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Varför slutar revisorsassistenter före auktorisation?: En studie ur ett välmåendeperspektiv
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Why Do Audit Assistants Leave Before Authorization? : A study from a well-being perspective (English)
Abstract [sv]

Bakgrund: Mer än hälften av nyexaminerade revisorsassistenter lämnar revisionsyrket inom tre år. Revisionsbranschen präglas av en intensiv högsäsong som påverkar välmåendet negativt hos många revisorer. Välmåendet påverkas av balansen mellan arbetet och fritiden, arbetstillfredsställelse och livstillfredsställelse. Försämring bidrar enligt tidigare forskning till personalomsättning. Eftersom revisionsbyråerna investerar mycket i revisorsassistenterna har de incitament att behålla sina anställda.

Syfte: Syftet med studien är att utforska hur före detta revisorsassistenter resonerar kring det subjektiva välmåendet och hur det, i förhållande till andra aspekter, bidragit till valet att lämna revisionsyrket innan auktorisation.

Metod: Studien tillämpar en intervjumetod med en huvudsaklig deduktiv ansats. Primärdata har samlats in genom semi-strukturerade intervjuer med elva före detta revisorsassistenter som har arbetat på Big 4-byråer. Empirin har analyserats tematiskt.

Slutsats: Studien indikerar att det finns flera anledningar till att revisorsassistenter byter yrke. Det har visats finnas missnöje med låg lön i samband med hög arbetsbörda och många arbetstimmar under högsäsongen. Yrken som kräver samma yrkeserfarenhet ger dessutom högre lön för mindre arbete. Studien indikerar även att revisionsyrket används som ett insteg till andra karriärmöjligheter.

Abstract [en]

Introduction: More than half of newly graduated audit assistants leave the audit profession within three years. The audit industry is characterized by an intense peak season that adversely affects the well-being of auditors. Well-being is affected by work-life balance, job satisfaction and life satisfaction. Declined well-being contributes to turnover, according to prior research. As the audit firms invest a lot in the audit assistants, there are incentives to keep their employees.

Purpose: The purpose of the study is to explore how former auditor assistants reason about their subjective well-being and how, in relation to other aspects, it contributed to the choice to leave the audit profession before authorization.

Method: The study applies an interview method with a mainly deductive approach. Primary data has been collected through semi-structured interviews with eleven former audit assistants who have worked at Big 4 firms. The empirical data was analysed thematically.

Conclusion: The study indicates that there are several reasons why audit assistants change professions. The study finds dissatisfaction with low salary in connection with high workload and many working hours during the peak season. In addition, occupations that require the same professional experience provide higher pay for less work, which contributes to changes in profession. The study also indicates that the audit profession is used as an entry to other career opportunities.

Place, publisher, year, edition, pages
2018. , p. 65
Keywords [en]
Audit assistant, well-being, turnover, work-life balance, job satisfaction, life satisfaction
Keywords [sv]
Revisorsassistent, välmående, personalomsättning, balans mellan arbete och fritid, arbetstillfredsställelse, livstillfredsställelse
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-148470ISRN: LIU-IEI-FIL-A--18/02831--SEOAI: oai:DiVA.org:liu-148470DiVA, id: diva2:1217160
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Presentation
2018-06-04, 11:00 (Swedish)
Supervisors
Examiners
Available from: 2018-09-04 Created: 2018-06-12 Last updated: 2018-09-04Bibliographically approved

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Citation style
  • apa
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  • nn-NB
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Output format
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