In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.

The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.

We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished. The primary data we collected has been put together and analyzed from those theories that we have identified as significant for this paper.

The conclusion we have come up with in this paper is the following: organizations must adapt to the demands of the surrounding world in order to become legitimate in the eyes of their stakeholders, as well as being able to survive and control its organization.

The conclusion of this paper is that organizations have to adapt to their environments demands in order to remain legitimate in stakeholders eyes and be able to continue to govern their organization as they want to.

The dissertation is written in Swedish.