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Paradoxen hög personalomsättning i en attraktiv bransch:: En empirisk studie av 135 potentiella revisorskandidater, 221 verksamma revisorer och 52 tidigare verksamma revisorer
2016 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The purpose of this thesis is to explain the paradox of high employee turnover in an attractive industry and how management control can reconcile the tensions that occur as a consequence of the paradox. To achieve the purpose the study will use the accounting industry where this paradoxical situation occurs. A theoretical analytical model is developed with support from previous research. The model and its hypotheses are tested through a theoretically designed electronic survey. A total of 408 respondents participated, of which 221 people are active public accountants, 52 former public accountants and 135 potential candidates in public accounting. The analysis is based on a multivariate statistical analysis and a qualitative post hoc analysis. The result offers an indication that inadequate management control explain why employee turnover remain high despite the attractiveness of the industry. Personnel and action controls are proven to have positive effects on job satisfaction, commitment, the intention to stay and exhaustion. Reward systems are currently being used with the purpose of motivating staff and making sure they stay with the company. Despite this, and the attractiveness the accounting industry holds, the employee turnover is high. The results show that personnel and action controls strengthen the effects of rewards and expectations. In accordance with the results this mean the likelihood of voluntarily termination decreases, and the intention to stay increases. By reforming the management practices to include personnel and action controls in a larger scale, accounting firms can contribute to resolving the identified paradox. For the knowledge intensive accounting profession, this would lead to valuable cost savings.

Place, publisher, year, edition, pages
2016. , 59 p.
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, revisionsbranschen, personalomsättning, attraktivitet, paradox, styrsystem, belöningssystem, förväntningar, arbetstillfredsställelse, lojalitet, stress
URN: urn:nbn:se:ltu:diva-50838Local ID: 80f522eb-c0ed-402d-9a94-23376365056bOAI: diva2:1024201
Subject / course
Student thesis, at least 30 credits
Educational program
Business and Economics, master's level
Validerat; 20160603 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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Pettersson, HelenaWestman, Lina

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