Konekielisistä yhteyksistä sähköiseen taloushallintoon : Analyysi kirjanpidon teknisistä innovaatioista ja kirjanpitäjän työn kehityksestä 1980-luvulta nykypäivään
JAATINEN, PIRKKO (2006)
2006
Yrityksen taloustiede, laskentatoimi - Accounting and Finance
Kauppa- ja hallintotieteiden tiedekunta - Faculty of Economics and Administration
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Hyväksymispäivämäärä
2006-06-15
Julkaisun pysyvä osoite on
https://urn.fi/urn:nbn:fi:uta-1-15889
https://urn.fi/urn:nbn:fi:uta-1-15889
Tiivistelmä
ABSTRACT
FROM DATA TRANSMISSIONS TO ELECTRONIC ACCOUNTING An analysis of technological innovations in bookkeeping and developments in the work of an accountant from the beginning of the 1980’s to the present.
The main focus in the present study is electronic accounting (eFinance) in financial accounting practice. The purpose is to examine the meanings which have been given to electronic accounting in Finnish professional journals over the last 25 years. It covers three areas: the historical development of electronic accounting, developments in bookkeeping and in the work of an accountant, and the rhetorical methods which have been used to promote the benefits of electronic accounting.
Traditionally, financial accounting systems operated in the closed environment of the firm. Developments in communications technology, first EDI, followed by easy access to the Internet, changed this situation, and online bank transfers soon became the norm in Finland. Finnish bookkeeping law was changed in 1997 to take account of these technological developments and every organisation which is obliged to keep accounts can now opt to keep their records entirely in electronic form.
The theoretical framework of the study is based on research into the diffusion of innovation. Many theories have been posited to explain the diffusion or rejection of different kinds of innovations. Before any innovation can take place, potential adopters must be aware that the innovation exists, and that there is an opportunity to utilize it. The reader of a journal can play the role of a change agent in his or her own environment. The main communication channels are said to be the mass media.
The methodological approaches are taken from media research and text analysis: historical analysis, content analysis and discourse analysis. The historical analysis was done over 25 years, and examines what was written and what kinds of concepts were used. The rhetorical analysis covers a similar period, and examines what was written about electronic accounting and in what terms, using a taxonomy of rhetorical methods and main assertion analysis. The source texts for the analysis were taken from Tilisanomat, a Finnish professional journal.
The study reveals that these 25 years can be divided into four periods: 1980 - 1988 information about computers and advice to potential computer buyers, 1989 - 1995 discussion about what are valid receipts for bookkeeping purposes, 1996 - 2000 the new bookkeeping law, and the TYVI (Tietovirrat yrityksiltä viranomaisille) system which enables firms to submit information to the tax authorities online, and 2000 - 2005 electronic invoicing. Finnish banks and the Finnish government authorities have played a significant role in disseminating innovations in electronic accounting.
The main discourse has aimed to legitimise electronic innovations. Numerous articles have used economic arguments to promote electronic accounting as the solution to many of a firm´s problems. Accounting practices have been divided into two categories: the traditional kind and the new, improved, electronic kind. The main discourse speaks approvingly of the new electronic accounting practices. The main assertion identified in the discourse analysis was: “Accept electronic accounting”.
Keywords: electronic accounting, financial accounting, bookkeeping, accounting professionals, work of an accountant
FROM DATA TRANSMISSIONS TO ELECTRONIC ACCOUNTING An analysis of technological innovations in bookkeeping and developments in the work of an accountant from the beginning of the 1980’s to the present.
The main focus in the present study is electronic accounting (eFinance) in financial accounting practice. The purpose is to examine the meanings which have been given to electronic accounting in Finnish professional journals over the last 25 years. It covers three areas: the historical development of electronic accounting, developments in bookkeeping and in the work of an accountant, and the rhetorical methods which have been used to promote the benefits of electronic accounting.
Traditionally, financial accounting systems operated in the closed environment of the firm. Developments in communications technology, first EDI, followed by easy access to the Internet, changed this situation, and online bank transfers soon became the norm in Finland. Finnish bookkeeping law was changed in 1997 to take account of these technological developments and every organisation which is obliged to keep accounts can now opt to keep their records entirely in electronic form.
The theoretical framework of the study is based on research into the diffusion of innovation. Many theories have been posited to explain the diffusion or rejection of different kinds of innovations. Before any innovation can take place, potential adopters must be aware that the innovation exists, and that there is an opportunity to utilize it. The reader of a journal can play the role of a change agent in his or her own environment. The main communication channels are said to be the mass media.
The methodological approaches are taken from media research and text analysis: historical analysis, content analysis and discourse analysis. The historical analysis was done over 25 years, and examines what was written and what kinds of concepts were used. The rhetorical analysis covers a similar period, and examines what was written about electronic accounting and in what terms, using a taxonomy of rhetorical methods and main assertion analysis. The source texts for the analysis were taken from Tilisanomat, a Finnish professional journal.
The study reveals that these 25 years can be divided into four periods: 1980 - 1988 information about computers and advice to potential computer buyers, 1989 - 1995 discussion about what are valid receipts for bookkeeping purposes, 1996 - 2000 the new bookkeeping law, and the TYVI (Tietovirrat yrityksiltä viranomaisille) system which enables firms to submit information to the tax authorities online, and 2000 - 2005 electronic invoicing. Finnish banks and the Finnish government authorities have played a significant role in disseminating innovations in electronic accounting.
The main discourse has aimed to legitimise electronic innovations. Numerous articles have used economic arguments to promote electronic accounting as the solution to many of a firm´s problems. Accounting practices have been divided into two categories: the traditional kind and the new, improved, electronic kind. The main discourse speaks approvingly of the new electronic accounting practices. The main assertion identified in the discourse analysis was: “Accept electronic accounting”.
Keywords: electronic accounting, financial accounting, bookkeeping, accounting professionals, work of an accountant