt att främja och upprätthålla kommunikation mellan patient och vårdgivare i astmavården. Designkonceptet, “Astmaportalen”, togs iterativt fram genom en konceptdriven designmetod vilken involverade astmavårdpersonal, astmapatienter samt informatikstuderande. Konceptet manifesterades i form av en digital prototyp. Utvärderingar med astmavårdpersonal, astmapatienter och informatikstuderande visade att designkonceptet skulle kunna utgöra ett användbart bidrag till en symbios av vårdmöten på plats och digitala lösningar. / In Sweden, 800,000 persons are estimated to live with asthma. There is an ongoing digitization work in the country, to make healthcare more accessible to patients through the use of e-services. E-services intended for asthma care have shown difficulties in promoting communication between patients and the caregiver. E-services have not been considered able to replace the personal contact that a healthcare meeting between the patient and the caregiver offers. Lack of contact with the healthcare can lead to gradual deterioration of asthma symptoms not being detected. It can also lead to a patient-perceived lack of social support, which can lead to poorer mental health for the patient. To explore how e-services for asthma care can be designed in order to, through individualized information, promote and maintain communication between patient and the healthcare provider, in support of good care and patient health, a study divided into three steps has been carried out. The study began with a literature search, was followed by an interview study with open interviews and ended in a concept-driven design process. The interviews were analyzed against previous theories and used together with these as the basis for creating a design concept intended to promote and maintain communication between the patient and the caregiver in asthma care. The design concept, "Astmaportalen” (“The Asthma Portal"), was iteratively created through a concept-driven design method which involved asthma care personnel, asthma patients and informatics students. The concept was manifested in the form of a digital prototype. Evaluations with asthma care personnel and asthma patients demonstrated that the design concept could make a useful contribution to a symbiosis of healthcare meetings on site and digital solutions.

Digitaliseringens framfart i banksektorn och dess påverkan på teknologin har medfört att allt fler bankärenden hanteras digitalt via internettjänster. Till följd av digitala banktjänster har en ny dörr öppnats för bedragare. Bedrägerier och ID-kapningar har medfört att bankkunder blir skeptiska gentemot digitala banktjänster eftersom kunder upplever hot mot deras integritet. Denna studies ambition är att studera förtroende, servicekvalitet och teknologisacceptans, som tidigare framhävts som betydande variabler i påverkan på integritetsrisken. Till skillnad från tidigare forskning har denna studie byggt upp en forskningsmodell som bygger på förtroende, servicekvalitet och teknologiacceptans för att undersöka integritetsrisken i samband med digitala banktjänster. Utifrån forskningsmodellen har tre hypoteser utformats för att vidareutveckla kunskapen inom forskningsområdet. En positivistisk forskningsfilosofi och en deduktiv forskningsansats präglar denna studie, där en kvantitativ forskningsansats i form av internetenkäter valdes för att samla in empiriska data. Studiens resultat, baserat på 101 respondenter, påvisar att förtroende och teknologiacceptans har en påverkan på integritetsrisken, dock visar resultatet att servicekvalitet inte har någon påverkan på integritetsrisken. / Rapid development in technology due to digitalization has altered a myriad of people’s lives, as it provides the customers an opportunity to perform banking activities online. As a result of digital transition from traditional banking to online banking, fraud has occurred more frequently. Owing to this, banking customers have become skeptical about online banking and are more aware of its impact on their integrity. The purpose of this study is to examine trust, service quality and technology-acceptance in regard to the perceived integrity risk. Contrary to previous research, this study has constructed a research model built on trust, service quality and technology-acceptance, factors that have been perceived as having an impact on the integrity risk in conjunction with online banking. Utilizing the research model, three hypotheses have been created to further explore the research area. A positivistic research philosophy and a deductive research approach was implemented in this study. Furthermore, a quantitative research method in the form of questionnaires was used to gather and collect empirical data. The results, based on 101 respondents, show that trust and technology-acceptance have an impact on the integrity risk, however it also shows that service quality does not have an impact on the integrity risk.