Små aktiebolags anskaffning av ekonomisk kompetens
Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Competences to solve economic tasks and to make economic decisions, concerning accounting, taxation and auditing, are important to small companies. Thus, the economic competence acquisition is an important issue for small companies, as it affects companies' costs, performance and consequently results. Small companies have limited resources, therefore the choice of economic competence acquisition is important for entrepreneurs who wants to achieve the best possible results. Then the entrepreneurs must choose between acquiring economic competences internally or externally, via the social network or the market. The size of the company becomes strongly connected to the competence, since the competence is within the people in the company, therefore, small companies can unlikely maintain all the relevant competence internally. Then small companies can acquire competence externally, the most common external competence source for small companies are audits and accountants, who are important for small businesses when they lack competence in accounting, auditing and taxes.Small companies have different internal characteristics and operate in different environments, which the company both affects and are affected by. How the acquisition of economic competence then occurs in small companies and why it is done this way, is affected by internal and external factors as well as of institutional mechanisms. The purpose with the study is to increase the understanding of small companies’ acquisition of economic competence. This is achieved by identifying small companies’ economic competence acquisition, which internal and external factors affecting it, which institutional mechanisms that affects it and by developing an analytical model for this. The study is of a qualitative nature and has been conducted through interviews with 15 different entrepreneurs in 15 different small companies. The small companies in the study generally acquires all economic competence externally, by purchasing it when necessary via the social network. None of the companies in the study acquires all economic competence internally. This study indicates that the internal factors that appears to affect economic competence acquisition is the entrepreneurs' experience and tolerance for uncertainty, the competence base in the company and the trust that the entrepreneur has for the accountant or auditor. The external factors that appears to affect the economic competence acquisition in small companies is the uncertainty of the companies’ environment, the technological complexity of the economic tasks and the efficiency. The small companies without an auditor in the study mainly seems to be affected by the regulatory pillar when they acquire economic competence, while most of the small companies with an auditor in the study, mainly seems to be affected by the cognitive pillar in their economic competence acquisition. The regulative pillar seems to affect all companies' acquisition of economic competence, but in varying degrees. The small companies' economic competence acquisition does not seem to be directly affected by normative mechanisms to the same extent as the other two pillars, instead the normative mechanisms tend to mainly have an indirect impact on the competence acquisition, through the internal and external factors. Regulatory and cognitive mechanisms also appears to indirectly affect the acquisition of economic competence in the small companies, through the internal and external factors.
Place, publisher, year, edition, pages
2015. , 68 p.
Social Behaviour Law, Economic competence acquisition, internal factors, external factors, institutional theory, small companies, entrepreneur
Samhälls-, beteendevetenskap, juridik, Ekonomisk kompetensanskaffning, inre faktorer, yttre faktorer, institutionell teori, små aktiebolag, entreprenör
IdentifiersURN: urn:nbn:se:ltu:diva-55459Local ID: c50faf2c-6b41-43f4-9d91-1cdefe229b39OAI: oai:DiVA.org:ltu-55459DiVA: diva2:1028841
Subject / course
Student thesis, at least 30 credits
Business and Economics, master's level
Validerat; 20150628 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved