Submitted by Maria Fernanda Rios Cavalcanti (mfcavalcanti@gmail.com) on 2016-03-11T19:01:03Z No. of bitstreams: 1 Tese Biblioteca - Maria Fernanda Rios Cavalcanti.pdf: 2672379 bytes, checksum: f272b379223157f078e3b06fbe70c47a (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2016-03-11T19:02:09Z (GMT) No. of bitstreams: 1 Tese Biblioteca - Maria Fernanda Rios Cavalcanti.pdf: 2672379 bytes, checksum: f272b379223157f078e3b06fbe70c47a (MD5) / Made available in DSpace on 2016-03-11T19:12:48Z (GMT). No. of bitstreams: 1 Tese Biblioteca - Maria Fernanda Rios Cavalcanti.pdf: 2672379 bytes, checksum: f272b379223157f078e3b06fbe70c47a (MD5) Previous issue date: 2016-02-11 / Social Entrepreneurship (SE) has attracted growing interest from a wide variety of actors over the last 30 years, especially due to a general agreement that it could be an important tool for tackling many of the world’s social ills. In the academic sphere, this growing interest did not translate into a matured field of study. Quite the opposite, a quick look at this literature makes it evident that: SE has been consistently subjected to numerous theoretical discussions and disagreements, especially over the definition of the concept of SE which is often based on a taken-for-granted notion of social change; it has been more systematically investigated in restricted contexts, often leaving aside so called developing/emerging countries like Brazil and especially lacking in-depth qualitative studies; SE literature lags behind SE practices and few studies focus on how SE actually occurs in a daily and bottom-up manner. In order to address such gaps, this thesis examines how social entrepreneurship practices accomplish social change in the context of Brazil. In this investigation I conducted an inductive practicebased, qualitative/ethnographic study in three Non-Governmental Organizations (NGOs) located in different cities in the Brazilian state of São Paulo. Data collection lasted from February 2014 until March 2015 and was mainly done through participant observations and through in-depth unstructured conversations with research participants. Secondary data and documents were also collected whenever available. The participants of this study included a variety of the studied organizations’ stakeholders: two founders, volunteers, employees, donors and beneficiaries. Observation data was kept in fieldnotes, conversations were recorded whenever possible and were later transcribed. Data was analyzed through an iterative thematic analysis. Through this I identified eight recurrent themes in the data: (1) structure; (2) relationship with other organizational actors (sub-themes: relationship with state, relationship with businesses and relationship with other NGOs); (3) beliefs, spirituality and moral authority; (4) social position of participants, (5) stakeholders’ mobilization and participation; (6) feelings; (7) social purpose; and (8) social change. These findings were later discussed under the lens of practice theory, and in this discussion I argue and show that, in the context studied: (a) even though SE embraces a wide variety of different social purposes, they are intertwined with a common notion of social change based on a general understanding and aspiration for social equality; (b) this social change is accomplished in a processual and ongoing manner as stakeholders from antagonistic social groups felt compelled to and participated in SE practices. In answering the proposed research question the contributions of this thesis are: (i) the elaboration a working definition for SE based on its relationship with social change; (ii) providing in-depth empirical evidence which accounts for and explains this relationship; (iii) characterizing SE in the Brazilian context and reflecting upon its transferability to other contexts. This thesis also makes a methodological contribution, for it demonstrates how thematic analysis can be used in practice-based studies. / O Empreendedorismo Social (SE) tem atraído um interesse crescente de uma ampla variedade de atores ao longo dos últimos 30 anos, especialmente devido a um entendimento de que o mesmo seria uma ferramenta importante para lidar com os problemas sociais do mundo. No âmbito acadêmico, este interesse não se traduziu em um campo de estudos maduro. Muito pelo contrário, um rápido olhar para esta literatura torna evidente que: a mesma tem sido constantemente submetida a inúmeras divergências, especialmente sobre a definição do conceito de SE, que é muitas vezes baseada em uma noção não explicada de mudança social; ele foi mais sistematicamente investigado em contextos restritos, muitas vezes deixando de lado os chamados países em desenvolvimento ou emergentes como o Brasil, em especial, nota-se uma falta de estudos qualitativos aprofundados nos mesmos; a literatura sobre SE se encontra defasada em relação às suas práticas, e poucos estudos se concentram em como o SE ocorre de forma diária e bottom-up. A fim de mitigar essas lacunas, esta tese examina como práticas de SE realizam mudança social no contexto do Brasil. Nesta investigação realizei um estudo indutivo/qualitativo baseado em práticas em três Organizações Não-Governamentais (ONGs) localizadas em diferentes cidades do estado de São Paulo. A coleta de dados durou de fevereiro 2014 até março de 2015 e foi feita principalmente por meio de observações participantes e de conversas não-estruturadas. Dados e documentos secundários também foram coletadas sempre que disponíveis. Os participantes deste estudo incluíram uma variedade de partes interessadas das organizações estudadas: dois fundadores, voluntários, funcionários, doadores e beneficiários. Dados de observações foram mantidos em diários de campo, conversas foram gravadas sempre que possível e foram posteriormente transcritas. Os dados foram analisados por meio de uma análise temática iterativa. Por meio desta, identifiquei oito temas recorrentes nos dados: (1) estrutura; (2) a relação com outros atores organizacionais; (3) crenças, espiritualidade e autoridade moral; (4) a posição social dos participantes, (5) a mobilização e participação das partes interessadas; (6) sentimentos; (7) finalidade social; e (8) a mudança social. Estes resultados foram posteriormente discutidos sob a ótica da teoria de práticas, e nesta discussão argumento e mostro que, no contexto estudado: (a) embora o SE abrace uma ampla variedade de diferentes fins sociais, eles estão interligados com uma noção comum de mudança social baseada em uma compreensão geral e aspiração pela igualdade social; (b) esta mudança social é realizada de forma processual e contínua, enquanto partes interessadas de grupos sociais antagônicos sentiam-se compelidos e participavam das práticas de SE. Ao responder à pergunta de pesquisa proposta, as contribuições desta tese são: (i) a elaboração de uma definição de SE com base em sua relação com a mudança social; (ii) o fornecimento de evidências empíricas que explicam esta relação; (iii) a caracterização do SE no contexto brasileiro e uma reflexão sobre a sua transferência para outros contextos. Esta tese também faz uma contribuição metodológica, pois demonstra como análise temática pode ser usada em estudos baseados em práticas.

Text in Afrikaans / Summaries in English and Afrikaans / 'n Onderskeidende kenmerk van die Pinksterbeweging (waarvan die AGS deel is) wat aan die begin van hierdie eeu tot stand gekom het, was die funksionering van die pneumatika (die geestelike gawes in 1 Korintiers 12:7-11 genoem) in die lewens van lidmate en in die liturgie van die erediens. Die opkoms van die Charismatiese beweging vanaf die sestigerjare het hierdie fenomeen opnuut onder die aandag van die kerk gebring. Histories blyk dit dat die funksionering van die pneumatika 'n integrale deel van die bemoeienis van God met die mens was. Sommige van die pneumatika was reeds in die Ou Testament teenwoordig, is prominent in die bediening van Jesus gesien tydens sy vleeslike bestaan, en was kenmerkend van die kerklike lewe in apostoliese tye. In die na-apostoliese tye was daar 'n merkbare afuame hiervan, maar het selfs in die middeleeue nooit heeltemal van die toneel verdwyn het nie. Vanaf die twaalfde eeu was daar weer 'n gestadigde toename in die voorkoms van die pneumatika wat sy klimaks bereik in die wereldwye Pinksterherlewing aan die begin van die twintigste eeu. Die teoretiese teologiese teorie binne die AGS hou die ideaal voor dat die pneumatika steeds op Nuwe Testamentiese wyse (soos deur die AGS geinterpreteer) in die erediens sal funksioneer. 'n Empiriese ondersoek met behulp van 'n situasie-analise (Wallace se model van deduktiewe en induktiewe redenering) toon aan dat daar 'n beduidende verskil tussen ideaal en praktyk is - die pneumatika funksioneer slegs sporadies in die eredienste, terwyl lidmate se betrokkenheid daarby en kennis daarvan dienooreenkomstig van beperkte aard is. n V erstelde praktykteorie word voorgestel. Dit behels 'n model wat die interathanklikheid en relasie aandui tussen Christus as Hoof van die gemeente en Bron van die pneumatika, lidmate en pastore se houding en kennis in verband hiermee, en die ruimte vir en implementering van die pneumatika in die erediens. Fasiliterend tot hierdie interaktiewe proses is die doping in die Heilige Gees, opleidingsprogramme, en kleingroepe. Hierdie praktykteorie is oop vir toekomstige toetsing en verstelling - alles moet lei na die herstel van die funksionering van die pneumatika tot opbou van die gemeente en meerdere verheerliking van God. / A distinctive characteristic of the Pentecostal Movement (of which the AFM is a part), formed at the beginning of this century, was the functioning of the pneumatics (the spiritual gifts mentioned in 1 Corinthians 12:7-11) in the lives of members and in