Professionen som digitaliserade och försvann?
(2019) FEKH69 20191Department of Business Administration
- Abstract (Swedish)
- Syfte: Syftet med uppsatsen är att undersöka vilka kompetenser som anses viktiga för en revisor att besitta och utifrån Det dubbla greppet analysera hur den teknologiska utveckl-ingen i revisionsbranschen har påverkat revisorns kompetenser.
Metod: För att undersöka syftet har en intressentanalys genomförts. Denna har genomfört med hjälp av kvalitativa och semi-strukturerade intervjuer med sex olika intressentgrupper.
Teoretiska perspektiv: Uppsatsen utgår från Det dubbla greppet som säger att teknologisk utveckling tenderar att försämra en professions yrkeskunskap samt en litteraturgenomgång av tidigare forskning kring vilka kompetenser som anses viktiga för revisorn.
Empiri: Det empiriska materialet består av totalt 14... (More) - Syfte: Syftet med uppsatsen är att undersöka vilka kompetenser som anses viktiga för en revisor att besitta och utifrån Det dubbla greppet analysera hur den teknologiska utveckl-ingen i revisionsbranschen har påverkat revisorns kompetenser.
Metod: För att undersöka syftet har en intressentanalys genomförts. Denna har genomfört med hjälp av kvalitativa och semi-strukturerade intervjuer med sex olika intressentgrupper.
Teoretiska perspektiv: Uppsatsen utgår från Det dubbla greppet som säger att teknologisk utveckling tenderar att försämra en professions yrkeskunskap samt en litteraturgenomgång av tidigare forskning kring vilka kompetenser som anses viktiga för revisorn.
Empiri: Det empiriska materialet består av totalt 14 intervjuer med sex olika intressenter. Fem intervjuer med juniora revisorer, två interjuver med seniora revisorer, en intervju mer en HR-ansvarig, två intervjuer med akademin, en intervju med Revisorsinspektionen samt tre intervjuer med klienter.
Resultat: Uppsatsen kommer fram till att det finns ett antal kompetenser som anses vara viktigare än andra inom revisionsyrket. Social kompetens är ett exempel på en kompetens som sticker ut. Vad det gäller den teknologiska utvecklingens påverkan på revisorernas ana-lytiska förmåga så kan uppsatsen än sålänge inte påvisa en förändring men kan konstatera att yrket blivit bredare och därmed kräver en bredare kompetensprofil. (Less) - Abstract
- Purpose: The purpose of this essay is to investigate which competences that’s considered important for auditors to possess and based on Det dubbla greppet analyse how the techno-logical development has effected competences auditors possess.
Methodology: In order to investigate the purpose of the essay the authors conducted a stakeholder analysis. To achieve this semi structured qualitative interviews was carried out with six different stakeholder groups.
Theoretical perspectives: The essay is based on Det dubbla greppet, which explains that technological development tends to deteriorate a occupations professionalism and a litera-ture review off earlier research about which competences that is considered important in auditing.
... (More) - Purpose: The purpose of this essay is to investigate which competences that’s considered important for auditors to possess and based on Det dubbla greppet analyse how the techno-logical development has effected competences auditors possess.
Methodology: In order to investigate the purpose of the essay the authors conducted a stakeholder analysis. To achieve this semi structured qualitative interviews was carried out with six different stakeholder groups.
Theoretical perspectives: The essay is based on Det dubbla greppet, which explains that technological development tends to deteriorate a occupations professionalism and a litera-ture review off earlier research about which competences that is considered important in auditing.
Empirical foundation: The empirical findings consists off 14 interviews with six different stakeholders. Five interviews with junior accountants, two interviews with senior account-ants, one interview with an HR-representative, two interviews with scholars, one interview with a representative from Revisorsinspektionen and three interviews with clients of audit-ing firms.
Conclusions: The essay concludes that there is a number of competences that is considered more important for accountants to possess than others. Social competence is the one that sticks out the most out of all the competences. No conclusion can however be drawn when it comes to whether the technological development has effected the accountants ability to make advanced analyses at this point. A conclusion that however, could be drawn is that the occupation as a whole has widened which requires a broader competence base as well. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8980409
- author
- Hedman, Fredrik LU ; Höjbert, Arvid LU and Rignell, Jakob LU
- supervisor
- organization
- alternative title
- En studie kring kompetenser och teknologins påverkan på revisorsprofessionen.
- course
- FEKH69 20191
- year
- 2019
- type
- M2 - Bachelor Degree
- subject
- keywords
- Accounting, Technology, Det dubbla greppet, Competence, Change
- language
- Swedish
- id
- 8980409
- date added to LUP
- 2020-06-22 09:16:21
- date last changed
- 2020-06-22 09:16:21
@misc{8980409,
abstract = {{Purpose: The purpose of this essay is to investigate which competences that’s considered important for auditors to possess and based on Det dubbla greppet analyse how the techno-logical development has effected competences auditors possess.
Methodology: In order to investigate the purpose of the essay the authors conducted a stakeholder analysis. To achieve this semi structured qualitative interviews was carried out with six different stakeholder groups.
Theoretical perspectives: The essay is based on Det dubbla greppet, which explains that technological development tends to deteriorate a occupations professionalism and a litera-ture review off earlier research about which competences that is considered important in auditing.
Empirical foundation: The empirical findings consists off 14 interviews with six different stakeholders. Five interviews with junior accountants, two interviews with senior account-ants, one interview with an HR-representative, two interviews with scholars, one interview with a representative from Revisorsinspektionen and three interviews with clients of audit-ing firms.
Conclusions: The essay concludes that there is a number of competences that is considered more important for accountants to possess than others. Social competence is the one that sticks out the most out of all the competences. No conclusion can however be drawn when it comes to whether the technological development has effected the accountants ability to make advanced analyses at this point. A conclusion that however, could be drawn is that the occupation as a whole has widened which requires a broader competence base as well.}},
author = {{Hedman, Fredrik and Höjbert, Arvid and Rignell, Jakob}},
language = {{swe}},
note = {{Student Paper}},
title = {{Professionen som digitaliserade och försvann?}},
year = {{2019}},
}