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Digitaliseringens påverkan på relationen mellan revisor och klient: En analys av tidigare forskning
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Sammanfattning

 

Datum: 7 juni 2020

 

Nivå: Kandidatuppsats i företagsekonomi, 15 hp

 

Akademi: Akademin för Ekonomi, Samhälle och Teknik (EST), Mälardalens högskola

 

Författare:  Abdelkarim Arisha           Stefan Dragosavljevic           Daniella Varli

                       (97/08/19)                            (95/05/05)                (98/10/08)

 

Titel: Digitaliseringens påverkan på relationen mellan revisor och klient - En analys av

          tidigare forskning

 

Handledare: Esbjörn Segelod

 

Forskningsfråga: Hur har digitaliseringen påverkat revisorns sätt att arbeta och vilka

       konsekvenser har det medfört på relationen mellan revisor och klient?

                                

Syfte: Syftet med denna litteraturstudie är att utifrån existerande studier och forskningar

           granska och analysera hur revisorns arbetssätt har påverkats i samband med

           digitaliseringen och vilka konsekvenser det medfört för revisorernas relation till sina

           klienter. Vidare studeras om det uppkommit nya faktorer som revisorn måste anpassa sig till.

Metod: Denna litteraturstudie har genomförts med en kvalitativ metod. Sekundärdata i form

  av vetenskapliga artiklar som är peer-reviewed, uppsatser skrivna av tidigare

  studenter, böcker och webbplatser insamlades till studien.

 

Slutsats: Pappersarbetet har minskat då revisorernas arbete har digitaliserats vilket har

    effektiviserat revisorns vardagliga arbete och revisorn har nu mer tid till att vara

    tillgänglig för sina klienter. Digitaliseringen har resulterat i att den fysiska kontakten

    mellan revisorn och klienten har minskat eftersom de numera använder sig av

    digitala hjälpmedel som mail för att kommunicera med varandra. Konsekvenserna

    är att relationen inte blir lika personlig mellan parterna som kan leda till att de

    långsiktiga relationerna kan komma att bli begränsade. I studien har det

    framkommit att kommunikationen är grundstenen för en lyckad relation mellan

    revisorn och klient.

 

Nyckelord: Digitalisering, revisor, klientrelation, kommunikation, långsiktiga relationer,

oberoende, förtroende.

Abstract [en]

Abstract

 

Date: June 7th, 2020

 

Level: Bachelor thesis in Business Administration, 15 cr

 

Institution: School of Business, Society and Engineering, Mälardalen University

 

Authors:     Abdelkarim Arisha            Stefan Dragosavljevic            Daniella Varli

                        (97/08/19)                           (95/05/05)                  (98/10/08)

 

Title: The effect of digitalization on the relationship between auditor and client - An analysis

          of previous research

 

Tutor: Esbjörn Segelod

 

Research: How has the digitalization affected the auditor’s way of working and what

      consequences has this had on the relationship between auditor and client?

                          

Purpose: The purpose of this literature study is to examine and analyze, based on existing

     studies and research, how the auditor's working methods have been affected in

     connection with digitalisation and the consequences this has had for the auditors'

     relationship with their clients. Furthermore, it is studied whether there are new

     factors that the auditor must adapt to.

 

Method: This literature study was conducted using a qualitative method. Secondary data such as peer-reviewed scientific articles, essays written by other authors, books and websites were collected for the study.

 

Conclusion:  The paperwork has decreased as the auditors' work has become digital, which

           has streamlined the auditor's everyday work and the auditor now has more time

           to be available to his clients. The digitization has resulted in a reduction in the

           physical contact between the auditor and the client as they now use digital tools

           such as e-mail to communicate with each other. The consequence is that the

           relationship does not become as personal between the parties, which can lead

           to the long-term relationships becoming limited. The study found that

           communication is the cornerstone of a successful relationship between the

           auditor and the client.

 

Keywords: Digitalization, auditor, client relationship, communication, long-term

        relationship, independence, trust.

Place, publisher, year, edition, pages
2020. , p. 42
Keywords [en]
Digitalization, auditor, client relationship, communication, long-term relationship, independence, trust
Keywords [sv]
Digitalisering, revisor, klientrelation, kommunikation, långsiktiga relationer, oberoende, förtroende
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-48218OAI: oai:DiVA.org:mdh-48218DiVA, id: diva2:1436394
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2020-06-15 Created: 2020-06-07 Last updated: 2020-06-15Bibliographically approved

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