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Revisorsassistent – en karriärmässig språngbräda?: En studie som utforskar varför ett arbete som revisorsassistent fungerar som en språngbräda till andra yrken och branscher
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Audit assistant – A stepping stone? : A study that examines why an employment as an audit assistant works as a stepping stone in to other professions and industries (English)
Abstract [sv]

Bakgrund

Revisionsbranschen   präglas av en hög personalomsättning vilket   har resulterat i att antalet kvalificerade revisorer sedan 2005 minskat med 20 %. Detta   är ett problem för revisionsbyråer då de   satsar mycket resurser på anställda   som sedan lämnar innan de hunnit uppnå auktorisation. Representanter   från Big 4-byråer beskriver att   revisorsassistenter erhåller attraktiva kompetenser som är intressanta för   rekryterare i andra branscher. Revisorsassistenter är medvetna om detta och   använder således yrket som en språngbräda.

Syfte

Syftet med studien är att utforska varför ett   arbete som revisorsassistent   fungerar som en karriärmässig språngbräda.

Metod

Studien har tillämpat   en intervjumetod med en huvudsaklig deduktiv ansats med induktiva inslag. För   datainsamlingen har sammantaget 17 semistrukturerade intervjuer genomförts   med respondenter från fyra olika intervjugrupper.

Slutsats

På grund av den stora   mängden utbildning som ges på revisionsbyråer erhåller revisorsassistenter en   rad kunskapsmässiga kompetenser som är attraktiva för rekryterare utanför   branschen. Revisorsassistenter blir även attraktiva till följd av branschens   arbetsklimat, som präglas av en intensiv högsäsong som bidrar till att   revisorsassistenter lär sig hantera stress och arbeta på ett effektivt sätt.   Studien indikerar även att revisorsassistenter utvecklar en god social   kompetens som värderas högt av rekryterare.

Abstract [en]

Introduction

The audit industry is affected by a high employee turnover   that has resulted in a 20 % loss of certified public accountants since the year 2005. This is a problem for audit firms since they invest a lot of resources in educating their employees, who in turn leave the industry before they achieve their authorization. Representatives from the Big 4 describe that audit assistants acquire attractive knowledge which are appealing for recruiters in other lines of business. Audit assistants are aware of this which results in them using the job as a stepping stone in to other industries.

Purpose   

The purpose of the study is to examine why an employment as an audit assistant works as a stepping stone in to other industries.

Method

The study applies an interview method with a mainly deductive approach. To collect data the authors have carried out 17 interviews in total, with respondents from four different interview groups.

Conclusion

The findings of the study is that the large amount of internal education that the firms provide results in audit assistants gaining lots of attractive knowledge. Audit assistants also become attractive because of the industry’s work climate. The audit industry is affected by an intense peak season which teaches the audit assistants to cope with stress and to work efficient. The study also  indicates  that  audit  assistants  develop  social skills which are highly attractive in the eyes of recruiters.

Place, publisher, year, edition, pages
2019. , p. 88
Keywords [en]
Audit assistant, career, stepping stone, auditor competence, employee turnover
Keywords [sv]
Revisorsassistent, karriär, språngbräda, revisorskompetens, personalomsättning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-160349ISRN: LIU-IEI-FIL-A--19/03084--SEOAI: oai:DiVA.org:liu-160349DiVA, id: diva2:1352629
Subject / course
Master Thesis in International Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2019-09-19 Created: 2019-09-19 Last updated: 2019-09-19Bibliographically approved

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