IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-19-4460-4_7.html
   My bibliography  Save this book chapter

Digitalization of Bookkeeping in Small Organizations: The Case of Sweden

In: Handbook of Big Data and Analytics in Accounting and Auditing

Author

Listed:
  • Anna Alexandersson

    (Linnaeus University)

  • Andreas Jansson

    (Jönköping International Business School)

  • Karin Jonnergård

    (Lund University)

Abstract

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.

Suggested Citation

  • Anna Alexandersson & Andreas Jansson & Karin Jonnergård, 2023. "Digitalization of Bookkeeping in Small Organizations: The Case of Sweden," Springer Books, in: Tarek Rana & Jan Svanberg & Peter Öhman & Alan Lowe (ed.), Handbook of Big Data and Analytics in Accounting and Auditing, chapter 0, pages 133-162, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-4460-4_7
    DOI: 10.1007/978-981-19-4460-4_7
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-981-19-4460-4_7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.