The impact of digitalization on the role of accounting professionals – opportunities & challenges : A qualitative study on how digital development is reshaping the accounting role in individual companies

This study examines how digitalization affects the professional role of accountants within individual companies in Sweden. Using a qualitative method based on semi-structed interviews with ten accountants, the study analyses the strengths, weaknesses, opportunities and threats experienced due to the digitalization. The aim is to identify and analyze the opportunities and challenges experienced in connection to the digitalization, as well as to create an understanding of how the role of the accountant has changed and may continue to change. The results show that digitalization has led to a significant transformation of the accounting profession. Many traditionally manual tasks have largely been automated. This has led to increased efficiency and freed up time for more analytical and advisory tasks. The study also shows that digital tools and cloud-based solutions enabled remote work, increasing flexibility in working life, which may contribute to an improved work environment for many. At the same time, several challenges have been identified. Many participants expressed concerns that increased automation may result in errors going undetected as control is handed over to the systems. Increased stress related to the constant need to stay updated on new technology and the expectation of constantly being connected to work, is also perceived as a weakness. There is also some concern about becoming dependent on functional systems and IT security. The empirical analysis was conducted using a SWOT-analysis and institutional theory. The SWOT-analysis shows that the effects of digitalization are situational, while digital competence can be a strength for those with the right skills, it can just as easily be a weakness or threat for others lacking the right support or training. Institutional theory is used to explain how norms, regulations and structures influence change and adaptation to digitalization. The conclusion is that the accountant’s role is undergoing a transformation –from an administrative function to a more advisory, analytical and strategic one. To succeed in the future labor market, solid accounting knowledge is not enough, digital competence and adaptability are also essential. This study thus makes an important contribution to understanding the impact of digitalization on the professional role and which skills will be crucial going forward. Is also provides guidance for educational institutions on how accounting education can be adapted to a more digital era.Denna studie undersöker hur digitaliseringen påverkar redovisningsekonomers yrkesroll inom enskilda företag i Sverige. Genom en kvalitativ metod baserad på semistrukturerade intervjuer med tio redovisningsekonomer, analyseras vilka styrkor, svagheter, möjligheter och hot som upplevs till följd av digitaliseringen. Syftet är att identifiera och analysera de möjligheter och utmaningar som upplevs i samband med digitaliseringen samt skapa en förståelse för hur rollen som redovisningsekonom har förändrats och fortsatt kan komma att förändras. Resultatet visar att digitaliseringen har inneburit en omfattande omställning för redovisningsyrket. Många av de traditionella manuella uppgifterna har i hög grad automatiserats. Detta har lett till en ökad effektivitet och frigjort tid för mer analytiska och rådgivande arbetsuppgifter. Det framkommer också att digitala verktyg och molnbaserade lösningar möjliggör distansarbete vilket ökar flexibiliteten i arbetslivet vilket kan bidra till en förbättrad arbetsmiljö för många. Samtidigt har utmaningar identifierats, där flertalet deltagare uttrycker en oro över att den ökade automatiseringen kan leda till att fel inte upptäcks då kontrollen lämnas över till systemen. Ökad stress kopplat till att ständigt behöva hålla sig uppdaterad med ny teknik och att alltid ha möjlighet att vara uppkopplad till sitt arbete, ses även som en svaghet. Det finns även en viss oro för att hamna i en beroendeställning till fungerande system och IT-säkerhet. Analysen av empirin genomfördes med hjälp av SWOT-analys och institutionell teori. SWOT-analysen visar att digitaliseringens effekter är situationsberoende, digital kompetens kan vara en styrka för vissa, men en svaghet eller ett hot för andra som saknar rätt stöd eller utbildning. Institutionell teori används för att förklara hur normer, lagar och strukturer påverkar förändringar och anpassningen till digitaliseringen. Slutsatsen är att redovisningsekonomens roll är under omvandling – från en administrativ funktion till en mer rådgivande, analytisk och strategisk roll. För att lyckas på framtidens arbetsmarknad krävs inte bara goda redovisningskunskaper utan även digital kompetens och en stor anpassningsförmåga. Studien ger därmed ett viktigt bidrag till förståelsen av digitaliseringens inverkan på yrkesrollen och vilka förmågor som kommer att vara avgörande framöver, samt ge underlag till utbildningsaktörer för hur redovisningsutbildningar kan anpassas till en mer digital tid