the liturgy of their worship service. The Charismatic Movement arising in the sixties brought this phenomenon under the attention of the church anew. Historically it seems that the pneumatics were a integral part of the activities of God with his people. Some of the pneumatics were already present in the Old Testament, were seen in the earthly ministry ofJesus, and were distinctive of the apostolic period. In the after-apostolic period there was a marked decline in the appearance thereof From the twelfth century onwards there was an increase in the appearance of the pneumatics that climaxed in the worldwide Pentecostal revival at the beginning of this century. The theoretical theological theory in the AFM presents the ideal that the pneumatics would still be operating, as in New Testament times (i.e. as interpreted by the AFM), in their worship services. An empirical survey with the aid of a situation analysis (yv allace' s model of deductive and inductive reasoning was used), shows that there is a marked difference between ideal and practice - the pneumatics are operating sporadically and on a limited scale in the worship services, whilst the participation of the members and their knowledge in this regard are accordingly limited. An improved practice theory is suggested. It entails an interactive model that shows the interdependency and relation between Christ as head of the church and source of the pneumatics, church members and pastors whose attitude and knowledge in connection with this are of utmost importance, and the place for and implementing of the pneumatics in the worship service. Facilitating this interactive process is the baptism in the Holy Spirit, teaching programmes, and small groups. This practice theory is open for future testing and improvement - this must all lead to the restoring of the functioning of the pneumatics for the edification of the church and the greater glorifying of God. / Philosophy, Practical and Systematic Theology / Th. D. (Practical Theology)

This dissertation study explored the practices that foster teacher development in a community of practice (Wenger, 1998, 2010) of teachers of English as an Additional Language in a large federal university in the south of Brazil. The community is part of a big internationalization effort in Brazilian universities, named Languages without Borders (LwB). In summary, the goal of the program is to teach additional languages for university students, faculty and staff. For that, the local LwB center has fifteen student teachers, from sophomore to senior year, who are pursuing a teaching certification in English as an Additional Language. Although the community has teaching as its end goal, and not teacher development, teacher development has emerged as an epiphenomenon, for student teachers need to learn how to teach in order for the community’s goals to be attained. The objective of this study was to observe, describe and analyze the practices that foster professional development for these student teachers in order to understand in what ways (and if) the experiences in their everyday life of the community become professional learning. While previous research has shown that communities of practice (Lave & Wenger, 1991; Wenger, 1998) can be sites of learning, and has explored communities among teachers and students in a variety of contexts, there is a scarcity of studies about community among these additional language teachers (Costa, 2013; Merril, 2016) With the theoretical framework of Practice Theory (Wenger, 1998; Young, 2009; Ortner, 1983), this interpretative study (Erickson, 1990) examined history-in-person interviews with focal participants as well as intensive participant observation – recorded in the form of field notes, audio recordings and photographs – and collection of artifacts. The research participants consist of fifteen student teachers, two former student teachers, three Fulbright English Teaching Assistants, and two of the three coordinators of the program at this university. Out of these, five student teachers were chosen for the interviews. Results revealed that this community has both formal and informal practices that cultivate teacher development. The formal practices are planned by the coordinator and enacted in weekly pedagogical meetings, and include practices such as microteaching, workshops and lectures. The informal practices emerge from teachers’ everyday interactions in the teachers’ room, and include practices such as sharing materials, requesting help, sharing classroom stories, sharing specialized concepts and literature in the field of AL teaching, and planning classes together. In conclusion, the landscape of practices that student teachers experience throughout their trajectory in the program helps them develop as teachers through the profession (Nóvoa, 1992) and integrate both technical and practical aspects of the job.

