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“Hur det påverkar mig som medarbetare är kärnan i det hela” - En kvalitativ studie om hur personal på en skatte- och revisionsbyrå upplever organisatoriska förändringar

Hagman, Linnéa LU and Hjelt, Erik LU (2025) PSYK12 20251
Department of Psychology
Abstract
The purpose of this study was to examine how employees at a tax and audit firm experience organizational changes and how the organization's communication can influence these experiences and trust in the organization. The study was conducted as a qualitative interview study using semi-structured interviews with nine employees in various roles within a tax and audit firm in Sweden. The sample was made through purposive and convenience selection, and the participants had experiences with organizational changes. The empirical material was analyzed using thematic analysis based on an inductive approach. The analysis generated five main themes; cultural factors, structural factors, governance, security, as well as insufficient changes and their... (More)
The purpose of this study was to examine how employees at a tax and audit firm experience organizational changes and how the organization's communication can influence these experiences and trust in the organization. The study was conducted as a qualitative interview study using semi-structured interviews with nine employees in various roles within a tax and audit firm in Sweden. The sample was made through purposive and convenience selection, and the participants had experiences with organizational changes. The empirical material was analyzed using thematic analysis based on an inductive approach. The analysis generated five main themes; cultural factors, structural factors, governance, security, as well as insufficient changes and their consequences. In the results, it appears, among other things, that clear communication, a sense of involvement, and perceived support from management and colleagues increased engagement and trust in the organization, whereas an unclear purpose, lack of feedback, and previous negative experiences contributed to resistance, uncertainty, and reduced engagement. The results were further discussed with Psychological Contract Theory and Organizational Culture Theory. In the study, it appears that organizational changes are perceived as complex and emotionally charged, but factors such as understanding, security, and support can contribute to more sustainable change processes. The results can thus contribute to organizations' understanding of the psychological aspects of change efforts and be used in the design of future change strategies. (Less)
Abstract (Swedish)
Syftet med denna studie var att undersöka hur anställda på en skatte- och revisionsbyrå upplever organisatoriska förändringar samt hur organisationens kommunikation kan påverka dessa upplevelser och tilliten till organisationen. Studien genomfördes som en kvalitativ intervjustudie med semistrukturerade intervjuer med nio anställda i olika roller på en skatte- och revisionsbyrå i Sverige. Urvalet var gjort med ett målstyrt och ett bekvämlighetsurval, och deltagarna hade erfarenhet av organisatoriska förändringar. Det empiriska materialet analyserades med tematisk analys enligt en induktiv ansats. Analysen genererade fem huvudteman; kulturella faktorer, strukturella faktorer, styrning, trygghet samt bristande förändringar och dess... (More)
Syftet med denna studie var att undersöka hur anställda på en skatte- och revisionsbyrå upplever organisatoriska förändringar samt hur organisationens kommunikation kan påverka dessa upplevelser och tilliten till organisationen. Studien genomfördes som en kvalitativ intervjustudie med semistrukturerade intervjuer med nio anställda i olika roller på en skatte- och revisionsbyrå i Sverige. Urvalet var gjort med ett målstyrt och ett bekvämlighetsurval, och deltagarna hade erfarenhet av organisatoriska förändringar. Det empiriska materialet analyserades med tematisk analys enligt en induktiv ansats. Analysen genererade fem huvudteman; kulturella faktorer, strukturella faktorer, styrning, trygghet samt bristande förändringar och dess konsekvenser. I resultaten framkommer det bland annat att tydlig kommunikation, känsla av delaktighet samt upplevt stöd från ledning och kollegor ökade engagemanget och tilliten till organisationen, medan otydligt syfte, bristande återkoppling och tidigare negativa erfarenheter bidrog till motstånd, osäkerhet och minskat engagemang. Resultaten diskuterades vidare med hjälp av Psychological Contract Theory och Organizational Culture Theory. I studien framträder det att organisatoriska förändringar upplevs som komplexa och emotionellt laddade, men att faktorer som förståelse, trygghet och stöd kan bidra till mer hållbara förändringsprocesser. Resultaten kan därmed bidra till organisationers förståelse för den psykologiska sidan av förändringsarbete och användas i utformningen av framtida förändringsstrategier. (Less)
Please use this url to cite or link to this publication:
author
Hagman, Linnéa LU and Hjelt, Erik LU
supervisor
organization
course
PSYK12 20251
year
type
M2 - Bachelor Degree
subject
keywords
Organizational change, Communication, Trust, Audit firm, Employee experiences, organisatorisk förändring, kommunikation, förtroende, revisionsbyrå, personalupplevelser
language
Swedish
id
9197055
date added to LUP
2025-06-18 13:30:58
date last changed
2025-06-18 13:30:58
@misc{9197055,
  abstract     = {{The purpose of this study was to examine how employees at a tax and audit firm experience organizational changes and how the organization's communication can influence these experiences and trust in the organization. The study was conducted as a qualitative interview study using semi-structured interviews with nine employees in various roles within a tax and audit firm in Sweden. The sample was made through purposive and convenience selection, and the participants had experiences with organizational changes. The empirical material was analyzed using thematic analysis based on an inductive approach. The analysis generated five main themes; cultural factors, structural factors, governance, security, as well as insufficient changes and their consequences. In the results, it appears, among other things, that clear communication, a sense of involvement, and perceived support from management and colleagues increased engagement and trust in the organization, whereas an unclear purpose, lack of feedback, and previous negative experiences contributed to resistance, uncertainty, and reduced engagement. The results were further discussed with Psychological Contract Theory and Organizational Culture Theory. In the study, it appears that organizational changes are perceived as complex and emotionally charged, but factors such as understanding, security, and support can contribute to more sustainable change processes. The results can thus contribute to organizations' understanding of the psychological aspects of change efforts and be used in the design of future change strategies.}},
  author       = {{Hagman, Linnéa and Hjelt, Erik}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{“Hur det påverkar mig som medarbetare är kärnan i det hela” - En kvalitativ studie om hur personal på en skatte- och revisionsbyrå upplever organisatoriska förändringar}},
  year         = {{2025}},
}