Rhetoric and Populism in Swedish Migration Politics

The purpose of this study is to examine how three Swedish parliamentary parties the Social Democrats, the Moderates, and the Sweden Democrats discursively frame migration in their election manifestos between 2014 and 2022. The study uses framing theory Entmans (1993, s. 52) and populism theory (Mudde 2004, s. 543; Laclau 2005, s. 70-73) as its theoretical foundation to analyze how migration is presented in political communication. It combines qualitative text analysis with quantitative frequency analysis to capture both nuanced content and patterns in language use over time. According to framing theory, the results show that the parties highlight specific aspects of the migration issue, thereby shaping interpretations of problems, causes, and solutions. Furthermore, based on populism theory, the findings indicate that the Sweden Democrats’ rhetoric is particularly characterized by a clear dichotomy between “the people” and “the elite,” as well as a polarizing and moralizing discourse. Overall, the study demonstrates that the Social Democrats and the Moderates have increasingly adopted a more moralizing and demand-oriented rhetoric, whereas the Sweden Democrats consistently use populist and polarizing language throughout the entire period.Syftet med denna studie är att undersöka hur tre svenska riksdagspartier Socialdemokraterna, Moderaterna och Sverigedemokraterna diskursivt ramar in migration och integration i sina valmanifest mellan 2014 och 2022. Analysen tar sin utgångspunkt i framingteori och populismteori för att belysa hur partierna definierar problem, identifierar orsaker och föreslår lösningar, samt hur de genom språket mobiliserar politiskt stöd. Studien kombinerar kvalitativ textanalys med kvantitativ frekvensanalys för att fånga både innehållsliga nyanser och mönster i språkbruket över tid. Med stöd i Entmans (1993, s. 52) teori om framing visar resultaten att partierna genom sina valmanifest lyfter fram vissa aspekter av migrationsfrågan, vilket påverkar hur frågorna tolkas och förstås av väljarna. Vidare, utifrån populismteorin (Mudde 2004, s. 543; Laclau 2005, s. 70–73), framkommer det att särskilt Sverigedemokraternas retorik präglas av en tydlig dikotomi mellan "folket" och "eliten", samt av ett polariserande och moraliserande språkbruk. Sammantaget visar studiens resultat att Socialdemokraterna och Moderaterna i allt högre grad har rört sig mot ett mer kravbetonat och moraliserande språk, medan Sverigedemokraternas retorik har varit mer konsekvent populistisk och tydligt polariserande under hela perioden

The Lived Experience of Participating in Online Peer-To-Peer Groups After Acquired Brain Injury : Phenomenological Study

BACKGROUND: Stroke and other acquired brain injuries (ABIs) can present challenging experiences for individuals, both in recovery of functions affected by visible or invisible impairments and in learning to live with the new situation. Research has shown that sharing experiences face-to-face in peer groups can be beneficial during recovery. However, there is limited knowledge about the lived experiences of people with ABI who participate in online peer-to-peer groups. OBJECTIVE: The aim of our study was to explore the lived experiences of participating in online peer-to-peer groups for people with ABI, where participants themselves set the agenda. METHODS: Members of 2 Facebook groups (FBGs) for people with ABI were invited to participate in this study, and 20 individuals were included (14 women and 6 men; age range 24-74 years). One FBG focused on stroke and the other on fatigue caused by ABI. One group was private, and the other group was public. Data were collected through semistructured interviews, in which participants were encouraged to describe their experiences of engaging in FBGs in detail. The interviews were conducted over telephone or Zoom and digitally recorded. The audio recordings were then transcribed verbatim, resulting in 224 pages of text, and analyzed using the empirical phenomenological psychological method. RESULTS: The analysis presented a common meaning structure with 1 main characteristic that is, "validating self," common for all 20 participants, and 3 subcharacteristics, that is, "learning-having one's own experiences confirmed," "adjusting self-building competence and self-compassion," and "supporting others-becoming a valued lived-experience expert/authority." Together, the subcharacteristics reflected a process of validating self from newcomer to lived-experience expert or authority. In this process, members of FBGs moved from being newcomers with pronounced needs for support and to learn and to have their experiences confirmed by others with similar experiences. Thus, participants were building competence and developing self-compassion. Gradually, they assumed the role of advisors, mentors, or coaches, acknowledging their experiences and competence as valuable to others, thereby validating themselves as compassionate lived-experience experts or authorities in supporting others. CONCLUSIONS: Participation in online peer-to-peer groups can offer unique opportunities for individuals with ABI to validate self through processes that involve learning, developing self-compassion and compassion for others, and offering support to others with similar experiences. Given that rehabilitation after an ABI is often of limited duration and that positive experiences can be achieved over time through involvement in digital peer-to-peer support, health care professionals should assist patients by providing information and directing them to digital networks for people with ABI. However, when recommending the use of online peer-to-peer support, impairments and insufficient digital competence that may complicate or prevent the use of social media should be assessed and support provided when relevant

