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Mysteriet bakom den höga personalomsättningen inom revisionsbranschen: En studie om hur revisionsbyråernas rekrytering- och urvalsprocess samt HR- utveckling påverkar revisorernas benägenhet att stanna kvar på byrån
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.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The mystery behind the high turnover of staff in the audit industry : A study of how the audit firms’s recruitment and selection process plus HR-development affects the auditors' liability to stay and continue to work for the audit firm. (English)
Abstract [sv]

Bakgrund och problem: Revisionsbranschen är en av de branscher som präglas av hög personalomsättning. Idag finns en mängd olika verktyg att ta hjälp av vid rekrytering av ny personal samt en mängd olika HR-metoder att implementera för att behålla personalen. Problemet ligger dock i att det endast finns ett begränsat antal studier inom revisionsbranschen som undersökt vad som kan göras för att minska personalomsättningen redan under rekrytering-och urvalsprocessen och senare under anställningen.

Problemformulering: Hur påverkar revisorernas upplevelse av revisionsbyråernas rekrytering- och urvalsprocess samt HR-utveckling deras benägenhet att stanna och fortsätta arbeta på revisionsbyrån?

Syfte: Syftet med denna studie är att förklara hur revisorers upplevelse av revisionsbyråernas rekrytering-och urvalsprocess samt HR-utveckling påverkar revisorernas benägenhet att stanna och fortsätta arbeta på revisionsbyrån.

Metod: Studien är baserad på en deduktiv forskningsansats med en kvantitativ undersökningsmetod där en förstudie genomfördes genom intervjuer med tre auktoriserade revisorer. Därefter genomfördes en enkätundersökning som skickades ut till 3150 godkända och auktoriserade revisorer i Sverige och besvarades av 124 respondenter.

Resultat och slutsats: resultaten visade inga signifikanta samband, varför tre post-hoc analyser genomfördes för att identifiera minst en modell som ger ett signifikant samband som förhoppningsvis ska vara till hjälp för framtida forskning. Den höga personalomsättningen inom revisionsbranschen är således fortfarande ett mysterium. 

Abstract [en]

Background and problem: the audit industry is one of those industries that are characterized by a high turnover of staff. Today there are a variety of tools that organizations can use while recruiting new staff and a variety of HR-development practices to implement in order to retain staff. The problem, however, is that there are a limited number of studies that had remained within the accounting profession and researched on what can be done to reduce the turnover of staff during the recruitment and selection process, and later during the employment.

Problem description: How does the auditors’ experience of the audit firms’ recruitment-and selection process plus HR-development affect their liability to stay and continue to work for the audit firm?

Purpose: the purpose of this study is to explain how the auditors’ experience of the audit firms’ recruitment-and selection process plus HR-development affect the auditors’ liability to stay and continue to work for the audit firm.

Method: the study is based on a deductive research approach with a quantitative research method where a pilot study was conducted by interviewing three authorized public accountants’. This was followed by a survey distributed to 3150 approved and authorized public accountants’ in Sweden and answered by 124 respondents.

Results and conclusions: the results showed no significant correlations and therefore we decided to conduct three post-hoc analyses in order to identify at least one model that provides a significant relationship, which hopefully will be helpful for future research. The high turnover of staff in the auditing industry is therefore still a mystery. 

Place, publisher, year, edition, pages
2016. , 107 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-53411OAI: oai:DiVA.org:lnu-53411DiVA: diva2:935938
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-06-13 Created: 2016-06-13 Last updated: 2016-06-13Bibliographically approved

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