Digitalization of Bookkeeping in Small Organizations: The Case of Sweden

Anna Alexandersson (), Andreas Jansson () and Karin Jonnergård ()
Additional contact information
Anna Alexandersson: Linnaeus University
Andreas Jansson: Jönköping International Business School
Karin Jonnergård: Lund University

Chapter Chapter 7 in Handbook of Big Data and Analytics in Accounting and Auditing, 2023, pp 133-162 from Springer

Abstract: 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.

Keywords: Accounting; Bookkeeping; Entrepreneurship; Digitalization; Small Business; Regulation (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-4460-4_7

Ordering information: This item can be ordered from
http://www.springer.com/9789811944604

DOI: 10.1007/978-981-19-4460-4_7

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().