Behavioural responses of dairy cows and calves to fenceline weaning after 4 or 6 months of full cow-calf contact

Cow-calf contact (CCC) systems, where cows and calves are housed together during all or part of the milk-feeding period, foster strong social bonds within dam-calf pairs. However, calves are still generally weaned and separated at younger ages than have been observed for semi-feral cattle. This study aimed to evaluate behavioural responses of dairy cows and calves to fenceline weaning after 4 or 6 months of full CCC. Additionally, the proportion of time spent by dam-calf pairs in close proximity (< 4 m indoors or < 8 m outdoors) prior to weaning was tested for its effect on behavioural responses. Dairy cows (n = 25) and their calves (n = 26) were housed in a freestall pen with free access to pasture for either 4 (4MO) or 6 months (6MO), after which calves were weaned outdoors via fenceline separation. Daily activity (lying time and step count) was recorded for all animals using accelerometers for 6 days before and for 11 days after weaning, while vocalisations and feed-seeking behaviour were collected for calves postweaning through direct observations. Scan sampling on 3 days during the end of the contact period was used to estimate proximity within each dam-calf pair, and calves were weighed regularly throughout the study. Calf feed-seeking behaviour and differences in lying time or step count (calculated as changes from a preweaning baseline value) for cows and calves were fitted with polynomial regression models. Directly after weaning, calves responded by decreasing their lying time, increasing their step count and vocalisations, and spending little time on feed-seeking; these responses were greater for 4MO calves. The calves, especially those weaned at 4 months, had reduced growth rates for several weeks postweaning, suggesting a lack of nutritional independence prior to weaning. Cow activity responses were similar but with no clear treatment differences in the first 3 days and with faster recovery times than for calves. Dam-calf proximity varied greatly between pairs but did not influence any of the modelled responses. Our results suggest that fenceline weaning causes behavioural responses indicative of distress in both calves and (to a lesser extent) cows, even when calves are weaned at a higher age

A 3-Minute Work Capacity Test Predicts Simulated Firefighting Performance

The study aimed to identify a small set of fitness tests that could effectively predict performance in simulated firefighting tasks. Thirty-six (25 male and 11 female) firefighters participated in the study. Strength was evaluated with grip strength, barbell bench rows, and elevated trap bar deadlifts. Work capacity was assessed using a 3-minute pyramid test, executed with and without firefighting equipment. Firefighting performance was evaluated using a simulated work task course comprising stair climbing, hose pull, victim rescue, and equipment carry. We used backward linear regressions to derive models incorporating fitness test results, demographic variables, and oxygen uptake measures as predictors. Statistical significance was set to p < 0.05. The pyramid test without equipment accounted for 59% of the variance in task performance. When body mass and height were included, the model's predictive power increased to 71%. A final model, integrating the pyramid test, body mass, and absolute maximal oxygen uptake capacity (V̇o2max), explained 81% of performance variation. Our findings indicate that V̇o2max is the key factor in firefighter task performance, explaining 69% of the variance. The pyramid test, which estimates V̇o2max and predicted 59% of performance, is simple, time efficient, and can be conducted at stations to assess physical ability and work capacity. Incorporating the pyramid test into regular assessments can help firefighters focus on improving their work capacity, which is essential for achieving better performance

