• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 91
  • 25
  • 5
  • 4
  • 3
  • 2
  • 2
  • 1
  • 1
  • 1
  • Tagged with
  • 163
  • 163
  • 63
  • 27
  • 26
  • 22
  • 22
  • 21
  • 19
  • 18
  • 17
  • 15
  • 15
  • 15
  • 14
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
141

The characteristics and development of urban computing practices:utilizing practice toolkit approach to study public display network

Ventä-Olkkonen, L. (Leena) 28 November 2017 (has links)
Abstract This thesis concentrates on understanding people’s daily interactions with urban technologies and the role they play in everyday life by investigating use practices for the on urban, multipurpose, public display network in the city of Oulu in northern Finland. The goal is two-fold, namely, to investigate different aspects of emerging urban computing practices and understand the versatility of the contributing factors behind these practices. The work is grounded in practice theory that understands practices as a result of an historical evolution influenced by several forces. On the one hand, the thesis concentrates on the local accomplishment of practices; on the other hand it, seeks to understand the broader connections between these practices as well as their history and evolution. The material comes from three main sources: Users of the public displays, their developers and additional stakeholders involved in the design process, and citizen comments on the display network project on social media. The research is based on empirical qualitative research material; quantitative use statistics are applied to support the findings. The findings reveal that urban computing practices take on influences from several directions including designers and other stakeholders during the design phase, the users’ lives and existing practices, and ongoing societal and communal discourses. The thesis offers increased understanding of the designing and implementation of successful ubiquitous computing projects in a public setting. / Tiivistelmä Tämä väitöskirja keskittyy ymmärtämään ihmisten päivittäistä vuorovaikutusta kaupunkiteknolgian kanssa tutkimalla käytäntöjä julkisten näyttöjen verkoston ympärillä. Tavoite on toisaalta tutkia kaupunkiteknologiakäytänteitä eri näkökulmista ja toisaalta ymmärtää monipuolisia osatekijöitä käytäntöjen takana. Työ perustuu käytäntöteoriaan, joka ymmärtää käytäntöjä historiallisen kehityksen seurauksena sekä usean osatekijän tuloksena. Toisaalta tutkielma keskittyy paikallisiin käytäntöihin; toisaalta se yrittää ymmärtää laajempia yhteyksiä käytäntöjen välillä sekä niiden historiaa ja evoluutiota. Materiaali tulee kolmesta päälähteestä: 1) Julkisten näyttöjen verkoston kehittäjiltä ja muilta suunnitteluprosessin sidosryhmiltä, 2) näyttöjen käyttäjiltä sekä 3) kaupunkilaisilta, jotka kommentoivat näyttöverkkoprojektia sosiaalisessa mediassa. Tutkimus perustuu laadulliseen tutkimusaineistoon, jonka lisäksi määrällistä käyttötilastoaineistoa sovelletaan tukemaan laadullisia havaintoja. Havainnot paljastavat, että urbaanin teknologian käytänteisiin vaikuttavat monet tekijät mukaan lukien suunnittelijat ja muut suunnitteluvaiheen sidosryhmät, käyttäjien elämä ja heidän olemassa olevat käytänteensä sekä ajankohtainen yhteiskunnallinen ja yhteisöllinen keskustelu. Tutkielma tarjoaa uudenlaista ymmärrystä jokapaikan tietotekniikka -projektien suunnittelusta ja toteutuksesta julkisissa ympäristöissä.
142

Håga in context – An analysis of the Håga complex in the Bronze Age landscape of the Mälar Valley region / Håga i kontext – En analys av Hågakomplexet i bronsålderslandskapet i Mälardalen

