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Påverkar revisionsbyråernas agerande revisorers välmående?: En kvantitativ studie om hur sammantagna HR-strategier främjar revisorers välmående för att bli en konkurrenskraftig byrå
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Does the behavior of accounting firms affect the auditors’ well-being? : A quantitative study on how  HR strategies promote auditors' well-being in order to become a competitive audit firm (English)
Abstract [sv]

Titel: Påverkar revisionsbyråers agerande revisorernas välmående?

Bakgrund: Revisorers välmående är ett omdiskuterat ämne i revisionsbranschen. Den höga arbetsbelastningen tillsammans med stramare budgetar och tajtare deadlines leder till att 95 % av revisorerna i Sverige arbetar övertid och menar att det inte är långsiktigt hållbart. Då revisorerna förklaras som en byrås viktigaste tillgång frågar vi oss hur revisionsbyråerna kan agera för att främja sin personals välmående och på så sätt bli en konkurrenskraftig byrå.

Syfte: Studiens syfte är att identifiera sammantagna HR-strategier och dess påverkan på revisorernas subjektiva välmående.

Metod: En tvärsnittsstudie med en deduktiv ansats genomförs för att sedan mynna ut i en induktiv ansats där sammantagna HR-strategier tas fram utifrån den empiriska data som samlas in via enkät, där urvalet består av auktoriserade revisorer och revisorsassistenter i Sverige. Teorier och tidigare forskning kring subjektivt välmående och HR-strategier som i andra branscher visat främja individers välmående har tillämpats. Krav, kontroll och stödmodellen har använts för att förklara revisorers arbetssituation.

Slutsats: Studien resulterade i att sex sammantagna HR-strategier har identifierats på revisionsbyråer där fyra av dem visar ha ett positivt samband med revisorers subjektiva välmående. Genom att revisionsbyråer implementerar de sammantagna HR-strategierna ökar de möjligheten för revisorerna att trivas på arbetet och prestera på optimal nivå och kan därför ses som en investering.

Abstract [en]

Title: Does the behavior of accounting firms affect the auditors’ well-being?

Background: Auditors' well-being is a discussed topic in the auditing industry. The high workload together with tighter budgets and deadlines leads to 95 % of the auditors in Sweden work overtime and they believe it is not a sustainable situation. The auditors are explained as an accounting firms most important asset, we ask ourselves how they can act to improve the subjective well-being of the auditors to become a competitive firm.

Purpose: The aim of this study is to identify new combinations of HR-strategies based on empirical data and its impact on the auditors' subjective well-being

Method: A cross-sectional study with a deductive approach is chosen in order to then emerge into an inductive approach where HR-strategies are developed based on the empirical data collected through a survey, where the sample includes authorized auditors and audit associates in Sweden. Theories and previous research on subjective well-being and HR-strategies that have shown improved well-being in other industries have been applied to this study. Demand, control and support model has been used to explain the auditors' work situation.

Conclusion: The study resulted in six new identified combinations of HR-strategies at accounting firms where four of them show a positive correlation with auditors' subjective well-being. As accounting firms implement the HR strategies, they increase the possibility for the auditors feels satisfied with their jobs and perform at an optimized level. This can therefore be seen as an investment for the accounting firms.

Place, publisher, year, edition, pages
2019. , p. 132
Keywords [sv]
revisor, välmående, subjektivt välmående, HR-strategier, revisionsbyrå
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-85824OAI: oai:DiVA.org:lnu-85824DiVA, id: diva2:1329752
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2019-06-25 Created: 2019-06-24 Last updated: 2019-06-25Bibliographically approved

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