Digitaliseringens förändringsprocess : en fallstudie inom redovisningsbranschen

Abstract: Digitalization helps organizations to create new business opportunities despite this, it is not used to its full potential within the accounting industry. The purpose of this study has therefore been to understand the change process within the accounting industry when the industry is changed by digitalization. This is done by examining possible barriers/resistance and possibilities for change to happen. To reach the purpose of the study, it is built upon a qualitative research method where semi-structured interviews have been conducted with two industry experts as well as three accountants from two different organizations. The theoretical framework consists of Van de ven and Pooles (1995) four perspective on change as a process as well as Legner, Eymann, Hess, Matt, Böhman, Drews, Mädche, Urbach and Ahlemann (2017) main areas for organizations to successfully implement digitalization. Morakanyane, Grace and O’Rielly (2017) systematic literature review has been used to describe the digital transformation. The study does not take sustainability into account and has chosen to only interview smaller organizations within the accounting industry. The study found that there is an inertia within the accounting industry. The reason for this is mainly the management and owners unwillingness to change. Strong leadership is needed in order to move the employees in the direction pointing towards digitalization. There is no doubt that the industry is changing, and that consulting is going to be the accountants’ main role. The result of this study contributes to research by exemplifying how organizational inertia inhibits change within organizations.