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Hej tidspress, hejdå välbefinnandet?: en studie av svenska revisorer
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Tidspress existerar inom revisionsbranschen och vi vill genom denna undersökning studera tidspressens påverkan på revisorns välbefinnande, om välbefinnandet tar skada. Syftet med uppsatsen är att förklara hur tidspress påverkar revisorns välbefinnande och därtill utreda hur sambandet påverkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Följaktligen vill vi besvara följande frågeställning: Hur påverkar tidspress revisorns välbefinnande?

För att besvara syftet och frågeställningen har en kvantitativ enkätundersökning genomförts. Enkäten skickades ut till revisorsassistenter och auktoriserade revisorer i Sverige för att inhämta tillräcklig och användbar information. Totalt erhölls 232 svar från respondenterna, vilket därefter statistiskt bearbetades för att testa studiens hypoteser.

Resultatet av studien påvisade ett negativt samband mellan revisorns tidspress och välbefinnande. Därutöver kunde studien ge belägg för att revisorns familjesituation kan ha påverkan på sambandet vid en något högre signifikansnivå än fem procent. Slutsatsen blir att ju mer tidspress revisorn upplever desto sämre blir välbefinnandet. 

Abstract [en]

Time pressure exists within the audit profession and we performed a survey to study the influence that time pressure has on the auditor’s well-being, if well-being is harmed. The purpose of this dissertation is to explain how time pressure affects the auditor's well-being. Additionally, we examine how the relationship is affected by various auditors- and auditspecific factors, as well as by the auditor's professional identity, organizational identity and family identity. Consequently, we want to answer the following research question: How does time pressure affect the auditor's well-being?

To achieve the purpose and answer the research question, a quantitative survey has been conducted. A questionnaire was sent out to audit assistants and certified auditors in Sweden to obtain sufficient and useful information. A total of 232 answers were obtained from the respondents, and the data were statistically processed to test the hypotheses of the study.

The results of this study demonstrate a negative relationship between the auditor's time pressure and well-being. In addition, the study seems to indicate that the auditor's family situation has a impact on the relationship between time pressure and well-being, but only if the significance level is slightly higher than five percent. The conclusion is that the more auditors experience time pressure the worse is their well-being.

Place, publisher, year, edition, pages
2014. , 57 p.
Keyword [en]
Auditor, time pressure, well-being
Keyword [sv]
Revisor, tidspress, välbefinnande
National Category
Economics and Business Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-12418OAI: oai:DiVA.org:hkr-12418DiVA: diva2:734251
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2014-07-16 Created: 2014-07-15 Last updated: 2014-07-16Bibliographically approved

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