Elliott, Rachel January 2020 (has links)
The Bronze Age in Middle Sweden is characterized by several key sites and monuments which have been interpreted by previous research to play an overarching role in the elite ruling system in the Mälar Valley region. King Björn’s mound (a.k.a. the Håga mound) and the hillfort Predikstolen represent one of these complexes and has been referred to as a central hub for trading between the south and east as well as a central meeting point for alliance networks throughout the Mälar Valley region. The ritual importance of the site has been particularly relevant to discussions around the mound and accompanying cult house, Hågakyrkan, since the excavation of the mound in 1902-3 by Oscar Almgren. The investigation of the mound’s central cairn dated the monument to the Bronze Age Period IV, and resulted in the discovery of one of the most spectacular burials in Sweden, including gold and bronze artefacts indicative of connections with south Scandinavia, particularly Denmark, and a ritual role typified by Kristian Kristiansen’s institutional divisions of elites based on artefact assemblages. To understand how Håga and other Bronze Age sites have attained the label of ‘ritual’ places in the landscape, a discussion is included on previous research which has defined the parameters of sacred versus profane activity utilizing theories on identity as demonstrated through material expression explored by Kristian Kristiansen (1987, 2011) and Susanne Thedéen (2004). This thesis also utilizes the ritual practice theory defined by Catherine Bell (2009) to identify the repetitive traditions which define cultic practice during the Bronze Age in Middle Sweden in order to understand the unique phenomenon of Håga as compared to other sites in the Mälar Valley region: two sites with established cultic complexes (Broby and Skeke), and two sites characterized by industrial bronze production (Apalle and Hallunda). These sites were additionally chosen based on their position along a north-south inlet system which directly connected Lake Mälaren from the eastern Baltic sea to south Scandinavia and north-western Europe. A comparative analysis of the relevant features and finds of each site as well as a brief overview of the evidence of conflict in southern Scandinavia and Europe are used to contextualize the role Håga served leading up to and following construction of the Håga mound. The delimitations and potential uses of the results are included in the discussion / Bronsåldern i Mellansverige kännetecknas av några nyckelplatser och monument vilka tidigare har tolkats av forskare att ha spelat en övergripande roll för hövdingadömet i Mälardalsområdet. Kung Björns hög (s.k. Hågahögen) och fornborgen Predikstolen utgör ett av dessa komplex och har kallats ett regionalt nav för handel mellan söder och öster, samt en central mötesplats för alliansnätverk i hela Mälardalen. Den rituella vikten har också påpekats som relevant till diskussionen kring Hågahögen och närliggande kulthuset Hågakyrkan sedan undersökningen ledd av Oscar Almgren år 1902-3. Undersökningen av högens centralrösen har daterat monumenten till bronsåldern Period IV och resulterade i upptäckande av en av de mest spektakulära begravningarna i Sverige, vilket inkluderade guld och bronsartefakter som ger indikationer på kopplingar till Sydskandinavien, speciellt Danmark, och den rituella rollen representerat av Kristian Kristiansens institutionella uppdelningar av eliter baserad på artefaktgrupper. För att förstå hur Håga och andra bronsåldersfornlämningar har märkts som ‘rituella’ platser i landskapet, diskuteras tidigare forskning som har definierat begränsningarna av sakral jämfört profan aktivitet med hjälp av teorier om identitet baserad på materiella uttryck utforskat av Kristian Kristiansen (1987, 2011) och Susanne Thedéen (2004). Uppsatsen använder sig också av rituellpraktiksteori eller s.k. ‘ritual practice theory’ definierad av Catherine Bell (2009) för att identifiera återkommande traditionerna som exemplifierar kultpraxis under bronsåldern i Mellansverige, för att kunna förstå den unika karaktär Håga har jämfört andra fornlämningar i Mälardalen: två fornlämningar med etablerade kultkomplex (Broby och Skeke) och två kännetecknade av industriell bronsproduktion (Apalle och Hallunda). De fornlämningar som har valts ut för jämförelse har också baserats på deras position längst det nord-sydliga vattenledssystemet som direkt kopplar Mälaren från Östersjön till Sydskandinavien och nordvästra Europa. En jämförande analys av relevanta anläggningar och fynd från varje fornlämning plus en kort översikt av bevisen för konflikt i Sydskandinavien och Europa används för att kontextualisera Hågas roll innan och efter byggandet av Hågahögen. Begränsningar och potentiella användingsområden av resultaten inkluderas i diskussionen.
143

