Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Den interna revisorns professionella och organisatoriska identitet: En kvalitativ studie inom svenska universitet
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Två identiteter som den interna revisorn på ett universitet upplever är en professionell och organisatorisk identitet. Medvetet eller omedvetet behöver den interna revisorn beakta när den professionella och organisatoriska identiteten uttrycks då identiteterna har positiva samt negativa aspekter i rollen som internrevisor. Syftet med studien var att skapa förståelse för hur den interna revisorns professionella och organisatoriska identitet balanseras samt uttrycks i praktiken. Detta gjordes genom att identifiera problematiska situationer och analysera spänningar. Social Identitetsteori har använts som grund för studien och tidigare forskning inom identitet, identifiering och revisorer har kompletterat teorin. Kvalitativa intervjuer med interna revisorer på universitet har utgjort det empiriska materialet för att fånga problematiska situationerna. Resultaten indikerar på att de interna revisorerna i studien upplever problematiska situationer när relationerna med de anställda och det professionella arbetet hamnar i konflikt. Förtroende hos de anställda ses vara en anledning till att spänningar upplevs och skapar konflikter mellan den professionella och organisatoriska identiteten. Den organisatoriska identitetens intresse ses värdesätta förtroende hos de anställda medan den professionella identitetens intresse ses värdesätta en oberoende och objektiv ställning. Identiteterna ses kunna dra åt olika håll vilket skapar en spänning i rollen. Förslag till framtida forskning var att undersöka om samt varför skillnader i spänningar hos internrevisorer i den offentliga och privata sektorn existerar. 

Abstract [en]

Two identities the internal auditor on a university experience are a professional identity and an organizational identity. Consciously or unconsciously, the internal auditor needs to acknowledge when the professional and the organizational identity are expressed since the identities both have positive and negative aspects on the role as an internal auditor. The purpose of this study was to create an understanding of how the internal auditors professional and organizational identity are balanced and expressed in practice. This was done by identifying problematic situations and analyzing tensions. Social Identity theory was used as the base for the study and previous research in identity, identification and auditors have complemented the theory. Qualitative interviews with internal auditors at eight universities have constituted the empirical material to capture problematic situations. The results indicate the internal auditors need to balance the interaction between the professional and the organizational identity when problematic situations occur. Trust from employees in the internal auditor is seen as a reason for why tensions occur in the problematic situations which can create conflicts in the interaction between the professional and organizational identity. The professional identity is seen to contribute to why an objective stance is valued, simultaneously the organizational identity is seen to contribute to why trust and understanding from employees are valued. Future research is proposed to investigate if and why differences in tensions among internal auditors exist in the public and private sector. 

Place, publisher, year, edition, pages
2018. , p. 34
Keywords [en]
identity, organizational identity, professional identity, social identity, internal auditor, relationship, conflict, trust, independence, objectivity.
Keywords [sv]
identitet, organisatorisk identitet, professionell identitet, social identitet, internrevisor, konflikt, relation, förtroende, oberoende, objektivitet.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:ltu:diva-69776OAI: oai:DiVA.org:ltu-69776DiVA, id: diva2:1222393
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Supervisors
Examiners
Available from: 2018-06-25 Created: 2018-06-21 Last updated: 2018-06-25Bibliographically approved

Open Access in DiVA

fulltext(1287 kB)4 downloads
File information
File name FULLTEXT01.pdfFile size 1287 kBChecksum SHA-512
a5102b788cf645fe29b2ca25daafd82e47c1a7508f0f24b54ff089912cefc2afa7b8d95ee8f661cf879702e7aaa01304165a3eb95b5086a23e9dea0f62214bb1
Type fulltextMimetype application/pdf

By organisation
Department of Business Administration, Technology and Social Sciences
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 4 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 19 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf