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Framtidens controller: En kvalitativ studie om hur digitaliseringen påverkar controlleryrket
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Världen går igenom vad forskare rubricerar vara den tredje industriella revolutionen, där organisationer förändras och behöver anpassa sig. Utvecklingen under de två senaste decennierna har genererat en genomgripande förändring av samhället. Syftet med studien var att få en förståelse för hur digitaliseringen påverkar controlleryrket, hur dessa förändringar kan komma att se ut, samt vilka kunskaper en controller behöver ha för att möta den teknologiska utvecklingen. Vi valde en kvalitativ metod och genomförde semistrukturerade intervjuer. Urvalet omfattade tio respondenter från sju olika företag. Kriterierna var: omsättning över 300 MKR, verka inom tillverkningsindustrin, vara ett svenskt bolag, samt personer som arbetar under titeln “controller” eller har arbetsuppgifter motsvarande vad en controller normalt arbetar med. Sammanfattningen av empirin lade grunden för analysen, där respondenternas utsagor kopplades ihop med tidigare forskning och tre utvalda teorier: Institutionell teori, Kommunikationsteori och Contingency teori.Resultatet visar att digitalisering påverkar controlleryrket. Effektiva system och ökade informationsflöden gynnar controllerns arbetssituation, däremot kan digitaliseringen medföra en minskad efterfrågan på arbetskraft. Förhållningssättet för att möta den teknologiska utvecklingen kommer enligt våra resultat att vara att ha en djupgående förståelse för verksamheten, att vara analytisk, IT-kunnig och att pedagogiskt kunna presentera framtagna material. 

Abstract [en]

The world is going through what scientists are calling ”the third industrial revolution”, in which organisations are changing and in need of adapting. The development during the latest two decades has generated a pervasive reconstruction of society. The purpose was to gain an understanding of how digitizing is affecting the controller profession, how it’s changes can beexhibited, as well as what qualities a controller requires to confront the technological development. We chose a qualitative method and conducted semi-structured interviews. The sample included ten individual respondents from seven different companies. Criteria was: Have a turnover exceeding 300 MSEK, must operate within the manufacturing industry, be a Swedenbasedcorporation, employees with the title of “controller” or tasks that includes the ones of a controller’s. The summation of the empirical evidence was used as the outliner for the analysis, in which the respondents’ answers are linked to previous research and three selected theories: Institutional theory, Communication theory and Contingency theory.The results demonstrate that digitizing affects the profession of controller. The effective system and increased information flow benefit the controllers working situation, however digitizing entail a reduction in the workforce. The approach towards the technological development will be to hold a profound understanding of the operation, to be analytical, knowledge in IT and to be pedagogical in presenting produced material.

Place, publisher, year, edition, pages
2017. , 52 p.
Keyword [en]
Technology, controller, the development of digitizing, business controller, accounting
Keyword [sv]
Teknologi, controller, digitaliseringens utveckling, business controller och redovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-31627OAI: oai:DiVA.org:miun-31627DiVA: diva2:1141520
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Note

Betyg D, 170831.

Available from: 2017-09-15 Created: 2017-09-15 Last updated: 2017-09-15Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
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  • en-US
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  • nn-NO
  • nn-NB
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Output format
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