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Humankapitalet som konkurrensfördel

Jonsson, Johan LU ; Ax, Erik LU and Johansson, Frans LU (2016) FEKH19 20161
Department of Business Administration
Abstract
Title: Human capital as a competitive advantage Seminar date: 2016-06-02

Course: FEKH19, Business Administration: Bachelor Degree Project in Strategic Management Undergraduate Level, 15 credits

Authors: Erik Ax, Frans Johansson, Johan Jonsson

Advisor: Merle Jacob

Key words: Resource-based view, Human resource management, Talent management, Generation-Y, Accounting and audit industry.

Purpose: The purpose of this report is to seek insight into how small and medium sized companies in human capital-intensive industries attract and retain its human capital, in order to achieve their long-term goals. Furthermore, we have also sought to create an understanding of how suited these companies are towards the new generation,... (More)
Title: Human capital as a competitive advantage Seminar date: 2016-06-02

Course: FEKH19, Business Administration: Bachelor Degree Project in Strategic Management Undergraduate Level, 15 credits

Authors: Erik Ax, Frans Johansson, Johan Jonsson

Advisor: Merle Jacob

Key words: Resource-based view, Human resource management, Talent management, Generation-Y, Accounting and audit industry.

Purpose: The purpose of this report is to seek insight into how small and medium sized companies in human capital-intensive industries attract and retain its human capital, in order to achieve their long-term goals. Furthermore, we have also sought to create an understanding of how suited these companies are towards the new generation, Generation-Y, which now enters the labor market.

Methodology: The study was conducted using a qualitative approach. We conducted a total of eight semi-structured interviews in eight accounting and audit small and medium sized firms. We employed pattern matching to analyse the data and used the themes identified to analyse our research question.

Theoretical perspectives: The main theoretical perspective used to analyse the research question is the Resource-based view (RBV). RBV suggests that organizations may be conceptualized as baskets of resources. RBV further contends that human capital is one of the few resources that organisations have the capacity to develop and distinguish themselves from their competitors (Barney, 1991). Reasoning from this, our study treats people and incentives i.e. human capital as a resource. We complement RBV with two additional perspectives from Human Resource Management: Talent Management and Employer Branding.

Empirical foundation: Competent human capital characterizes the accounting and audit industry. FAR’s prediction of industry shifts in the combination with the new generation, Generation-Y, entering the labor market caught our interest for the industry. Our sampling consisted of small and medium sized firms within the audit and accounting industry, since previous studies mostly focused on the large companies within the industry.

Conclusions: The majority of companies prefer to recruit through their networks or from polytechnics. In order to retain their employees, the companies often point toward getting employees to thrive, giving them development opportunities and a competitive salary. Generation-Y’s entry into the labor market does not seem to be a problem for the companies in our study, since all already meet the requirements that Generation-Y have in the workplace. Few isolation mechanisms in the industry create problems concerning the sustainable competitive advantages. (Less)
Abstract (Swedish)
Titel: Humankapitalet som konkurrensfördel Seminariedatum: 2016-06-02

Kurs: Företagsekonomi: Examensarbete i Strategic management på kandidatnivå, 15 högskolepoäng

Författare: Erik Ax, Frans Johansson, Johan Jonsson

Handledare: Merle Jacob

Fem nyckelord: Resource-based view, Human resource management, Talent management, Generation-Y, Redovisning- och revisionsbranschen.

Syfte: Syftet med den här rapporten är att söka insikt i hur små och medelstora företag i humankapitalintensiva branscher attraherar och behåller sitt humankapital, i syfte att nå sina långsiktiga mål. Vidare har vi också sökt skapa förståelse kring hur anpassade dessa företag är för att ta emot en ny generation, Generation-Y, som nu gör entré på... (More)
Titel: Humankapitalet som konkurrensfördel Seminariedatum: 2016-06-02

Kurs: Företagsekonomi: Examensarbete i Strategic management på kandidatnivå, 15 högskolepoäng

Författare: Erik Ax, Frans Johansson, Johan Jonsson

Handledare: Merle Jacob

Fem nyckelord: Resource-based view, Human resource management, Talent management, Generation-Y, Redovisning- och revisionsbranschen.

Syfte: Syftet med den här rapporten är att söka insikt i hur små och medelstora företag i humankapitalintensiva branscher attraherar och behåller sitt humankapital, i syfte att nå sina långsiktiga mål. Vidare har vi också sökt skapa förståelse kring hur anpassade dessa företag är för att ta emot en ny generation, Generation-Y, som nu gör entré på arbetsmarknaden.