This dissertation study explored the practices that foster teacher development in a community of practice (Wenger, 1998, 2010) of teachers of English as an Additional Language in a large federal university in the south of Brazil. The community is part of a big internationalization effort in Brazilian universities, named Languages without Borders (LwB). In summary, the goal of the program is to teach additional languages for university students, faculty and staff. For that, the local LwB center has fifteen student teachers, from sophomore to senior year, who are pursuing a teaching certification in English as an Additional Language. Although the community has teaching as its end goal, and not teacher development, teacher development has emerged as an epiphenomenon, for student teachers need to learn how to teach in order for the community’s goals to be attained. The objective of this study was to observe, describe and analyze the practices that foster professional development for these student teachers in order to understand in what ways (and if) the experiences in their everyday life of the community become professional learning. While previous research has shown that communities of practice (Lave & Wenger, 1991; Wenger, 1998) can be sites of learning, and has explored communities among teachers and students in a variety of contexts, there is a scarcity of studies about community among these additional language teachers (Costa, 2013; Merril, 2016) With the theoretical framework of Practice Theory (Wenger, 1998; Young, 2009; Ortner, 1983), this interpretative study (Erickson, 1990) examined history-in-person interviews with focal participants as well as intensive participant observation – recorded in the form of field notes, audio recordings and photographs – and collection of artifacts. The research participants consist of fifteen student teachers, two former student teachers, three Fulbright English Teaching Assistants, and two of the three coordinators of the program at this university. Out of these, five student teachers were chosen for the interviews. Results revealed that this community has both formal and informal practices that cultivate teacher development. The formal practices are planned by the coordinator and enacted in weekly pedagogical meetings, and include practices such as microteaching, workshops and lectures. The informal practices emerge from teachers’ everyday interactions in the teachers’ room, and include practices such as sharing materials, requesting help, sharing classroom stories, sharing specialized concepts and literature in the field of AL teaching, and planning classes together. In conclusion, the landscape of practices that student teachers experience throughout their trajectory in the program helps them develop as teachers through the profession (Nóvoa, 1992) and integrate both technical and practical aspects of the job.

This thesis analyzes the relationship between Swedish video game companies and the institutions for Archive, Libraries and Museums (ALM). The aim is to further the discussion regarding preservation of digital games. The thesis is based on semi-structured interviews with four video game companies and three institutions; an archive, a library and a museum. The theoretical foundation resides within practice theory, with the assumption that a practice is a combination of what people do and what they say. By analyzing what video game companies say they do the authors ascertain which methods of preservation is currently. The analysis is a cross-examination of the seven interviews with the result indicating that while video game companies are interested in the preservation of digital games they do not participate actively in the discussion on the best method of doing so. Communica- tion between video game companies and ALM institutions has room for improvement, as it is virtually non- existent. Furthermore, the findings indicate different motivations for preserving games and it is unclear which perspective the preservation should have; a technical perspective, cultural perspective or for the company’s bene- fit. In conclusion the current situation is that ALM institutions preserve games with a cultural and/or a technical perspective while game companies preserve their games for the company’s benefit.

Low back pain (LBP) is regarded as a major health and economic problem in western industrialised countries even at this time in the twenty-first century. Researchers estimate that it has increased to affect about 45% of the population in 2011. This increase creates a major burden on the health care services, social structures and the economy in terms of absenteeism from work. CNSLBP is still poorly understood. Main reasons for the poor understanding of CNSLBP discussed in this study are the limited understanding of the effect of the spine as kinetic chain which includes the head and pelvic girdle and with its attachments to the scapulae . The process of development of ISMS dysfunction are discussed as a combination of abnormal spinal loading, soft and neural tissue plasticity that result in biomechanical malalignment, adaptive and maladaptive movement patterns, pain processing integrated with psychosocial factors that influence the biomechanical, pain processing and psychological responses are discussed as possible mechanisms in the development of CNSLBP. The researcher developed a multidimensional manual therapy model to manage patients with CNSLBP based on metacognitive reflection on her clinical reasoning over a period of 40 years as the research methodology. The metacognitive reflection