TOUCH, ENGINEERED: THE SOCIAL CONSTRUCTION OF HAPTIC INTERFACES

TURRINI, VALENTINA 25 May 2020 (has links)
Le interfacce aptiche, ovvero le tecnologie che trasmettono delle sensazioni tattili digitalizzate, si stanno diffondendo in vari contesti sociali come telerobotica, comunicazione mobile, arte, videogiochi e cinema. Queste tecnologie stanno permettendo agli ingegneri di realizzare qualcosa mai fatto prima: la digitalizzazione del tatto (che ora può quindi essere registrato e mediatizzato). L’obbiettivo di questa tesi è di decostruire il tatto digitalizzato come un artefatto tecnologico socialmente costruito, il quale sta prendendo forma in un sistema di pratiche interrelate performate da attori in campi disparati della conoscenza. Questi attori si muovono all’interno e attorno ad una comunità di ingegneri apticisti. Adottando un approccio ispirato alla grounded theory, sono stati raccolti dati qualitativi attraverso interviste presso un campo etnografico multi-situato composto da laboratori europei e conferenze internazionali, in cui la conoscenza riguardo il tatto è collettivamente creata e condivisa. Due framework teorico-metodologici sono stati presi in considerazione: la tradizione dei Science and Technology Studies (STS) è stata scelta come principale guida metodologica; in seguito, l’intreccio tra pratiche sociali e tecnologie è stato approfondito attraverso una prospettiva practice-based tipica della cosiddetta ‘practice theory’. Al fine di cogliere il processo in corso di costruzione sociale e flessibilità che caratterizzano il tatto digitalizzato, lo studio si è concentrato sull'assenza di standardizzazione che caratterizza gli aspetti sia hardware che software di questa tecnologia emergente. Inoltre, è stata prestata attenzione alla distinzione controversa e scivolosa tra feedback tattile simbolico e realistico usata nel gergo degli apticisti. Infine, sono stati analizzati i diversi significati, o potenzialità d'uso, che gli intervistati attribuiscono a questa tecnologia. Questi significati si collegano a specifici immaginari sociotecnici geograficamente situati, ad ampi discorsi sociali riguardo l’innovazione tecnologica, e a diverse visioni riguardo le pratiche che possono beneficiare dell’implementazione di queste interfacce. / Devices that provide tactile feedback, called haptic interfaces, are spreading in various contexts such as tele-robotics, prosthetics, videogames, mobile communication, and arts. These technologies are allowing engineers to accomplish something never done before: the digitization of touch (which can now be stored and mediatized). This dissertation aims to deconstruct the digitized touch as a socially constructed technological product, emerging from a system of interrelated practices enacted by actors performing in disparate fields which revolve around the community of haptics engineers. Using a grounded-theory inspired approach, qualitative data were collected through interviews in a multi-sited ethnographic field consisting in European laboratories and international conferences, where knowledge about touch is collectively created and shared. Two theoretical-methodological frameworks have been taken into consideration: the tradition of Science and Technology Studies (STS) has been chosen as the main methodological guide; moreover, the interlacements between social practices and technology have been deepened through the adoption of a practice-based perspective proposed by different approaches in social sciences gathered under the umbrella term ‘practice theory’. In order to grasp the ongoing process of social construction and flexibility that characterize digitized touch, the study focused on the absence of standardization involving both hardware and software aspects of this emerging technology. Furthermore, attention has been paid to the controversial and slippery distinction between ‘symbolic’ and ‘realistic’ tactile feedback which is used in engineers’ jargon. Finally, the different meanings or potentialities of use, which respondents attributed to this technology, have been analysed. These meanings are connected to geographically located socio-technical imaginaries, to broad social discourses about technological innovation, and to different visions regarding the practices that can benefit from the implementation of these interfaces.
144

Circular business models in the fashion industry: A consumer perspective on renting everyday clothes.

