Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Kan ett belöningssystem lindra upplevd tidspress?: En kvantitativ studie om yttre monetära och inre icke-monetära belöningars påverkan på revisorns upplevda TBP
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Reward systems, a way to reduce time pressure? : A quantitative study explaining whether extrinsic monetary rewards and intrinsic non-monetary rewards can be utilized to reduce TBP affecting accountants (English)
Abstract [sv]

Revisorn ska verka för allmänhetens bästa (Volcker, 2002) men verkligheten är långt mer komplicerad. Den allokerade tiden per uppdrag (tidsbudget) har minskat till följd av revisionsbranschens kommersialisering. Revisionsbyråerna behöver därför ta ställning till huruvida de kan tänkas genomföra ett revisionsuppdrag till ett lägre pris utan att kompromissa med kvalitén. Revisorer utsätts således för tidspress i form av time budget pressure då de tvingas genomföra revisionsuppdrag på kortare tid. Dysfunktionellt beteende är ofta följden av TBP (time budget pressure) som i sin tur sänker revisionskvalitén. Det saknas forskning som explicit undersöker hur TBP kan minskas. Uppsatsens syfte är att förklara huruvida ett belöningssystem kan användas för att lindra revisorns upplevda TBP. Ett välutvecklat belöningssystem kan möjligen vara lösningen då belöningar motiverar personalen. Empirin samlades in med hjälp av en webbaserad enkätundersökning. 350 e-mail innehållandes en länk till enkäten skickades ut till godkända samt auktoriserade revisorer på de fem största revisionsbyråerna i Sverige. E-mailet innehöll även en uppmaning att sprida enkäten vidare på kontoret i hopp om att nå revisorsassistenterna. 58 svar erhölls. Resultatet påvisar att revisorerna inte upplever TBP i någon stor utsträckning. Det är inte vanligt förekommande med yttre monetära belöningar bland revisorerna men inre icke-monetära belöningar förekommer i stor utsträckning. Belöningssystemen som implementeras motiverar revisorerna men belöningssystem, i sin helhet, kan inte användas för att lindra en revisors upplevda TBP.

Abstract [en]

Accountants are intended to further the public interest (Volcker, 2002) but the reality of the business is far more complicated. The allocated time per audit assignment (time budget) have been reduced as a consequence of the commercialization of the accountancy market. Accountancy firms are required to either accept a lower client fee or possibly lose the client. The cost-quality issue means that accountancy firms have to balance cost savings and quality of service and consequently the accountants are forced to finalize audit assignments in a shorter period of time. Thus time budget pressure (TBP) arises. Dysfunctional behaviour is a common outcome of TBP consequently affecting audit quality. There are however no research whose aim is to explain the factors possible of reducing TBP. The purpose of this thesis is to explain whether a reward system can be utilized to reduce TBP affecting accountants. A well-designed reward system is a plausible solution to the problem of TBP because of the fact that rewards motivates personnel. The empirical evidence was gathered using an online-questionnaire. 350 e-mails were sent to approved and authorized accountants currently working at one of the five largest accountancy firms in Sweden. The e-mail contained a link to the questionnaire as well as an appeal too forward the questionnaire internally with the intent of reaching the firms’ assistant accountants. 58 respondents participated. The results show that accountants does not experience a high degree of TBP. Extrinsic monetary rewards are perceived as frequently occurring and intrinsic non-monetary rewards are perceived as less-frequently occurring by the accountants. The reward system currently implemented are contributing to the accountants’ motivation but reward systems cannot be utilized to reduce TBP affecting accountants.

Place, publisher, year, edition, pages
2016. , 65 p.
Keyword [en]
Time pressure, time budget pressure, remuneration, reward system, intrinsic, extrinsic
Keyword [sv]
Tidspress, upplevd TBP, belöningssystem, motivation, belöningar
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-15591OAI: oai:DiVA.org:hkr-15591DiVA: diva2:945395
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2016-07-04 Created: 2016-07-01 Last updated: 2016-07-04Bibliographically approved

Open Access in DiVA

fulltext(1240 kB)105 downloads
File information
File name FULLTEXT01.pdfFile size 1240 kBChecksum SHA-512
7c7e2ed835428aa83b0d9840a20f8b95b11a38c1fcba113c081a0bf25a5ecf0d59a291fb9f1b5d8bb40ba98a1c3cf1666028879df5a5d699c0b471e0b91113ea
Type fulltextMimetype application/pdf

By organisation
School of Health and Society
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 105 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 133 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf