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Gymnasieekonomers uppfattning om den traditionella revisorsstereotypen
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Secondary school economists' perception of the traditional auditor stereotype (English)
Abstract [sv]

Gymnasieekonomers uppfattning om revisorn spelar stor roll för ekonomiutbildningar på högskolenivå och revisionsbyråerna. Gymnasieekonomer kan vara framtida elever och medarbetare på högskolor respektive revisionsbyråer. Studiens syfte är att undersöka hur gymnasieekonomer uppfattar revisorn samt sig själva utifrån egenskaper som förknippas med den traditionella revisorsstereotypen. Studien undersöker även, dock i mindre omfattning, om det finns ett samband mellan intentionen att bli revisor och om man har någon i sin närhet som arbetar som revisor. Genom en kvantitativ ansats undersöks studiens tre hypoteser som är grundade på professionsteorin och identitetsteorin samt den traditionella revisorsstereotypen. Egenskaper hos den traditionella revisorsstereotypen som har identifierats av tidigare forskning har bland annat använts som underlag i en enkätundersökning som genomförts på två gymnasieskolor. Studiens huvudsakliga resultat är att gymnasieekonomerna uppfattar att revisorn har hög status, vilket indikerar att revisorsyrket klassas som en profession. Studiens resultat kunde inte påvisa att gymnasieekonomer anser sig dela egenskaper med den traditionella revisorsstereotypen. Slutligen kunde studien heller inte påvisa att gymnasieekonomer som har någon i sin närhet som arbetar som revisor har intention att bli revisorer.

Abstract [en]

Secondary school economists´ perception of the auditor plays a major role in financial education at university level and in the audit firms. Secondary school economists´ can be future students and employees at colleges and audit firms. The purpose of the study is to examine how secondary school economists´ perceive the auditor as well as themselves based on characteristics associated with the traditional auditor stereotype. The study also examines, though to a lesser extent, whether there is a connection between the intention to become an auditor and if you have someone in your vicinity working as an auditor. Through a quantitative approach, the study´s three hypotheses based on profession theory, identity theory and the traditional auditor stereotype are examined. Characteristics of the traditional auditor stereotype identified by previous research have been used, among other things, as a basis for a questionnaire survey conducted at two secondary schools in Sweden. The main result of the study is that the secondary school economists´ perceive that the auditor has a high status, which indicates that the audit occupation is classified as a profession. The study´s result cannot demonstrate that secondary school economists´ consider themselves share characteristics with the traditional auditor stereotype. Finally, the study cannot demonstrate that secondary school economists who have someone in their vicinity who works as an auditor have the intention to become an auditor.

Place, publisher, year, edition, pages
2019. , p. 53
Keywords [en]
Auditor, Perception, Students, Profession, Profession theory, Identity, Identity theory, Stereotype
Keywords [sv]
Revisor, Uppfattning, Studenter, Profession, Professionsteori, Identitet, Identitetsteori, Stereotyp
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-20102OAI: oai:DiVA.org:hkr-20102DiVA, id: diva2:1369737
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2019-11-19 Created: 2019-11-12 Last updated: 2019-11-19Bibliographically approved

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CiteExportLink to record
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Citation style
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