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Karin Jonnergård
Professor emerita
![karin jonnergård. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/KarinJonnergrd.jpg.webp?itok=6v1YRGQS)
Digitalization of Bookkeeping in Small Organizations : The Case of Sweden
Author
Summary, in English
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.
Department/s
- Accounting and Corporate Finance
Publishing year
2023-01-01
Language
English
Pages
133-162
Publication/Series
Handbook of Big Data and Analytics in Accounting and Auditing
Document type
Book chapter
Publisher
Springer Nature
Topic
- Human Aspects of ICT
Keywords
- Accounting
- Bookkeeping
- Digitalization
- Entrepreneurship
- Regulation
- Small Business
Status
Published
ISBN/ISSN/Other
- ISBN: 9789811944598
- ISBN: 9789811944604