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How commercial are we?: a study of how identity influences auditors' perception of commercialisation in audit firms
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2013 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Hur kommersiella är vi? : en studie om hur identitet påverkar revisorernas uppfattning av kommersialisering i revisionsbyråerna. (Swedish)
Abstract [en]

Aim: The aim of this study is to explain how professional and organisational identity influence auditors’ perception of commercialisation in audit firms. The purpose is to see if there are possible differences between these identities and how they influence auditors’ perception of commercialisation in audit firms and if this perception is positive or negative.

Theoretical approach: Theory that focuses on commercialisation in especially marketing literature and theory regarding professional identify in foremost organisational research, have been used.

Empirical Methodology: A quantitative approach was used to be able to analyse auditors’ response from a questionnaire. When analysing the data, Pearson correlation matrix and multiple linear regression have been used. 374 answers from participating auditors in Sweden have been analysed.

Conclusions: The empirical result of this study suggests that both professional and organisational identity influence auditors’ perception of commercialisation in audit firms positively. 

Abstract [sv]

Syfte: Syftet med denna studie är att förklara hur professionell och organisatorisk identitet påverkar revisorernas uppfattning av kommersialisering i revisionsbyråer. Vidare vill vi se om det finns eventuella skillnader mellan nämnda identiteter och hur de påverkar revisorernas uppfattning av kommersialisering i revisionsbyråer och om uppfattningen är positiv eller negativ.

Teoretiskt perspektiv: Studien utgår ifrån marknadsföringslitteratur med fokus på kommersialisering samt teori om professionell identitet från främst organisatorisk forskning.

Empirisk metod: En kvantitativ metod har använts för att kunna analysera revisorernas svar från en enkät. Vid analys av data har Pearson korrelationsmatris och multipel linjär analys använts. Totalt har 374 svar från revisorer i Sverige analyserats.  

Resultat: Det empiriska resultatet av studien tyder på att både professionell och organisatorisk identitet har en positiv påverkan på revisorernas uppfattning av kommersialiseringen i revisionsbyråerna.

Place, publisher, year, edition, pages
2013. , p. 29
Keyword [en]
Audit firms, Auditor, Commercialisation, Professional identity, Organisational identity, Orientation, NAS
Keyword [sv]
Revisionsbyrå, Revisor, Kommersialisering, Professionell identitet, Organisatorisk identitet, Orientering, Icke-revisionsrelaterade tjänster
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-10991OAI: oai:DiVA.org:hkr-10991DiVA, id: diva2:642439
Educational program
Degree of Bachelor of Science in Business and Economics
Presentation
(English)
Supervisors
Examiners
Available from: 2013-08-28 Created: 2013-08-21 Last updated: 2013-08-28Bibliographically approved

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