Handlingsstyrd via Reko: En kvalitativ studie om hur redovisningskonsulternas arbete påverkas av Reko
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
For a long time in Sweden there has been a lack of standards to achieve good practice in performing accounting services. Therefore Reko was created, which is a standardized framework consisting of both rules and principles that should be applied when performing accounting services. All authorized accounting consultants must work according to the Reko framework. Reko is meant to symbolize a quality standard for both the industry and the business community. Through Reko the accounting consultants’ work will be action controlled, which will result in work that is more effective and of a high quality. Because Reko is a relatively new framework and there is no research on how Reko is affecting the accounting consultants’ work, this study will help to provide explanations and descriptions. The purpose of this study was to describe and analyze how action control through standardized processes affects the accounting consultants’ work. The research questions are; how the action control through Reko affects the accounting consultants’ work, how accounting consultants feel about working through Reko and if the accounting consultant can apply Reko at all different accounting assignment. In order to describe and analyze these phenomena a qualitative case study was conducted with a deductive approach, with empirical data based on five semi-structured interviews. All interview subjects have good knowledge and are working with the Reko framework. The result of the study demonstrated that the empirical data does not support the earlier studies that action control will improve efficiency. Reko does not seem to fulfill the purpose for which the creators of the framework of FAR and SRF advocate. The conclusion shows that instead of making the accounting consultants’ work more efficient, Reko makes their work processes longer and reduce the accounting consultant’s effectiveness. Another conclusion that has been identified from the study is that the experience of being action controlled by Reko varied between the interview subjects. Several interview subjects felt that they were not affected while others felt that Reko reduces their feelings of independence. Finally, the results showed that although Reko consists of both rules and principles, it is rarely that Reko can be applied in every case, it is often that the accounting consultant must make the decision to deviate from the Reko framework.
Place, publisher, year, edition, pages
2014. , 42 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik
IdentifiersURN: urn:nbn:se:ltu:diva-55251Local ID: c2119dca-1ff4-43bf-b483-9cb62c0e7037OAI: oai:DiVA.org:ltu-55251DiVA: diva2:1028632
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20140622 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved