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Mervärdet av revisorn ur ett klientperspektiv: hur uppfattar klienten sin relationstyp med revisorn?
Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Revisorns fokus har flyttats från att fokusera på granskningen till att skapa mervärde för klienten. Det flyttade fokuset har lett till att revisorn arbetar på en konkurrensutsatt marknad och har ett intresse av att vara finansiellt framgångsrik.

 

 

Syftet med studien är att förklara hur mervärdet av revisorn påverkar klientens uppfattade relationstyp med revisorn. Studien kan tänkas bidra med en bättre förståelse över hur mervärdet påverkar relationstypen, vilken har delats in i professionell relation, personliga bekanta och vänskap. Med hjälp av tidigare forskning kring mervärde samt relevanta relationsteorier har en modell utvecklats. Modellen har sedan testats empiriskt genom en enkätundersökning.

 

 

Studiens resultat visar att mervärde har en positiv påverkan på samtliga tre relationstyper. Då resultatet visat att mervärdet påverkar i vilken utsträckning revisorn och klienten har en vänskapsrelation är revisorns oberoende en viktig aspekt att ta i beaktning.

 

 

Studien kan bidra med information kring vilka mervärden en klient kan förvänta sig få av sin revisor. Då studiens syfte inte blivit beprövat tidigare bidrar studien till såväl revisions- som relationslitteratur och då resultatet inte kan generaliseras är det därmed relevant att studera i framtida forskning. 

Abstract [en]

The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.

 

The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.

 

The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.

 

The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.  

Place, publisher, year, edition, pages
2018. , p. 63
Keywords [en]
Added value, client perspective, relationship, auditor, professional relationship, personal acquaintances, friendship
Keywords [sv]
Mervärde, klientperspektiv, relationstyp, revisor, professionell relation, personliga bekanta, vänskap
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-18279OAI: oai:DiVA.org:hkr-18279DiVA, id: diva2:1223436
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2018-06-29 Created: 2018-06-25 Last updated: 2018-06-29Bibliographically approved

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