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Utmaningen som möts idag utvecklar styrkan som behövs imorgon: en studie om teamresiliens i revisionsteam
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
The challenge that is faced today develops the strength needed for tomorrow : A study about team resilience in audit teams (English)
Abstract [sv]

Syfte: Syftet med studien är att förklara sambandet mellan teamarbetskrav och teamresiliens i revisionsteam och hur organisationskulturen påverkar detta samband.

Teori: Studien behandlar främst professionsteorin, kontingensteorin, gruppbeteendeteori samt teorier beträffande arbetskrav.

Metod: Studien utförs genom kvantitativ forskningsmetod i form av en enkätundersökning riktad till godkända- och auktoriserade revisorer samt revisorsassistenter. Vidare intar studien en deduktiv vetenskaplig ansats och data analyseras genom Cronbach´s alpha, faktoranalys, korrelationsmatris och multipel linjär regression.

Resultat: Teamarbetskravet arbetsbelastning har ett negativt samband med utvecklandet av teamresiliens i revisionsteam, medan rolltvetydighet och strukturerade bedömningar har ett positivt samband. Teamarbetskraven rollkonflikt, kommersialisering, branschkunskap och dubbla lojaliteter uppvisar inget signifikant samband till utvecklandet av teamresiliens i revisonsteam. Därtill uppvisar organisationskulturen inte någon modererande effekt på sambandet mellan teamarbetskravens och utvecklandet av teamresiliens i revisionsteam, istället har det ett direkt positivt samband med teamresiliens.

Slutsatser: Utmaningar i form av teamarbetskrav rolltvetydighet och strukturerad bedömningar stärker revisionsteam inför framtida utmaningar, medan teamarbetskravet arbetsbelastning hämmar revisionsteams förmåga att hantera framtida utmaningar. Det föreligger såldes inte en enhetlig trend kring teamarbetskravs samband med utvecklandet av teamresiliens. Vidare är en kollektivistisk organisationskultur att föredra då det är främjande för utvecklandet av teamresiliens i revisionsteam.

Abstract [en]

Purpose: The purpose of the study is to explain the relation between team job demands and team resilience in audit teams and how the organizational culture affects this relationship.

Theories: The study mainly deals with profession theory, contingency theory, group behaviour theories and theories concerning job demands.

Method: The study is conducted by quantitative scientific method in the form of an enquiry aimed at approved and authorized auditors as well as auditor assistants. Further, the study use a deductive scientific approach and data is analyzed by Cronbach’s Alpha, factor analysis, correlation matrix and multiple linear regression.

Results: The team job demand workload negatively correlates with the development of team resilience in audit teams, while role ambiguity and structured judgements positively correlates. The team job demands role conflict, commercialization, industry specialization and double loyalties do not significantly correlate with the development of team resilience in audit teams. In addition, organizational culture does not have a moderating effect on the correlation between team job demands and the development of team resilience in audit teams, instead it directly correlates positively with team resilience. 

Conclusions: Challenges as in the team job demands role ambiguity and structured judgements strengthens audit teams for future challenges, while the team job demand workload impede audit teams ability to cope with future challenges. Thus, there is not a common trend concerning team job demands correlation with the development of team resilience. Further, a collectivistic organizational culture is preferred since it is beneficial for developing team resilience among audit teams.

Place, publisher, year, edition, pages
2016. , 73 p.
Keyword [sv]
Teamresiliens, teamarbetskrav, utmaningar, organisationskultur, revisionsteam
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-15622OAI: oai:DiVA.org:hkr-15622DiVA: diva2:948833
Subject / course
Företagsekonomi
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2016-08-24 Created: 2016-07-13 Last updated: 2016-08-24Bibliographically approved

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