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  • 1.
    Pelli, Sophie
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Gottfridsson, Cornelia
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Att leda inom revisionsbranschen - en balans mellan amerikanskt och skandinaviskt ledarskap: En kvalitativ studie ur ett ledare- och medarbetarperspektiv2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The auditing industry is characterized by high staff turnover, which leads to massivecostsfor the companies. Previous studies show that many choose to leave the industry after threeyears because of the high pressure of overtime, the lack of balance between work and leisure and low entrance salary. The auditing industry has a clear hierarchy that can be equatedwith an American and task-oriented leadership. Task-oriented leadership includeless participation and commitment than the Scandinavian relationship-based leadership,where decisions are taken in common and is characterized by a horizontal organizational structure. Theyounger generations now demandflexibility, balance between work and leisure and an open working climate. The auditing industry is characterized by an American task-oriented style while the youngergenerationsis demanding a leadership more similar to the Scandinavian relationship-oriented leadership. The purpose of this study wasto investigate whether companies in the auditing industry adapt their leadership to the future generationsand to examinehow the leadership has changed over the past 10 years. A qualitative study has been conducted in three out of four companies within the Big Four. Interviews have been conductedwithan employee perspective as well as a leadership perspective in order to gainadeeper understanding. The result of the study shows that the auditing industry hasdeveloped towards a more relationship-based leadership style and all interviewees stated that the industry previously was more focused on results which can be equated with a task-based and an American leadership style. Today’s leadership focuses on participation and joint decision-making. Leadership in all studied agencieshas evolvedtowards a mote relationship-based leadership from a task-based leadership. Strategies for adapting leadership towards the youngergenerationsinvolve for example,offering flexible working hours, creating conditions for balancing work and spare time, eliminating simple working tasks to be able to offer more complicated working tasks and social activities.

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