Vidareutbildning under arbetslivet: små och medelstora revisions- och redovisningsbyråers syn
Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants. Respondents also stressed the importance of Continuing Professional Education to maintain and develop the skills among employees. Our respondents prefer two forms of Continuing Professional Education, namely intensive seminars and topical courses. Demand for intensive seminars and topical courses will probably continue to increase, given that these two forms makes it possible for small and medium sized practices to keep current in a time efficient and economical way. Our findings also show that auditors prefer a training where they start out as beginners and end as an expert. On the other hand accounting consultants focus on training that is practical and provides direct benefit to the everyday work.
Place, publisher, year, edition, pages
2011. , 37 p.
Small and medium sized auditing and accounting practices, Continuing Professional Education
Vidareutbildning, revisionsbyråer, redovisningsbyråer
IdentifiersURN: urn:nbn:se:hkr:diva-10262OAI: oai:DiVA.org:hkr-10262DiVA: diva2:607535
Degree of Bachelor of Science in Business and Economics
UppsokSocial and Behavioural Science, Law