Developing scenarios to cut accounting and auditing expenses: Case student union X
Savolainen, Daria (2013)
Savolainen, Daria
HAAGA-HELIA ammattikorkeakoulu
2013
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201401151382
https://urn.fi/URN:NBN:fi:amk-201401151382
Tiivistelmä
This project-based thesis aims at solving the accounting and the auditing problems of the case company, which is a student union. The main objective of the project is to decrease costs related to accounting and auditing to target levels set by the commissioning party. This is achieved by performing four project tasks and developing a product - a set of scenarios. The scenarios are based on the two primary alternatives: insourcing and outsourcing of accounting services. Various development schemes are elaborated under these options. An innovative concept of digital accounting is introduced and incorporated into one of the scenarios.
Structurally, each project task combines theoretical and empirical research parts. They are implemented by using a zipper model, where theory is applied together with the research data. The theoretical framework is established through exploring a variety of international and Finnish sources including books, periodicals and local legislation. Internet research has been a significant part of the project. Although the primary re-search method for the empirical part was chosen to be qualitative, a quantitative approach was employed to facilitate the study and perform measurements. Interviews and observations were utilized as the main research tools.
The project achieved its goal successfully: the accounting and auditing expenses of the case company were dramatically decreased by implementing one of the proposed scenarios. The most valuable findings of this thesis for the case company and the field are cost-cutting scenarios, an accounting software classification and a hierarchy of auditors in Finland.
Structurally, each project task combines theoretical and empirical research parts. They are implemented by using a zipper model, where theory is applied together with the research data. The theoretical framework is established through exploring a variety of international and Finnish sources including books, periodicals and local legislation. Internet research has been a significant part of the project. Although the primary re-search method for the empirical part was chosen to be qualitative, a quantitative approach was employed to facilitate the study and perform measurements. Interviews and observations were utilized as the main research tools.
The project achieved its goal successfully: the accounting and auditing expenses of the case company were dramatically decreased by implementing one of the proposed scenarios. The most valuable findings of this thesis for the case company and the field are cost-cutting scenarios, an accounting software classification and a hierarchy of auditors in Finland.