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Vilken utbyteskunskap leder en utbytesperiod till för en revisionsmedarbetare?: En studie rörande utbytet från Sverige till USA
Linköping University, Department of Management and Engineering, Business Administration.
Linköping University, Department of Management and Engineering, Business Administration.
2012 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
What exchange knowledge will come from an exchange period for an audit associate? : A research study regarding the exchange from Sweden to the U.S. (English)
Abstract [sv]

Bakgrund: I och med samhällets globalisering ökar möjligheterna för revisionsmedarbetare till internationell rörlighet länder emellan. En svensk revisionsmedarbetare har idag möjlighet att åka på en utbytesperiod för att tillägna sig ny kunskap; såväl professionell som privat, vilket det finns olika tillvägagångssätt för. Samhälleliga, privata och arbetsmässiga kulturkrockar är något som en revisionsmedarbetare kan uppleva genom ett utbyte. För revisionsmedarbetare bör det vara nyttigt att erfara sådana här skillnader för att skapa ny kunskap, utveckla sin egna samt kunna dela med sig av denna.

Syfte: Syftet med denna uppsats är att undersöka vilken utbyteskunskap en svensk revisionsmedarbetare har av ett utbyte till USA, hur denna tillägnas, samt om denna kunskap går att implementera i det fortsatta arbetet i Sverige.

Definitioner: Utbyteskunskap definieras i denna uppsats som den typ av kunskap som tillägnas vid ett utbyte. Med kunskap avses sådan som kan användas inom revisionsyrket, vilket innefattar kunskap om arbetsmetoder, tillvägagångssätt, sociala förhållanden samt regelverkens uppbyggnad.

Resultat och slutsatser: Resultatet av studien konstaterar att utbyteskunskapen består i privata--‐, kulturella--‐ och arbetsmässiga områden, vilka tillägnas genom erfarenhetsbaserat lärande samt praktisk involvering i samhället.

Abstract [en]

Background: Considering the globalization of society, the possibility for audit associates to be internationally mobile increases. Today, a Swedish audit associate has the opportunity to leave for an exchange period to acquire new knowledge, both professionally and personally, where the approach differs. Audit associates are exposed to the societal, individual, and work--‐related cultural clashes, which arise from an international exchange. It would be useful for an audit associate to experience such clashes to be able to acquire new knowledge, develop pre--‐existing knowledge, as well as to share it.

Aim: The aim with this research is to study the exchange knowledge a Swedish audit associate experiences from a period in the U.S., how this knowledge is acquired, and if it is implementable in to further work in Sweden.

Definitions: Exchange knowledge is in this research defined as the type of knowledge that is acquired due to an exchange. Knowledge refers to a kind that could be used within the audit profession, which includes knowledge regarding work--‐methods, procedures, social conditions and the structure of the regulations.

Results and conclusion: The result of the research is that the benefit lies in individual-, cultural- and work‐related areas which are acquired through experiential learning and also by involvement in society.

Place, publisher, year, edition, pages
2012. , 86 p.
Keyword [en]
Exchange knowledge, audit associate, knowledge sharing, culture, experiential learning.
Keyword [sv]
Utbyteskunskap, revisionsmedarbetare, kunskapsdelning, kultur, erfarenhetsbaserat lärande.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-85800ISRN: LIU-­IEI-­FIL‐A—12/01292-­‐SEOAI: oai:DiVA.org:liu-85800DiVA: diva2:572687
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-02-26 Created: 2012-11-28 Last updated: 2013-02-26Bibliographically approved

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