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Revisorsassistenters upplevelse av handlingsutrymme och comfort
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Audit associates view on discretion and comfort (English)
Abstract [sv]

Bakgrund: Det finns ett begränsat utbud av vetenskaplig forskning omrevisorsassistenter, men av tillgänglig forskning framgår att revisorsassistentergenomför en stor del av revisionens granskning. Okunskap om hur revisorsassistenternasjälva upplever sin arbetssituation - handlingsutrymme och comfort - motiverar vårstudie.

Syfte: Syftet med vår uppsats är att utforska relationen mellan revisorsassistentersupplevda handlingsutrymme och comfort.

Metod: För att uppnå vårt syfte utfördes tio semistrukturerade intervjuer. Åtta av dessaintervjuer utfördes med revisorsassistenter och två stycken med före dettarevisorsassistenter som lämnat yrket inom det senaste året.

Slutsats: Vi kommer fram till att det framförallt är erfarenhet, personlighet ochstructure/kontroller som påverkar relationen mellan revisorsassistenters upplevdahandlingsutrymme och comfort

Abstract [en]

Background: The research regarding audit associates is limited, but available researchshows that audit associates perform a great deal of the audit. Our study is motivated bythe lack of research concerning the audit associates own experience of their worksituation, discretion and comfort.

Purpose: To explore the relationship between audit associates perceived discretion andcomfort.

Method: We performed ten semistructured interviews. Eight of these with auditassociates and two with former audit associates who left the occupation the latest year.

Conclusion: We conclude that the main factors that affect the relationship betweenaudit associates perceived discretion and comfort is experience, personality andstructure/controls.

Place, publisher, year, edition, pages
2015. , 84 p.
Keyword [en]
audit associate, discretion, comfort, experience, personality
Keyword [sv]
revisorsassistent, handlingsutrymme, comfort, erfarenhet, personlighet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-120785ISRN: LIU-IEI-FIL-A--15/01933--SEOAI: oai:DiVA.org:liu-120785DiVA: diva2:848520
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2015-08-27 Created: 2015-08-25 Last updated: 2015-08-27Bibliographically approved

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CiteExportLink to record
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