Metod: Studien genomfördes med en kvalitativ ansats. Vi utförde totalt åtta semi-strukturerade intervjuer med åtta små- och medelstora redovisning- och revisionsföretag. Vi använde pattern patching for att analysera insamlad data och identifierade teman för att analysera forskningsfrågan.

Teoretiska perspektiv: det huvudsakliga teoretiska perspektiv som användes för att analysera forskningsfrågan är resource-based view (RBV). RBV föreslår att organisationer kan konceptualiseras som korgar av resurser. Vidare hävdar RBV att humankapital är en av de få resurser organisationer förfogar över som har förmåga att utveckla och särskilja sig från sina konkurrenter (Barney, 1991). Med resonemang ur detta, behandlar vår studie människor och incitament dvs. humankapital som en resurs. Vi kompletterar RBV med ytterligare två perspektiv från Human Resource Management: Talent Management och Employer Branding.

Empiri: Kompetent humankapital präglar redovisning- och revisionsbranschen. FARs förutspådda branschskiften i kombination av en ny generations intåg på arbetsmarknaden intresserade oss för branschen. Urvalsram bestod av små och medelstora företag inom redovisnings- och revisionsbranschen för vår studie, då tidigare studier fokuserat på de stora företagen.

Resultat: Majoriteten av företagen föredrar att rekrytera via sina nätverk eller från yrkeshögskolor. För att behålla sina anställda pekar de ofta på att få de anställda att trivas, att ge dem utvecklingsmöjligheter samt en konkurrenskraftig lön. Generation-Ys inträde på arbetsmarknaden verkar inte vara ett problem för företagen i vår studie, då samtliga redan uppfyller de krav som Generation-Y har på en arbetsplats. Få isoleringsmekanismer i branschen skapar problematik kring de hållbara konkurrensfördelarna. (Less)
Please use this url to cite or link to this publication:
author
Jonsson, Johan LU ; Ax, Erik LU and Johansson, Frans LU
supervisor
organization
alternative title
En studie i hur små och medelstora företag i redovisnings- och revisionsbranschen attraherar och behåller anställda
course
FEKH19 20161
year
type
M2 - Bachelor Degree
subject
keywords
Resource-based view, Human resource management, Talent management, Generation Y, Redovisning- och revisionsbranschen
language
Swedish
id
8884392
date added to LUP
2016-06-30 15:47:21
date last changed
2016-06-30 15:47:21
@misc{8884392,
  abstract     = {Title: Human capital as a competitive advantage Seminar date: 2016-06-02

Course: FEKH19, Business Administration: Bachelor Degree Project in Strategic Management Undergraduate Level, 15 credits

Authors: Erik Ax, Frans Johansson, Johan Jonsson 

Advisor: Merle Jacob

Key words: Resource-based view, Human resource management, Talent management, Generation-Y, Accounting and audit industry.

Purpose: The purpose of this report is to seek insight into how small and medium sized companies in human capital-intensive industries attract and retain its human capital, in order to achieve their long-term goals. Furthermore, we have also sought to create an understanding of how suited these companies are towards the new generation, Generation-Y, which now enters the labor market.

Methodology: The study was conducted using a qualitative approach. We conducted a total of eight semi-structured interviews in eight accounting and audit small and medium sized firms. We employed pattern matching to analyse the data and used the themes identified to analyse our research question.

Theoretical perspectives: The main theoretical perspective used to analyse the research question is the Resource-based view (RBV). RBV suggests that organizations may be conceptualized as baskets of resources. RBV further contends that human capital is one of the few resources that organisations have the capacity to develop and distinguish themselves from their competitors (Barney, 1991). Reasoning from this, our study treats people and incentives i.e. human capital as a resource. We complement RBV with two additional perspectives from Human Resource Management: Talent Management and Employer Branding.

Empirical foundation: Competent human capital characterizes the accounting and audit industry. FAR’s prediction of industry shifts in the combination with the new generation, Generation-Y, entering the labor market caught our interest for the industry. Our sampling consisted of small and medium sized firms within the audit and accounting industry, since previous studies mostly focused on the large companies within the industry.

Conclusions: The majority of companies prefer to recruit through their networks or from polytechnics. In order to retain their employees, the companies often point toward getting employees to thrive, giving them development opportunities and a competitive salary. Generation-Y’s entry into the labor market does not seem to be a problem for the companies in our study, since all already meet the requirements that Generation-Y have in the workplace. Few isolation mechanisms in the industry create problems concerning the sustainable competitive advantages.},
  author       = {Jonsson, Johan and Ax, Erik and Johansson, Frans},
  keyword      = {Resource-based view,Human resource management,Talent management,Generation Y,Redovisning- och revisionsbranschen},
  language     = {swe},
  note         = {Student Paper},
  title        = {Humankapitalet som konkurrensfördel},
  year         = {2016},
}