has been performed within the interpretive paradigm The model that resulted from the metacognitive reflection is dialectic in nature because it entails the understanding of the patient‘s problem from an interpretive as well as from an empirico-analytical perspective. The model is conceptualised in three stages: Firstly the conceptualisation of the integrated spinal movement system (ISMS), to indicate that the spine, head, shoulder and pelvic girdles function as a closed kinematic chain. Secondly the process of the development of ISMS dysfunction as a major concept in the clinical picture of patients with CNSLBP is based on functional anatomy of the ISMS and the researcher‘s clinical observation in clinical practice. The researcher indicates how the development of ISMS dysfunction and characteristic adaptive behaviour are integrated components of the patient‘s complex heterogenic clinical picture. The underlying process for the development of ISMS dysfunction as a possible mechanism for CNSLBP is described as plasticity of soft and neural tissues (including the brain) which result in chronicity over time. Thirdly a multidimensional manual therapy model to manage patients with CNSLBP‘s heterogenic condition is discussed. The model indicates how the mechanisms underlying the development of ISMS dysfunction is addressed in a multidimensional approach to patient management. Finally the multidimensional manual therapy model is discussed in relation to other relevant intervention approaches. The model finally serves as a point of departure for planning and conducting appropriate research in basic and clinical sciences. The multidimensional manual therapy model for the management of patients with CNSLBP has been developed in clinical practice and is presented as a practicetheory in the form of a model. / Thesis (PhD)--University of Pretoria, 2013. / gm2013 / Physiotherapy / Unrestricted

This thesis analyzes how the Swedish National Archives manages its presence in social media by examining five local sections use of Instagram. By studying different forms of practices in relation to Instagram, the aim of the thesis is to define in what way the Swedish National Archives work with outreach activities on new forms of media platforms, here exemplified with Instagram. The thesis is based on semi-structured interviews with five archivists responsible for handling Instagram, analysis of the National Archives policy documents as well as an analysis of a selection of posts made by local sections of the National Archives on Instagram. The theoretical foundation of the thesis lies in practice theory and is based on an understanding of practice that focuses on statements, actions and rules that together constructs different forms of practices in regard to their context. The analysis of the three sources is a cross-examination of how these different forms of actions contribute to form practices which defines the National Archives use of Instagram. The results of the thesis indicate that the National Archives of Sweden, in line with many other archive institutions, mainly uses social media as a one-way communication form where primarily text-based information is distributed to interested followers. The interactive practices typical of social media is only used to a lesser extent. This is mainly due to the institution’s workload, a view on social media as a lesser form of outreach and several practices related to the national archives public mission as a provider of infor-mation. The findings also indicate that organizations use of social media is based on practices of trial-and-error that creates individual practices of posting material online within the organization.

This research explores games as cultural heritage. The purpose of this study is to contribute with knowledge about how games as cultural heritage is made. The study seeks answers to which principal museum practices that are being carried out in the work with games as cultural heritage and what constitutes them. Furthermore this study explains how these practices influences the making of games as cultural heritage. The analysis has been carried out on Play Beyond Play, a game exhibition made at Tekniska museet in Stockholm 2018, where practices is being understood and analyzed from a practice theory perspective with the use of games as boundary objects. The empiric data was collected through semi-structured qualitative interviews with people working with the content of the exhibition and an place-based observation of the exhibition itself. The concept of ”anchoring practices” has been used as an analythic method to find and sort which principal practices that were carried out. The analysis resulted in six principal practices in the work of knowledge and mediation of games as techinchal development, the role of playablity, the matter of thinking ctitically, the effect of practical limitations and possibilities, the implementation and use of research, and the certification of games as cultural heritage. These practices influence the making of games as cultural heritage by defining games, how knowledge about games should be carried out and why games is important as cultural heritage through the location, role and area of focus at Tekniska museet. The study contributes with explanations and reinforces the connection between practices and the use of objects to create and mediate knowledge about games, where the knowledge carried out is affected by the context where it is being created through a longer period of time. This is a two years master’s thesis in Museum and Cultural Heritage Studies.