Sczyka, Jana January 2020 (has links)
This study identifies enabling factors for a circular business model that focuses on use-oriented services in the fashion industry. The objective is to provide an overview of the possibilities of use-oriented services for sustainability and to determine motives for renting everyday clothes from a consumer perspective.The clothing industry is one of the most polluting and unsustainable business industries (Leal Filho et al., 2019). It starts to move towards the wider movement of circular economy and use-oriented service businesses, which some scholars see PSS as a sustainable business option due to its reduced environmental impact of economic activity (Baines et al., 2007). With the concept being tested on less quality-focused fashion retailers, the concept's real strength can be slowly analyzed. This study focuses on incentives and obstacles for conscious consumers to participate in a fashion renting program as well as the possibilities for sustainability from a consumer perspective. A multidisciplinary literature review was conducted to get insights into the topics of sustainable business models, circular businesses in particular, and product service systems, especially in the fashion industry. Semi-structured interviews were used to collect empirical data that were analyzed and related to the concept of social practice theory. The results show that renting everyday garments appears as a new concept that has not been considered yet. There is a general interest in renting special occasion clothes. Identified obstacles are the own lack of interest in fashion styles, no need for new clothes, quality, as well as logistic and transportation concerns.Sustainability was an overall important aspect for all respondents and, therefore, the concept of renting was mainly discussed in the sense of providing a sustainable purpose. Participants agreed that the business model could contribute to sustainability when the lifetime of garments is significantly extended. However, they questioned if renting can really decouple economic success from material consumption.
145

Quests for knowledge and social mobility : Vocational and on-the-job-training as navigational tactics in the urban labour market of Sierra Leone

Kilje, Bim January 2021 (has links)
This ethnographic study investigates the experiences of those learning tailoring and trading in Freetown, Sierra Leone via apprenticeships, other on-the-job training or Technical and Vocational Education and Training programs (TVET). I examine these forms of occupational training by investigating the practices underway, how knowledge transmission occurs, as well as why learners engage with and what they get out of these activities. I consider how the job learners utilise occupational training as a manner of increasing social, cultural and economic capital in Bourdieu's sense of those terms to navigate the urban labour market.     I find that the learners aspire fundamentally to social mobility and a sense of self-worth. To achieve this, they use four main tactics: flexibility, reframing, co-operation and diligence. However, I find all tactics are developed in response to greatly circumscribed opportunities to obtain a good and stable income, and increased social status, due to structural inequality. Local political neoliberal discourse on youth unemployment emphasising diligence, belies these inequities and the limited ways in which social mobility is within the individual’s control. Hence, I argue, a focus on training without addressing structural inequality is inadequate.     As the training usually does not lead to paid and reliable employment, I argue it serves more fundamentally as a form of moral education and a vehicle for personal and social development. I argue it helps develop certain personal moral traits and alleviate society's concern about immoral "idle youth". Further, that it helps develop what I term resilience capital; that is, the hard-working and stubborn disposition developed by reframing previous experiences of adversity, which may later assist the individual in acquiring other forms of capital.     Although not its main focus, this study also seeks to contribute to academic scholarship through developing our understanding of knowledge transmission. I find that the process of knowledge transmission is fundamentally social and shaped by hierarchy, subjective positions of power, the inculcation of moral and ethical values, and more dependent for success on various forms of capital than it might at first appear.
146

“Nya gröna vågen”- the new back-to-the-landers : Growing new pathways to the future

