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Minskat teoretiskt utbildningskrav för den auktoriserade revisorn: Har intressenterna kvar sitt förtroende för den auktoriserade revisorn?

Lundgren, Ulrika LU ; Drachevskaya, Maria LU and Stomberg, Sanna LU (2017) FEKH69 20171
Department of Business Administration
Abstract (Swedish)
Syfte: Syftet är att utvärdera huruvida den auktoriserade revisorns intressenter har kvar samma förtroende för revisorn trots att den teoretiska utbildningen har minskat.

Metod: Uppsatsens metod bygger på en kvalitativ forskningsmetod och det abduktiva tillvägagångssättet används. Insamlande av empiriskt material har skett ifrån 18 stycken artiklar och i form av 16 stycken icke-fysiska intervjuer. Intervjuerna skedde över telefon, med tre undantag där intervjun utfördes via mejlkontakt.

Teoretiska perspektiv: Utgångspunkten i den teoretiska referensramen är professionsteorin som eftersträvar att förklara vad som kännetecknar en profession. Det teoretiska perspektivet kompletteras av teori om kompetens, som beskriver vad kompetens... (More)
Syfte: Syftet är att utvärdera huruvida den auktoriserade revisorns intressenter har kvar samma förtroende för revisorn trots att den teoretiska utbildningen har minskat.

Metod: Uppsatsens metod bygger på en kvalitativ forskningsmetod och det abduktiva tillvägagångssättet används. Insamlande av empiriskt material har skett ifrån 18 stycken artiklar och i form av 16 stycken icke-fysiska intervjuer. Intervjuerna skedde över telefon, med tre undantag där intervjun utfördes via mejlkontakt.

Teoretiska perspektiv: Utgångspunkten i den teoretiska referensramen är professionsteorin som eftersträvar att förklara vad som kännetecknar en profession. Det teoretiska perspektivet kompletteras av teori om kompetens, som beskriver vad kompetens innefattar.

Empiri: I uppsatsens empirikapitel sammanställs de åsikter och synvinklar som framförts genom utvalda artiklar och intervjuer med studiens respondenter.

Resultat: Det minskade teoretiska utbildningskravet har inte påverkat förtroendet för den auktoriserade revisorn hos majoriteten av dennes intressenter. Förtroendet bevaras till följd av att det underbyggs av ett flertal aspekter som säkerställer den auktoriserade revisorns kompetens. Revisorsyrket är en profession utifrån professionsteorin, dock är inte denna teori känd av intressenterna i någon större utsträckning. (Less)
Abstract
Purpose: The purpose of the thesis is to evaluate whether the Certified Public Accountant’s stakeholders have the same trust for the accountant even though the theoretical educational qualification has decreased.

Methodology: The method of the thesis is based on a qualitative research method and the abductive approach is used. Empirical material has been collected from 18 articles and by 16 non-physical interviews. The interviews were carried out over the phone, with three exceptions where the interview was executed through e-mail.

Theoretical perspectives: The theoretical framework’s basis is the theory of professions which strives to explain what characterizes a profession. The theoretical perspective is complemented by theoretical... (More)
Purpose: The purpose of the thesis is to evaluate whether the Certified Public Accountant’s stakeholders have the same trust for the accountant even though the theoretical educational qualification has decreased.

Methodology: The method of the thesis is based on a qualitative research method and the abductive approach is used. Empirical material has been collected from 18 articles and by 16 non-physical interviews. The interviews were carried out over the phone, with three exceptions where the interview was executed through e-mail.

Theoretical perspectives: The theoretical framework’s basis is the theory of professions which strives to explain what characterizes a profession. The theoretical perspective is complemented by theoretical conceptions about competence, which describes what competence consists of.

Empirical foundation: In the chapter of empirical evidence, opinions and aspects that were presented through chosen articles and interviews with the respondents of the study, are assembled.

Conclusions: The reduced theoretical educational qualification has not affected the trust in the Certified Public Accountant for the majority of his or her stakeholders. The trust is preserved as a result of it being supported by a number of aspects that ensures the Certified Public Accountant’s competence. The accountancy profession is a profession based on the theory of professions, however, this theory is not known to the stakeholders to any wider extent. (Less)
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author
Lundgren, Ulrika LU ; Drachevskaya, Maria LU and Stomberg, Sanna LU
supervisor
organization
course
FEKH69 20171
year
type
M2 - Bachelor Degree
subject
keywords
Auktoriserad revisor, Förtroende, Utbildningskrav, Profession, Kompetens
language
Swedish
id
8919647
date added to LUP
2017-07-14 13:31:17
date last changed
2017-07-14 13:31:17
@misc{8919647,
  abstract     = {Purpose: The purpose of the thesis is to evaluate whether the Certified Public Accountant’s stakeholders have the same trust for the accountant even though the theoretical educational qualification has decreased.

Methodology: The method of the thesis is based on a qualitative research method and the abductive approach is used. Empirical material has been collected from 18 articles and by 16 non-physical interviews. The interviews were carried out over the phone, with three exceptions where the interview was executed through e-mail.

Theoretical perspectives: The theoretical framework’s basis is the theory of professions which strives to explain what characterizes a profession. The theoretical perspective is complemented by theoretical conceptions about competence, which describes what competence consists of.

Empirical foundation: In the chapter of empirical evidence, opinions and aspects that were presented through chosen articles and interviews with the respondents of the study, are assembled.

Conclusions: The reduced theoretical educational qualification has not affected the trust in the Certified Public Accountant for the majority of his or her stakeholders. The trust is preserved as a result of it being supported by a number of aspects that ensures the Certified Public Accountant’s competence. The accountancy profession is a profession based on the theory of professions, however, this theory is not known to the stakeholders to any wider extent.},
  author       = {Lundgren, Ulrika and Drachevskaya, Maria and Stomberg, Sanna},
  keyword      = {Auktoriserad revisor,Förtroende,Utbildningskrav,Profession,Kompetens},
  language     = {swe},
  note         = {Student Paper},
  title        = {Minskat teoretiskt utbildningskrav för den auktoriserade revisorn: Har intressenterna kvar sitt förtroende för den auktoriserade revisorn?},
  year         = {2017},
}