What makes auditors motivated and satisfied?
(2022) BUSN79 20221Department of Business Administration
- Abstract
- Purpose: The purpose of this study was to describe the perceptions of auditors at different career stages on current management control and the work environment. In order to gain a deeper analysis of the auditors' perspective, the study has used previous empirical research and theories of motivation and job satisfaction. Thus, two research questions have been formulated to support the study.
Methodology: A qualitative interview research method has been used in the study. A total of eight auditors at different career levels participated in the research and the interview was conducted anonymously for both the company and the interviewees.
Theoretical perspectives: The research interview questions have been created using Maslow’s... (More) - Purpose: The purpose of this study was to describe the perceptions of auditors at different career stages on current management control and the work environment. In order to gain a deeper analysis of the auditors' perspective, the study has used previous empirical research and theories of motivation and job satisfaction. Thus, two research questions have been formulated to support the study.
Methodology: A qualitative interview research method has been used in the study. A total of eight auditors at different career levels participated in the research and the interview was conducted anonymously for both the company and the interviewees.
Theoretical perspectives: The research interview questions have been created using Maslow’s hierarchy of needs, Herzberg’s two-factor theory, Management Control System, Object of Control Framework and Self-determination theory.
Empirical foundations: Empirical data has been collected through a semi-structured interview in which auditors from two different Big Four companies and at different career levels answered the same questions from their own perspectives.
Conclusions: The results of the study found that the auditors were uniformly intrinsically
motivated. The results also showed that auditors in lower career steps have both intrinsic and extrinsic motivations. Most of the auditors have also revealed practical models that can improve engagement and job satisfaction, and believe that the compensation and incentive system needs to be improved, specifically with auditors in early career steps. In addition, the study found that all auditors believe that cultural control should continue to operate in the Big Four companies, but also integrate it to influence personnel control both before and during employment. With regard to cultural oversight, all auditors noted that participation in the various work processes could be improved, especially for auditors within the lower career levels. From a theoretical perspective, the auditors believed that a mix of coercive and enabling mechanisms is better than more in the direction of a coercive approach. The study also shows that repair and flexibility approaches are particularly important among auditors. However, the study presents different limitations that need to be considered in terms of generalizing the results. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9092802
- author
- Cicak, Mattias LU and Koli, Marcelle Marie Karin LU
- supervisor
-
- Anders Anell LU
- organization
- alternative title
- Qualitative research of auditors’ perception of the working environment and management controls.
- course
- BUSN79 20221
- year
- 2022
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Big Four, Auditors, Management Control System, Job satisfaction, Motivation
- language
- English
- id
- 9092802
- date added to LUP
- 2022-09-19 14:38:26
- date last changed
- 2022-09-19 14:38:26
@misc{9092802,
abstract = {{Purpose: The purpose of this study was to describe the perceptions of auditors at different career stages on current management control and the work environment. In order to gain a deeper analysis of the auditors' perspective, the study has used previous empirical research and theories of motivation and job satisfaction. Thus, two research questions have been formulated to support the study.
Methodology: A qualitative interview research method has been used in the study. A total of eight auditors at different career levels participated in the research and the interview was conducted anonymously for both the company and the interviewees.
Theoretical perspectives: The research interview questions have been created using Maslow’s hierarchy of needs, Herzberg’s two-factor theory, Management Control System, Object of Control Framework and Self-determination theory.
Empirical foundations: Empirical data has been collected through a semi-structured interview in which auditors from two different Big Four companies and at different career levels answered the same questions from their own perspectives.
Conclusions: The results of the study found that the auditors were uniformly intrinsically
motivated. The results also showed that auditors in lower career steps have both intrinsic and extrinsic motivations. Most of the auditors have also revealed practical models that can improve engagement and job satisfaction, and believe that the compensation and incentive system needs to be improved, specifically with auditors in early career steps. In addition, the study found that all auditors believe that cultural control should continue to operate in the Big Four companies, but also integrate it to influence personnel control both before and during employment. With regard to cultural oversight, all auditors noted that participation in the various work processes could be improved, especially for auditors within the lower career levels. From a theoretical perspective, the auditors believed that a mix of coercive and enabling mechanisms is better than more in the direction of a coercive approach. The study also shows that repair and flexibility approaches are particularly important among auditors. However, the study presents different limitations that need to be considered in terms of generalizing the results.}},
author = {{Cicak, Mattias and Koli, Marcelle Marie Karin}},
language = {{eng}},
note = {{Student Paper}},
title = {{What makes auditors motivated and satisfied?}},
year = {{2022}},
}