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Digitalization of bookkeeping in small organization: The case of Sweden

Alexandersson, Anna (author)
Linnaeus University
Jansson, Andreas (author)
Jönköping International Business School
Jonnergård, Karin (author)
Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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Rana, Tarek (editor)
Svanberg, Jan (editor)
Öhman, Peter (editor)
Lowe, Alan (editor)
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 (creator_code:org_t)
1
2023-02-04
2023
English 29 s.
In: Handbook in big data analysis in accounting and auditing. - Singapore : Springer Nature Singapore. - 9789811944604 - 9789811944598 ; , s. 133-162
  • Book chapter (peer-reviewed)
Abstract Subject headings
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  • Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts.

Subject headings

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Keyword

digital accounting
Sweden
Accounting
Bookkeeping
Entrepreneurship
Digitalization
Small Business
Regulation

Publication and Content Type

kap (subject category)
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