A phenomenon during the late Bronze Age and Early Iron Age which in its simplest form could be called ‘a culture of the Baltic Sea’ is an idea which many archaeologists have favoured. However, the term ‘a culture of the Baltic Sea’ is not the most ideal to use when discussing the Baltic Sea during this time in prehistory, as the term is rather simplifying from what would be the more diverse truth. The term entails that there should have been a cultural homogeneity across the Baltic Sea as it most certainly was not. This thesis complicates this otherwise simplified term and calls the cultural phenomenon ‘a cultural hybrid of the northern Baltic Sea area’ (i.e. the northern part of the Baltic Sea including its neighbouring gulfs). A cultural hybrid, in this sense, allows there to be cultural differences within an area. These differences are accepted by the people within the cultural hybrid which in turn allow people to live among each other, rather than to become a social obstacle making the people separate into smaller and more homogenous cultural groups. This assumed existence of a cultural hybrid is put to the test as a hypothesis. To answer the hypothesis, the cultural hybrid is studied from the perspective of the tarand-graves (an Estonian originating grave type erected and used around the shores of the northern Baltic Sea area during 500 BC–500 AD) which in turn is interpreted according to ritual practice theory. The hypothesis is proven to be true which makes it possible to apply the concept of cultural hybridity, and its connection with tarand-graves in the northern Baltic Sea area, to the Åland Islands. Although the islands have a very promising geographical position in the middle of the northern Baltic Sea area, interestingly, no tarand-graves have been registered there. Grave field Ec 6.6 on the western side of the Åland Islands becomes the object of study mainly due to grave 14, which placed on that particular grave field, carries a high tarand-grave potential. The material is partly collected from two field visits to Ec 6.6 and partly from an excavational report from 1949 of the same grave field. The result shows that the Åland Islands, as well as Ec 6.6, have a very high likeliness of being hosts for tarand-graves.

Bakgrund: Digitaliseringen har lett till en utveckling av redovisningsbranschen där de idag har mycket hjälp av datorer vid utförandet av sin praktik. Det innebär att arbetssättet förändras och redovisningskonsulternas praktik påverkas. Det finns tidigare studier som behandlar digitalisering och redovisning men utvecklingen inom IT går snabbt och kunskapen förbättras ständigt, ytterligare studier på området blir därför relevanta. Syfte: Syftet med studien är att ge en inblick i redovisningskonsulternas praktik och hur digitaliseringen är institutionaliserad i denna. I studien kommer redovisningskonsulternas praktik ses som en arbetsprocess. För att möta upp syftet kommer de olika delarna i arbetsprocessen att identifieras - vad som görs, hur det görs, varför det går till på detta sätt. En analys av hur digitalisering har institutionaliserats i processen kommer att göras samt en djupare analys av digitaliseringens påverkan på redovisningskonsulternas praktik. Metod: Studien genomfördes med en kvalitativ metod för att få en fördjupad bild över redovisningskonsulters praktik och hur den har påverkats av digitalisering. Detta gjordes genom semistrukturerade intervjuer med sex olika redovisningsbyråer, varav två var stora och de andra fyra var små eller medelstora. Slutsats: Digitalisering har institutionaliserats främst av imiterande och normativ isomorfism. Stora redovisningsbyråer har i högre grad institutionaliserat digitalisering i sin arbetsprocess än vad mindre redovisningsbyråer gjort. De digitaliserade programmen för redovisningsbyråer är i ett tidigt stadie att det ännu inte fungerar felfritt vilket gör att de ännu inte sparar någon nämnvärd tid i arbetsprocessen samt att kostnadsfrågan för implementering ska vägas in. Trots digitaliserade förändringar har redovisningskonsulterna en sammantagen god praktisk och generell förståelse för deras praktik. / Background: The digitalization has developed the accounting profession to where it today has a lot help from computers when performing their practice. It means that the way of working changes and the accountants’ practice is affected. There are previous studies that cover digitalization and accounting but the development within IT goes fast and the knowledge is constantly improved, further studies in the field are therefore relevant. Purpose: The purpose of the study is to give an insight to the accountants practice and how digitalization is institutionalized in this. In the study the accountants’ practice will be seen as a working process. To meet the purpose the different parts of the working process will be identified - what is performed, how is it performed and why is it performed that way. An analyzis of how digitalization has been institutionalized in the process and a deeper analyzis of the digitalizations impact on the accountants’ practice. Method: The study was accomplished with a qualitative method to get a deeper picture of the accountant's practice and how it has been affected by digitalization. This was done through semi-structured interviews with six different accounting firms, where two of them were large firms and the other four were small or medium-sized firms. Conclusion: The digitalization has been institutionalized primarily by imitative and normative isomorphism. Large accounting firms has institutionalized digitalization in their working process to a greater degree than smaller accounting firms. The digitalizated programmes for accounting firms are at an early stage not making it work perfectly, and yet not saving any significant time in the working process and the cost issue to implement should be considered. Despite the digitalized changes the accountants have an overall good practical and general understanding of their practice.