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Vidareutbildning under arbetslivet: små och medelstora revisions- och redovisningsbyråers syn
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants. Respondents also stressed the importance of Continuing Professional Education to maintain and develop the skills among employees. Our respondents prefer two forms of Continuing Professional Education, namely intensive seminars and topical courses. Demand for intensive seminars and topical courses will probably continue to increase, given that these two forms makes it possible for small and medium sized practices to keep current in a time efficient and economical way. Our findings also show that auditors prefer a training where they start out as beginners and end as an expert. On the other hand accounting consultants focus on training that is practical and provides direct benefit to the everyday work.

Place, publisher, year, edition, pages
2011. , p. 37
Keywords [en]
Small and medium sized auditing and accounting practices, Continuing Professional Education
Keywords [sv]
Vidareutbildning, revisionsbyråer, redovisningsbyråer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-10262OAI: oai:DiVA.org:hkr-10262DiVA, id: diva2:607535
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-02-25 Created: 2013-02-24 Last updated: 2013-02-25Bibliographically approved

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fulltext(329 kB)261 downloads
File information
File name FULLTEXT01.pdfFile size 329 kBChecksum SHA-512
214d849afc8ca7ecfc522fe941b40f5dd9dcda2c67ad899f12b0aecd8ec7b5b263c0cc4fa3facba3380d2811f7c184bca92262b0756be746d895742f5a963ef6
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf