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Agerande vid tystnadsplikt – Auktoriserade revisorer, redovisningskonsulter och dubbla yrkesroller
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Titel: Agerande vid tystnadsplikt- för auktoriserade revisorer, auktoriserade redovisningskonsulter och personer med dubbla yrkesroller.

Bakgrund: Auktoriserade revisorer och redovisningskonsulter har olika grader av tystnadsplikt, vilket idag är under debatt i Sverige. Tidigare forskning har påvisat att individer agerar olika beroende på om de har professionell identitet eller organisationell identitet. Därför är det intressant att undersöka hur auktoriserade revisorers, auktoriserade redovisningskonsulters och personer med dubbla yrkesrollers agerande påverkas av professionell och organisationell identitet.

Syfte: Syftet är att förklara hur professionella och organisationella identiteter påverkar auktoriserade revisorers, auktoriserade redovisningskonsulters och personer med dubbla yrkesrollers agerande vid tystnadsplikt.

Metod: Studien har en abduktiv forskningsansats och består dels av en kvalitativ förundersökning och dels av en kvantitativ undersökning. Den kvalitativa förstudien består av semi-strukturerade telefonintervjuer och den kvantitativa undersökningen är en surveydesign bestående av en webbenkät.

Resultat: Professionell identitet påverkar auktoriserade revisorers agerande vid tystnadsplikt när de diskuterar med sin närmsta kollega eller sin klients styrelse i större utsträckning än organisationell identitet. Det vill säga ju starkare professionell identitet auktoriserade revisorer har, desto mindre viktigt uppfattar de att det är att upprätthålla tystnadsplikten när de diskuterar med sin närmsta kollega eller med sin klients styrelse. Däremot kan auktoriserade redovisningskonsulters agerande inte förklaras utav varken professionell eller organisationell identitet. Vidare är auktoriserade revisorers agerande vid tystnadsplikt relationsbaserad och inte situationsbaserad.

Abstract [en]

Background: Authorized public accountants and authorized accounting consultants have varying degrees of secrecy, which is currently under debate in Sweden. Previous research has demonstrated that individuals behave differently depending on whether they have professional identity or organizational identity. It is therefore interesting to investigate how the authorized public accountants, authorized accounting consultants and persons with dual professional roles behavior is influenced by professional and organizational identity.

Purpose: The purpose is to explain how professional and organizational identities affect authorized public accountants, authorized accounting consultants and persons with dual professional roles conduct in secrecy.

Method: The study was an abductive research approach and consists of a qualitative investigation, and partly by a quantitative survey. The qualitative pilot study consisting of semi-structured telephone interviews and the quantitative survey is a survey design consisting of a web survey.

Results: Professional identity affects authorized public accountants conduct on confidentiality when discussing with his closest colleague or his client's board to a greater extent than organizational identity. That is, the stronger professional identity of authorized public accountants, the less important they perceive that it is to maintain confidentiality when discussing with his closest colleague or with his client board of directors. However, authorized accounting consultants behavior cannot be explained out of either professional or organizational identity. Further, the authorized public accountants conduct into secrecy relationship based and not based situation.

Place, publisher, year, edition, pages
2014. , 104 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-35069OAI: oai:DiVA.org:lnu-35069DiVA: diva2:724494
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2014-06-16 Created: 2014-06-12 Last updated: 2014-06-16Bibliographically approved

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