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Revision och kompetenskrav: En kvalitativ studie om lärosäten och revisionsbyråers förväntningar på kompetens hos nyutexaminerade studenter
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2022 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This study examines the competencies that newly graduated students in accounting and auditing should possess, this according to auditing firms and universities. These two groups are compared to examine whether there are any significant differences in their views regarding important competencies that newly graduated students should possess. The study is limited to higher education institutions that train and teach in accounting and auditing as well as staff at auditing firms that are active or have worked at one of the larger auditing firms in Sweden. To carry out the analysis, a table has been designed based on Lundmark's (1998) competence flower. The table contains themes and competencies that were used to analyze the collected answers. The results of this study showed that there were marked differences between auditing firms and higher education institutions regarding which competencies they considered important for newly graduated students to possess. However, it is not considered to be an expectation gap, in general auditing firms and higher education institutions are in line with each other regarding which competencies are important. The competencies that were emphasized by every higher education institution in this paper were analytical competence, problem solving and critical thinking. This while the competencies that were emphasized by every audit firm in this paper were the competencies of business understanding, auditing, analytical, problem solving, critical thinking, self-motivation, good work ethic, responsibility and being able to work independently.  

Place, publisher, year, edition, pages
2022. , p. 83
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-49753OAI: oai:DiVA.org:sh-49753DiVA, id: diva2:1690359
Subject / course
Business Studies
Supervisors
Examiners
Available from: 2022-08-25 Created: 2022-08-25 Last updated: 2022-08-25Bibliographically approved

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File name FULLTEXT01.pdfFile size 1269 kBChecksum SHA-512
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • 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