Nitschke, Mattias January 2019 (has links)
In the face of climate change, political instability, ecological destruction, extinction of species and other global issues humanity is facing, various studies are showing that a radical societal transformation is needed to avoid an ecological collapse. This thesis explores the contemporary social-environmental phenomenon “nya gröna vågen” (new-back-to-the-landers) in Sweden as a response to an urgent need for societal transformation as well as a resistance to the conventional modern society. The aim of the study is to examine the material practices in which people within “nya gröna vågen” are involved, how their ideas relate to those practices, and what could be learned from the practitioners in terms of future pathways. To meet this aim, a variant of practice theory is used, which acknowledges non-human actors as well as ideas. Material practice is conceptualized as a network of associations of human and non-humans in specific time-spaces. The study uses semi-structured interviews with practitioners within “nya gröna vågen” and observations. The results show that practices within “nya gröna vågen” are connected to the physical surrounding where they are performed. The material practices of, for example, food provisioning, are understood as embodied understandings of the world made up by a network of human and non-human actors. Further, the material practices within “nya gröna vågen” are based on the idea of a co-creation of human and non-human actors shaping the world. The results also indicate how the actors’ material world-making practices responds to the current planetary situation. In response to what they perceive to be an ecological crisis, they have become involved in practices like regenerative agriculture, adapting to the evolving landscape and water projects. The results also present how the material practices bounded to a specific place as a platform for life are giving a sense of stability and belonging. A relational way of life where people are shaping new imaginations on how to navigate and make life in the future through practices in human/non-human networks.
147

Exploring Lifelong Influence of Participating in the Junior Audubon Club During Childhood

Weidensaul, Amy 17 December 2018 (has links)
No description available.
148

Die Praxis der Online-Kooperation: Praktiken und Institutionen online-medialen Zusammenarbeitens

Pentzold, Christian 16 December 2013 (has links)
In der Mitte der Dissertation steht die Frage nach den Koordinationsmustern und den institutionellen Bedingungen online-medialen gelingenden, produktiven, also das Generieren informationeller Güter bezweckenden, Zusammenarbeitens. Diese wird exemplarisch und exponiert am Beispiel der freien Gemeingüterproduktion studiert, genauer gesagt am Fall der Online-Enzyklopädie Wikipedia. Die Studie zeigt, wie und in welchen institutionellen Kontexten das Herstellen und Verwalten informationeller Gemeingüter durch online-medial vermitteltes Kooperieren gelingen kann. Dazu wurde eine dreijährige teilnehmende Beobachtung durchgeführt und mit qualitativen Interviews und Dokumentenanalysen methodisch kombiniert. Typologisiert wurden die Beteiligungsweisen, die es Wikipedianern erlauben, an dem Projekt konstruktiv teilzunehmen, konkret die Handlungsmuster, um Beteiligen zu formieren und dabei unbezahltes und zielorientiertes Editieren zu animieren, anzuleiten und vorzulegen, sowie Handlungsmuster des Qualifizierens von Beiträgen und Beiträgern als Beobachten, Auszeichnen und Ausschließen. Das dabei effektive institutionelle Ensemble wurde als Satz an Richtlinien und Codevorgaben sowie normativen Einstellungen in Bezug auf das Arbeitsethos der Wikipedianer, die Form ihrer Vergemeinschaftung, das Teilnehmerkonzept und das enzyklopädische Werkkonzept ermittelt.:1 Einleitung: Online-Kooperation in Theorie und Praxis 4 2 Problem: Wie gelingt Kooperation online? 15 2.1 Untersuchungsfeld: Gemeingüterproduktion 15 2.2 Wie ist Gemeingüterproduktion möglich? 31 2.3 Problemkreise 49 3 Theoretischer Rahmen: Online-Kooperation in Aktion 54 3.1 Die Praxis sozialer Ordnung 54 3.2 Online-Kooperation koordinieren 77 3.3 Bilanz und Forschungsfragen: Gemeingüter produzieren 100 4 Methodologie, Methoden und Vorgehen: Online-Kooperieren studieren 108 4.1 Methodologische Herausforderung: Logik der Praxis vs. Logik der Logik? 108 4.2 Methodische Option: Praktiken beobachten, Praktiken vollziehen, Praktiken beschreiben 111 4.3 Konzeption und Fallauswahl 130 4.4 Vorgehen 147 5 Analyse: Gemeingüter produzieren 171 5.1 Einen ausgezeichneten Artikel schreiben oder: Wikipedia macht Arbeit 172 5.2 Beteiligungsweisen: „und eigentlich ist doch alles ganz einfach“ 181 5.3 Wikipedias institutionelles Ensemble: „eine komplizierte Materie“ 205 5.4 Beteiligen formieren: „in die richtige Spur gesetzt“ 286 5.5 Beteiligen qualifizieren: „wir bemühen uns, alles richtig zu machen“ 313 6 Bilanz und Aufgaben: Den ‚Wikiweg’ gehen? 336 7 Anhang 353 Abbildungsverzeichnis 405 Tabellenverzeichnis 406 Primärquellenverzeichnis 407 Sekundärquellenverzeichnis 416
149

