"Växer du inte så dör du": Affärsmodeller och tillväxt i revisionsbyråer
Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Growth is a way for companies to survive in the market by either increasing or maintaining their market share. It is important that companies develop their services and find new ways to create value for customers to enable continuous growth in competitive markets. For a long period of time the audit industry has been able to relax, knowing that the customers will come at a steady pace. Today, the market has changed because of the abolition of the audit requirement. This study intends to answer whether business models can be used to understand why the growth differs between various audit firms. The purpose of this study is to use the resource-based theory to increase the understanding of competitive business models in auditing firms. To answer the research question and meet the objectives of the study, eleven interviews have been conducted with managers of accounting firms across Sweden. The interviews were supplemented with textual analysis of websites and annual reports to get a more crystallized image of the business model. Comparisons of the business models in accounting firms with various growth rate could be held out by the resource-based theory, allowing analysis of the business models’ competitiveness. The results show that despite the institutionalization in the accounting profession reasons for the various growth between different accounting firms can be found in the business model’s customer relationships, core competences and value configuration (key activities).
Place, publisher, year, edition, pages
2015. , 51 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, Affärsmodell, business model canvas, tillväxt, resursbaserad teori, revisionsbyråer, innovation
IdentifiersURN: urn:nbn:se:ltu:diva-55176Local ID: c115a413-35b0-4873-9e92-4a61c6d3f406OAI: oai:DiVA.org:ltu-55176DiVA: diva2:1028557
Subject / course
Student thesis, at least 30 credits
Business and Economics, master's level
Validerat; 20150607 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved