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Revisorers preferenser för monetära och icke-monetära belöningssystem inom och utanför den nationella kulturen.: En kvalitativ jämförelse mellan en revisionsbyrå belägen i Sverige och Storbritannien.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Hofstede's (1984) cultural dimensions are frequently used in studies. However, very few focus on how the cultural dimension masculinity and femininity, auditing profession and organization culture can influence auditors’ preferences for monetary and non-monetary rewards system within an organization. Therefore, this study aimed at creating a better understanding of how the cultural dimension of masculinity and femininity, auditing profession and organization culture influence audit employees’ preferences of monetary and non-monetary rewards system at an international accounting firm, located in both Sweden and the Great Britain. The study has chosen to work with countries such as Sweden and the Great Britain due to their different national cultures. The studies that have been encountered in this field point out that preference for certain rewards are equal in the different national cultures while some aspects suggesting differences. These studies choose a quantitative approach and therefore this study choose to work with a qualitative research approach to try to understand these similarities and differences. Since people more than ever move across national borders the knowledge of what influences an audit employee preference for monetary and non-monetary reward system can be relevant.In order to answer the study's purpose, twenty-three interview questions where created and interviews have been conducted on auditors in an international company located in both Sweden and the Great Britain, where six audit employees were involved in the study. The audit employees in the study have during private interviews taking side and discussed various events related to culture and their preferences. The study also included the audit profession and organizational culture as these aspects were considered to be important.This study has found similarities and differences within and outside the national cultures. The first conclusion is that the Swedish auditors’ preferences of monetary and non-monetary rewards tend to be influenced to a greater extent of the audit profession and then the national culture. The aspect that influences the least is the organizational culture. The three aspects influence the Swedish auditors’ preferences by the common principles, norms, conditions and values ​​that exist within each aspect. The second conclusion is that the auditing profession is the dominant influence of the auditors in the Great Britain. National culture and organizational cultures influence are quite equal. The three aspects also influence Britain's auditors by the values, norms, conditions and values that exist within each aspect. A third conclusion is that organizational culture is perceived as non-dominant in terms of how auditors’ preferences are influenced, the explanation seem to be that national culture and the audit profession influence the organizational culture.

Place, publisher, year, edition, pages
2016. , 47 p.
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, Monetära belöningar, Icke-monetära belöningar, Kulturell maskulinitet, Kulturell femininitet, Sverige, Storbritannien, Anställdas preferenser, Influens, Internationella belöningssystem, Revisionsprofession, Organisationskultur, Internationella preferenser
URN: urn:nbn:se:ltu:diva-47084Local ID: 4abffb7f-4ff4-4afe-b380-fff0b3741532OAI: diva2:1020400
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Validerat; 20160614 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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