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Upprätthållande av god redovisningskvalitet i små aktiebolag: En kvalitativ studie om den auktoriserade redovisningskonsultens roll
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Maintaining accounting quality in small limited companies : A qualitative study on the role of an authorized accounting consulant (English)
Abstract [sv]

Syftet med den här studien är att undersöka och förklara vad den auktoriserade redovisningskonsulten i sin roll kan bidra med för att upprätthålla god redovisningskvalitet i små bolag. Vidare syftar studien till att få förståelse för hur den auktoriserade redovisningskonsulten arbetar med upprättandet av god redovisningskvalitet.

Studien utgår från en kvalitativ forskningsmetod med deduktiv ansats. Primärdata samlas in genom semistrukturerade intervjuer med auktoriserade redovisningskonsulter. Empirin analyseras utifrån vårt teoretiska ramverk.

Den auktoriserade redovisningskonsulten kan i sin roll bidra med ett proaktivt arbetssätt och kontroller. De bidrar med extern kompetens och/eller extern avlastande kapacitet och rådgivning. Studiens slutsats visar även att en tät relation bidrar till att redovisningskvalitet kan upprätthållas i små aktiebolag.

Abstract [en]

The purpose of the thesis is to examine and explain what the authorized accounting consultants in their role can contribute to maintaining high accounting quality in small companies. The study aims to gain an understanding of how the authorized accounting consultants works with the maintaining high accounting quality.

The study is based on a qualitative research method with deductive approach. Primary data is collected through semi-structured interviews with authorized accounting consultants. Empirin is analyzed on the basis of our theoretical framework.

The authorized accounting consultant can contribute in their role with a proactive approach and controls. They contribute with external competence and/or external relief capacity and consulting. The study's conclusion also shows that a close relationship contributes to the accounting quality of small limited companies.

Place, publisher, year, edition, pages
2020. , p. 89
Keywords [en]
Accounting quality, authorized accounting consultants, small limited companies, stakeholders, competence, consulting, relationship
Keywords [sv]
Redovisningskvalitet, auktoriserade redovisningskonsulter, små aktiebolag, intressenter, kompetens, rådgivning, relation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-92921OAI: oai:DiVA.org:lnu-92921DiVA, id: diva2:1414638
Subject / course
Business Administration - Accounting
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Available from: 2020-03-23 Created: 2020-03-13 Last updated: 2020-03-23Bibliographically approved

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1415161718192017 of 159
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
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