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
Gymnasieekonomers uppfattning om den traditionella revisorsstereotypen
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Secondary school economists' perception of the traditional auditor stereotype (English)
Abstract [sv]

Gymnasieekonomers uppfattning om revisorn spelar stor roll för ekonomiutbildningar på högskolenivå och revisionsbyråerna. Gymnasieekonomer kan vara framtida elever och medarbetare på högskolor respektive revisionsbyråer. Studiens syfte är att undersöka hur gymnasieekonomer uppfattar revisorn samt sig själva utifrån egenskaper som förknippas med den traditionella revisorsstereotypen. Studien undersöker även, dock i mindre omfattning, om det finns ett samband mellan intentionen att bli revisor och om man har någon i sin närhet som arbetar som revisor. Genom en kvantitativ ansats undersöks studiens tre hypoteser som är grundade på professionsteorin och identitetsteorin samt den traditionella revisorsstereotypen. Egenskaper hos den traditionella revisorsstereotypen som har identifierats av tidigare forskning har bland annat använts som underlag i en enkätundersökning som genomförts på två gymnasieskolor. Studiens huvudsakliga resultat är att gymnasieekonomerna uppfattar att revisorn har hög status, vilket indikerar att revisorsyrket klassas som en profession. Studiens resultat kunde inte påvisa att gymnasieekonomer anser sig dela egenskaper med den traditionella revisorsstereotypen. Slutligen kunde studien heller inte påvisa att gymnasieekonomer som har någon i sin närhet som arbetar som revisor har intention att bli revisorer.

Abstract [en]

Secondary school economists´ perception of the auditor plays a major role in financial education at university level and in the audit firms. Secondary school economists´ can be future students and employees at colleges and audit firms. The purpose of the study is to examine how secondary school economists´ perceive the auditor as well as themselves based on characteristics associated with the traditional auditor stereotype. The study also examines, though to a lesser extent, whether there is a connection between the intention to become an auditor and if you have someone in your vicinity working as an auditor. Through a quantitative approach, the study´s three hypotheses based on profession theory, identity theory and the traditional auditor stereotype are examined. Characteristics of the traditional auditor stereotype identified by previous research have been used, among other things, as a basis for a questionnaire survey conducted at two secondary schools in Sweden. The main result of the study is that the secondary school economists´ perceive that the auditor has a high status, which indicates that the audit occupation is classified as a profession. The study´s result cannot demonstrate that secondary school economists´ consider themselves share characteristics with the traditional auditor stereotype. Finally, the study cannot demonstrate that secondary school economists who have someone in their vicinity who works as an auditor have the intention to become an auditor.

Place, publisher, year, edition, pages
2019. , p. 53
Keywords [en]
Auditor, Perception, Students, Profession, Profession theory, Identity, Identity theory, Stereotype
Keywords [sv]
Revisor, Uppfattning, Studenter, Profession, Professionsteori, Identitet, Identitetsteori, Stereotyp
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-20102OAI: oai:DiVA.org:hkr-20102DiVA, id: diva2:1369737
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2019-11-19 Created: 2019-11-12 Last updated: 2019-11-19Bibliographically approved

Open Access in DiVA

fulltext(534 kB)3 downloads
File information
File name FULLTEXT01.pdfFile size 534 kBChecksum SHA-512
c35ba638c0e95acb7ed61021f5a5748e4d34b5d52662b591019426f233662ccddf61982967df4a0315935d19f24421d9b17d780c6ceebc30a020d09dbbbc2488
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Olsson, IdaPersson, Amanda
By organisation
Faculty of Business
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 3 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: 11 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