Change search
ReferencesLink to record
Permanent link

Direct link
Revisorsassistentens socialiseringsprocess: En kvalitativ studie om socialisering och identifiering inom en revisionsbyrå i Örebro
Örebro University, Orebro University School of Business, Örebro University, Sweden.
Örebro University, Orebro University School of Business, Örebro University, Sweden.
2012 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance. Thus, the socialization process should also be a vital means to achieve organizational identification, which consequently will help the organization to assure a uniform outcome among its employees.      

Methodology/approach: The collection of primary data was done by five interviews with audit associates, working within an auditing firm that belongs to the Big 4-sphere. 

Findings: The socialization process within the auditing firm is foremost characterized by an informal socialization strategy, where learning by doing and interaction with more experienced colleagues are fundamental parts within the process. Hence, the serial strategy is integrated in the informal socialization process. Moreover, the individual socialization strategy is present in terms of the individual learning that takes place in the daily work context. Considering the explicit and mandatory steps within the personal development plan, the sequential strategy is distinct. Thus, with the emphasis on the educations, influences of the fixed strategy can also be identified. However, the personal development varies among the associates with differentiated goals, which is in accordance to a variable strategy. Finally, due to the complexity of the profession of auditing concerning specific skills, the socialization process has influences from both retaining and processing strategy. 

The length of the employment enhances the degree of the organizational identification, and therefore also by how far the associate has made it in the socialization process. Attributes that characterize the organizational identity and that are reflected in the associates’ self-image are for example analytical skills, urge, quality, ambitious and stress-hardy. The socialization process can in various ways explain why these attributes are apparent.      

Place, publisher, year, edition, pages
2012. , 96 p.
Keyword [en]
Auditing, audit firms, organizational identification, organizational identity, socialization, socialization process, socialization strategies.
Keyword [sv]
Organisatorisk identifiering, organisatorisk identitet, revision, revisionsbyråer, socialisering, socialiseringsprocess, socialiseringsstrategier.
National Category
Business Administration
URN: urn:nbn:se:oru:diva-26209ISRN: ORU-HHS/FEK-AS-2012/0044--SEOAI: diva2:560258
Subject / course
Social and Behavioural Science, Law
Available from: 2012-10-15 Created: 2012-10-12 Last updated: 2012-10-15Bibliographically approved

Open Access in DiVA

fulltext(1171 kB)537 downloads
File information
File name FULLTEXT02.pdfFile size 1171 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
Orebro University School of Business, Örebro University, Sweden
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 537 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

Total: 578 hits
ReferencesLink to record
Permanent link

Direct link