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Klimat för felhantering och Etiskt ledarskap: Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]


For an audit organization, it is important to work toward maintaining

a high error climate to handle errors in an efficient and proper

manner. This means that it is important for accountants to work

towards high quality of work, reduce and manage errors that may

occur in their daily work. Therefore, auditors must know how to

handle errors in order to improve efficiency, which can be affected by

how leadership is exercised in the workplace. The error climate

means being able to act in a manner which will ensure a good job

towards customers but also within the internal operations.

The ethical leadership may thus have an impact on how auditors

handle the error environment both internally and externally. It is very

important for customers to have confidence in the business but also to

maintain the order and the general rules of society for accounting


My study aims to show the thinkable relationship between ethical

leadership and the error climate. The study included a questionnaire

survey with answers from 113 accountants in Sweden. Three

hypotheses were formulated and the analytical tests showed that there

is a hint of connection between ethical leadership and error climate. A

strong relation was however found between error management and

error climate. The study also shows a weak relation between ethical

leadership and learning from errors in the error climate.

Keywords: Error climate, ethical leadership, error management.

Place, publisher, year, edition, pages
2013. , 61 p.
Keyword [sv]
National Category
Business Administration
URN: urn:nbn:se:hig:diva-14956Archive number: FE1: 71/2013OAI: diva2:638864
Subject / course
Business administration
Educational program
Business administration
Available from: 2013-08-15 Created: 2013-08-04 Last updated: 2013-08-15Bibliographically approved

Open Access in DiVA

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