Tillitsbaserat Ledarskap & dess Praktiker : En kvalitativ studie om hur tillitsbaserat ledarskap uttrycks i praktiken / Trust Based Leadership & It ́s Practices :  A qualitative study on how trust-based leadership is expressed in practice

Idriz, Mediha, Ligic, Zlatan January 2023 (has links)
Syftet med denna studie var att undersöka och analysera hur Tillitsbaserad Styrning och Ledning kommer till uttryck i praktiken inom offentlig sektor med fokus på de organisatoriska förutsättningarna ur ett individperspektiv. Inledningsvis ges en introduktion och bakgrund till begreppen New Public Management och Tillitsbaserad Styrning och Ledning. Därefter presenteras studiens problemområde och en sammanfattning av tidigare forskning. Den teoretiska referensramen bygger på diskursen kring idén om tillitsbaserad styrning och ledning och introducerar de centrala teoretiska begreppen: idéresan, översättning och praktikteori, vilka används som analytiska verktyg för att analysera det empiriska materialet. Metodologin för studien beskrivs, inklusive insamlingen av empiri genom semistrukturerade intervjuer med åtta sektionschefer. Resultaten från den tematiska analysen av empirin presenteras och visar att sektionscheferna medvetet arbetar utifrån tillitsbaserat ledarskap och betonar betydelsen av tillit i deras ledarskap. Dock, varierar implementeringen av tillitsbaserat ledarskap på lokal nivå beroende på olika organisatoriska förutsättningar. Avslutningsvis presenteras rekommendationer för framtida forskning inom området. / The purpose of this study was to investigate and analyze how Trust Based Governance and Leadership is expressed in practice within the public sector with a focus on the organizational conditions from an individual perspective. Initially, an introduction and background to the concepts of New Public Management and Trust Based Governance and Leadership is given. Next, the study's problem area and a summary of previous research are presented. The theoretical frame of reference builds on the discourse of Trust Based Governance and Leadership, and introduces the central theoretical concepts: idea travel, translation process, and practice theory, which are used as analytical tools to analyze the empirical material. The methodology of the study is described, including the collection of empirical evidence through semi-structured interviews with eight section managers. The results from the thematic analysis of the empirical evidence are presented and show that the section managers consciously work based on Trust Based Leadership and emphasize the importance of trust in their leadership. However, the implementation of Trust Based Leadership at the local level varies depending on different organizational conditions. Finally, recommendations for future research in the area are presented.
150

Digitaliseringens inverkan på redovisningskonsulters praktik / The impact of digitalization on the practice of accountants