Supporting someone after their stroke : family members' views and experiences of self-management

PURPOSE: Self-management has increased in recognition in stroke research and rehabilitation along with growing trends of shorter hospital stays and more patient-centred care. Family members are key persons in the self-management process, but their views and experiences of self-management have not been studied in detail. This study aimed to explore family members' understanding of self-management, the strategies they use and the challenges they face when providing support. METHODS: For this descriptive study, semi-structured interviews with family members (n = 27) were conducted. Data were analysed using inductive content analysis. RESULTS: The analysis resulted in three main categories and eight subcategories. Most family members saw self-management as performing practical tasks, such as daily living activities and rehabilitation training. However, family members described a broad range of actions to support self-management, including emotional and motivational support. They found it challenging to give the right amount of support and expressed a need of more information after discharge. CONCLUSIONS: Family members' conceptualisations of self-management differ from the strategies they use to provide support. A clearer understanding of self-management as a collective process can benefit the development and delivery of efficient self-management support

Physical education teachers' experiences of the meaning of feedback in PE

This study explores how newly qualified physical education (PE) teachers experience the meaning of feedback through reflections on their assessment practices. We focus on the use, purpose, and content of feedback in PE practice. Assessment practices in PE have generally been used for grading purposes, often with little connection to the preceding teaching and learning. The educational quality of feedback depends on teachers' knowledge of what is supposed to be learned and how learners understand what they are supposed to know. Hence, it is important to investigate whether and how PE teacher education (PETE) prepares pre-service teachers for their professional work with feedback in PE. Individual stimulated recall interviews, a focus group interview and individual interviews with eight newly qualified teachers were conducted, and the data was analysed through a phenomenographic approach. The findings reveal that feedback is experienced in various ways, some comprising content that helps students learn what is supposed to be learned. Other ways of experiencing feedback generate content that does not relate to any intended learning goal other than being physically active in the here and now. The findings are discussed in relation to Hattie and Timperley's (2007) model of feedback as well as in relation to PETE and the significance of providing possibilities for future teachers to learn about the ways in which feedback can be educationally worthwhile

Teacher leaders’ capacity for school development

This study explores the role of teacher leaders in school development, focusing on their dual responsibilities in teaching practice and broader organizational improvement. It investigates how Swedish teacher leaders balance their teaching duties with school development tasks, contributing to both areas. The research questions address teacher leaders’ approaches to teaching and school development, their experiences of leading colleagues, and their progression in leadership capacity. The study involves interviews with over 20 teacher leaders from six compulsory schools, analyzing their engagement in teaching and broader school development. The 20 teacher leaders interviewed constitute a group of informants with experience in a wide range of challenges, student populations, and teaching staff. The analysis was conducted in several stages, beginning with an initial qualitative review of participants’ experiences, followed by more theory-driven analyses grounded in previous research on teacher leadership and informed by Fairman and Mackenzie’s model of capacity building. Findings reveal that teacher leaders emphasize systematic reflection on teaching and collaborative efforts for school improvement. However, challenges include engaging colleagues in broader development initiatives and navigating the transition between teaching and organizational leadership. The study concludes that while teacher leaders play a crucial role in school development, further research is needed to understand how to support their dual responsibilities effectively.

Tradition as Renewal : Critique of a Conservative Trend in Swedish Education and Cultural Politics

This perspective article offers a critical interpretation of the recent Swedish cultural policy initiative to establish a cultural canon as well as reading lists for Swedish schools. Using Zygmunt Bauman’s (2017) concept of retrotopia and David Labaree’s (2012) concept of school syndrome, the article interprets these initiatives as part of a broader, politically conservative policy trend in Swedish education and cultural politics. The article argues that the emphasis on a cultural canon, following Bauman, can be seen as a retrotopian response to contemporary challenges, one that is based on a caricatured depiction of so-called postmodernism. This retrotopian desire, in turn, is connected to a certain kind of post-political powerlessness. By invoking Labaree, the article also argues that directing attention toward the school and its task of transmitting canonized culture and literature serves to obscure this lack of political action, instead steering the discussion toward symbolic issues