K2 - en studie om användarnas syn på regelverket
K ? projectK2Swedish Accounting Standards BoardAccountingSimplificationsSmaller corporationsK-projektetK2BFNFörenklingarRedovisningMindre aktiebolag
Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size. The study is limited by only focusing on a part of the K-project, the K2-regulation. The K-project is one of many ways to simplify the accounting regulations and a question asked in the study is if the final result will be successful this time.Method: We have chosen to adopt the qualitative method in this study by interviewing four respondents employed at a number of different accountant firms. We claim that this is the best approach since the regulations can still be considered new and therefore knowledge about it is small among many companies. The information given from the interviews were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our own conclusions due to that result.Result & Conclusions: The result shows that the opinion about the K2-regulation varies. All respondents agree about the K2-regulation being a good idea since the need of simplifying today´s accounting regulations for smaller companies is large. On the other hand the respondents? opinions differ when it comes to the layout, final result and the instructions. Some respondents are positive to the result when others claim that the regulation hasn´t provided enough simplifications.Suggestions for future research: When this study was made the K2-regulation was a free choice whether to apply or not and according to that fact we would find it interesting to do a similar study when the regulation has been forced upon the companies, to see if the user´s opinions have changed. Another alternative to further studies would be to make a quantitative study to research if the regulation is used and in what scale.Contribution of the thesis: This thesis has contributed to an increased understanding for the users? conceptions of the K2-regulation and today?s work to simplify accounting regulations.