Homa, George, Rrahmani, Valdrina January 2023 (has links)
Bakgrund och inledning: Digitaliseringen har förändrat samhället i stort och påverkat både individuella människors och företags vardag. Inom redovisningsbranschen har digitaliseringen haft en betydande inverkan, med övergången från traditionella pappersbaserade system till digitala verktyg och processer. Denna utveckling har inneburit både möjligheter och utmaningar för företag och redovisningskonsulter, där vissa arbetsuppgifter har effektiviserats, förändrats eller till och med försvunnit. Samtidigt har det uppstått en diskussion kring hur digitaliseringen påverkat yrkesrollen för redovisningskonsulter, med vissa studier som menar att yrkesrollen kommer att skifta till en mer rådgivande och strategisk roll. Tidigare forskning har främst fokuserat på de större redovisnings- och revisionsbyråerna, så kallade ”The Big Four” vilket innefattar följande förtag PwC, EY, KPMG och Deloitte, och hur de har anpassat sig till den digitala utvecklingen. Det finns däremot en kunskapslucka när det gäller mindre redovisningsbyråer och hur deras arbete påverkats av digitaliseringen i jämförelse med större byråer. Syfte: Detta är en jämförande studie mellan små och stora redovisningsbyråer. Syftet med denna studie är att undersöka digitaliseringens praktiska effekter på redovisningsprocessen för konsulter på mindre och större byråer samt deras förståelse, känslor och inställning till förändringarna. Uppsatsen fokuserar på hur digitaliseringen har transformerat redovisningskonsulternas arbetsprocess i branschen. Studien analyserar konsulternas redovisningsprocess samt identifierar delar där digitaliseringen haft inverkan. Jämförelse av skillnaderna mellan små och stora byråer gällande praktiska konsekvenser och konsulternas uppfattning av digitaliseringens effekter görs i studien. Målet är att ge en djupare förståelse av digitaliseringens inverkan på redovisningskonsulters praktik. och erbjuda värdefull kunskap för både blivande och verksamma konsulter. Metod: En kvalitativ metod genomfördes för att samla in det empiriska materialet och för att få en djupgående bild över redovisningskonsulternas praktik och hur den har inverkats av digitaliseringen. Tio verksamma redovisningskonsulter intervjuades genom semistrukturerade intervjuer. Slutsats: Digitaliseringen har haft inflytande på redovisningskonsulternas praktiska förståelse och deras redovisningsprocess genom att de har behövt anpassa sig till nya verktyg och metoder. Större byråer har högre digitaliseringsgrad och anpassar sig snabbare till ny teknik. Små byråer har en mer varierad inställning till digitala lösningar, vilket är beroende på kundkretsens preferenser. Digitaliseringen har ökat effektiviteten och förbättrat kommunikationen, men också medfört utmaningar som att lära ut digitala lösningar till äldre kunder och anpassa sig till nya system och teknologier. Trots utmaningar är konsulternas inställning över lag positiv, då digitaliseringen förbättrar effektiviteten och möjliggör mer värdeskapande arbetsuppgifter. / Background and Introduction: Digitalization has changed society at large and affected the everyday lives of both individual people and businesses. Within the accounting industry, digitalization has had a significant impact, with the transition from traditional paper-based systems to digital tools and processes. This development has presented both opportunities and challenges for companies and accounting consultants, where some tasks have been streamlined, changed, or even disappeared. At the same time, there has been a discussion about how digitalization has affected the professional role of accounting consultants, with some studies suggesting that the role will shift towards a more advisory and strategic function. Previous research has mainly focused on the larger accounting and auditing firms, known as "The Big Four" which includes the following companies PwC, EY, KPMG, Deloitte, and how they have adapted to the digital development. However, there is a knowledge gap concerning smaller accounting firms and how their work is affected by digitalization in comparison between the larger firms. Purpose: This is a comparative study between small and large accounting firms. The purpose of this study is to investigate the practical effects of digitalization on the accounting process for consultants at smaller and larger firms and their understanding, emotions, and attitudes toward the changes. The study focuses on how digitalization has transformed the working process of accounting consultants in the industry. The study analyzes the consultants' accounting process and identifies parts where digitalization has had an impact. It also compares differences between small and large firms regarding practical consequences and consultants' perceptions of the effects of digitalization. The aim is to provide a deeper understanding of the impact of digitalization on accounting consultants' practice. Method: A qualitative method was conducted to collect empirical material and obtain an indepth understanding of accounting consultants' practice and how it has been affected by digitalization. 10 active accounting consultants were interviewed through semi-structured interviews.  Conclusion: Digitalization has impacted accounting consultants' practical understanding and their accounting process by requiring them to adapt to new tools and methods. Larger firms have a higher degree of digitalization and adapt more quickly to new technology. Smaller firms have a more varied approach to digital solutions, often depending on their clients' preferences. Digitalization has increased efficiency and improved communication but has also brought challenges such as teaching digital solutions to older clients and adapting to new systems and technologies. Despite the challenges, consultants' attitudes are generally positive, as digitalization improves efficiency and allows for more value-creating tasks.

Page generated in 0.0534 seconds