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Revisorns val av förhandlingstaktik med klienten: Har ett transformativt ledarskap och självförtroende inverkan på valet?
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Sustainable development
The essay/thesis is partially on sustainable development according to the University's criteria
Abstract [en]

Title: The auditors’ choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business Administration

Author: Patrick Fransson, Sara Eskilsson

Supervisor: Jan Svanberg

Date: 2015 - 05

 

Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study. More specifically, how the auditor’s self-efficacy is influenced by the transformational leadership in the auditing firm, and if there is a relation in the auditor’s degree of self-efficacy and their choice of negotiation tactics.

Method: The essay is based on a quantitative survey, where previously tested questionnaire constitutes the basis. Swedish auditors have participated in the survey and respondents’ answers were compiled and analyzed using statistical methods.

Result & Conclusions: The study shows a positive and significant relationship between a transformational leadership within the audit firm and the auditor's self-efficacy. An integrative negotiating tactic showed a positive relationship with self-efficacy, the problem-solving approach. This is related to previous studies that argue that the auditor use integrative strategies to achieve the trust of the client, giving rise to a mutual and long term relationship between the parties, which in turn benefits accountants and its management.

Suggestions for future research: It would be interesting to explore how other forms of leadership affect the auditor's choice of negotiating tactics.

Contribution of the thesis: The study is interesting for auditors, as it gives them indications on how their perceived self-efficacy can be influenced by the transformational leadership and which of the negotiating tactics that they typically uses at a certain quantity of self-efficacy.

Abstract [sv]

Titel: Revisorns val av förhandlingstaktik med klienten. Har ett transformativt ledarskap och självförtroende inverkan på valet?

Nivå: C-uppsats i ämnet företagsekonomi

Författare: Patrick Fransson, Sara Eskilsson

Handledare: Jan Svanberg

Datum: 2015- 05

 

Syfte: Tidigare studier påvisar blandade resultat angående vilken taktik som revisorn vanligen använder sig av vid förhandlingen med sin klient. Därför beskriver den här uppsatsen ett par faktorer, vars påverkan på revisorns taktiska val tidigare inte har utforskats i relation till de fem taktiker som undersöks i studien. Mer specifikt, hur revisorns self-efficacy påverkas av ett transformativt ledarskap inom revisionsfirman samt om det finns ett samband mellan revisorns grad av self-efficacy och val av förhandlingstaktik.

Metod: Uppsatsen grundas på en kvantitativ enkätundersökning, där tidigare beprövade frågeformulär utgör grunden. Svenska revisorer har deltagit i undersökningen och respondenternas svar har sammanställts samt analyserats med hjälp av ett antal statistiska metoder.

Resultat & slutsats: Studien visar att det finns ett positivt samt signifikant samband mellan ett transformativt ledarskap inom revisionsföretaget och revisorns self-efficacy. Bland de taktiker som undersöktes, var det en integrativ förhandlingstaktik som uppvisade ett positivt samband med self-efficacy, den problemlösande taktiken. Detta sätts i relation till tidigare studier som menar att revisorn använder integrativa strategier för att nå ett förtroende hos klienten, vilket ger upphov till en ömsesidig och långsiktig relation mellan parterna, som i sin tur gynnar revisorn samt dess ledning.

Förslag till fortsatt forskning: I framtida forskning vore det intressant att undersöka hur andra former av ledarskap påverkar revisorns val av förhandlingstaktik.

Uppsatsens bidrag: Studien är intressant för revisorer, eftersom det ger dem indikationer på hur deras upplevda self-efficacy kan påverkas av ett transformativt ledarskap och vilka förhandlingstaktiker som de vanligen använder sig av vid en viss kvantitet self-efficacy.

Place, publisher, year, edition, pages
2015. , 68 p.
Keyword [sv]
Revisor, transformativt ledarskap, self-efficacy, förhandlingstaktik, klient
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-19669Archive number: FE1: 83/2015OAI: oai:DiVA.org:hig-19669DiVA: diva2:821817
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2015-06-25 Created: 2015-06-15 Last updated: 2016-01-05Bibliographically approved

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