Bakgrund: Revisorer omfattas av penningtvättslagstiftningens krav och ska rapportera misstänkta transaktioner som de upptäcker till Finanspolisen. Men revisorernas rapporteringar är väldigt få. Tidigare studier visar på att bristande utbildning och kunskaper hos revisorerna kan vara en orsak till det låga rapporteringstalet. Andra aspekter som framförts är att det är svårt att hitta oegentligheter under en revision eftersom det endast är ett urval av transaktioner som granskas, samt att penningtvätt lämnar få spår i en årsredovisning.  Syfte: Syftet med studien är att ge en ökad förståelse för revisorers förutsättningar för rapportering av misstänkta transaktioner genom att undersöka hur revisorer utbildas inom penningtvättsområdet och hur revisorernas möjligheter att upptäcka penningtvätt kan se ut i verkligheten.  Metod: Jag har utfört min studie med abduktiv forskningsansats, där jag växlat mellan insamling och tolkning av både teori och empiri för att uppfylla studiens syfte. Jag har samlat min empiri genom semistrukturerade kvalitativa intervjuer med personer från revisionsfirmor och utredande myndigheter, samt att jag använt mig av ett penningtvättsfall med domar från tingsrätt och hovrätt samt årsredovisningar för de bolag som ingick i fallet. Slutsats: Den generella uppfattningen hos respondenterna från revisionsfirmor är att revisorernas utbildning inom penningtvätt är tillräcklig för att uppfylla penningtvättslagens krav. Samtidigt framkommer att det finns ett behov av mer praktisk utbildning för att ge revisorerna bättre förståelse för vad de ska leta efter för att hitta penningtvätt. Vidare framkommer att lagkravet om transaktionsgranskning bör ges mer emfas i revisorernas utbildning. Studiens rättsfallsanalys visar på att revisorernas möjligheter att upptäcka penningtvätt i det aktuella fallet var bättre avseende små bolag. Revisorns val av granskningsmetoder samt att vara observant på avvikande betalningsströmmar är viktiga faktorer som påverkar möjligheterna att upptäcka penningtvätt. / Background: Accountants are subject to money laundering legislation and has to report suspicious transactions they detect to the Financial Police. But accountants submit very few suspicious transactions reports. Previous studies indicate that this could be due to the accountants’ lacking training and knowledge. Other aspects that have been expressed are that it is difficult to find irregularities during an audit as only a selection of transactions are examined, and that money laundering leaves few traces in a financial statement.  Purpose: The purpose of this study is to increase the understanding of the accountants’ conditions for reporting suspicious transactions by examining how the accountants are trained in the money laundering field and which possibilities the accountants might have to detect money laundering in reality.  Method: I have performed this study with an abductive research approach, where I have alternated between collecting and interpreting both theory and empirical data to fulfil the purpose of the study. I have gathered my empirical data through semi-structured qualitative interviews with persons from accounting firms and investigative authorities. I have also used a money laundering case with court decisions from Crown court and Court of Appeal together with the financial statements from the limited companies that were involved in the case. Conclusions: The general perception among the respondents from the accounting firms is that the accountants’ training in the money laundering field is sufficient to fulfil the legislative requirements. At the same time it appears that more practical training is required to give the accountants a better understanding of what they should be looking for to detect money laundering. Furthermore, it appears that the legislative requirement for examining transactions should be give more emphasis in the training. The study’s analysis of a court case indicates that the accountants’ possibilities to detect money laundering in the specific case were better regarding smaller sized companies. The accountant’s choice of audit procedures and to be observant of abnormal money flows are important factors that impacts the possibilities to detect money laundering.

O Brasil é comumente associado ao país da diversidade. Seja ela de cunho cultural, histórico, racial ou social, fato é que a diversidade existe em larga extensão no país, inclusive nos meios acadêmicos. Na academia, tal como na sociedade, a inserção de indivíduos diferentes desemboca no estranhamento e nas atitudes preconceituosas. Este preconceito, por sua vez, influencia o desempenho acadêmico do estudante, pois a literatura revela que quanto maiores o preconceito e a discriminação do corpo docente da escola, menores são as notas do aluno. Alguns outros estudos têm procurado identificar a relação entre o desempenho acadêmico e a crença de auto-eficácia. A auto-eficácia pode ser definida como a crença do indivíduo sobre a sua capacidade de desempenho em atividades específicas. São quatro as fontes de desenvolvimento da auto-eficácia: experiências positivas; experiências vicárias; estados fisiológicos e emocionais das pessoas; e persuasão verbal. Das quatro fontes, as experiências positivas são, segundo a literatura, a mais importante e impactante no desenvolvimento e manutenção da auto-eficácia. A Síndrome do Impostor, também chamada de Fenômeno Impostor, tem sido exaustivamente estudada no cenário internacional sob os mais diversos aspectos - educacionais, emocionais, profissionais, etc. Os impostores, assim chamados os portadores da síndrome do impostor, não acreditam que são inteligentes, acreditam que as outras pessoas superestimam suas capacidades, mesmo que as evidências apontem que sejam altamente capazes, e atribuem as suas realizações à sorte ou esforço demasiado. Uma vez que as pessoas são influenciadas mais pela forma como elas lêem suas performances de sucesso, do que pelo sucesso, por si só, as teorias da auto-eficácia e a síndrome do impostor convergem na medida em que a teoria da auto-eficácia apresenta relação com a avaliação dos resultados das ações e a síndrome do impostor, na atribuição do sucesso ou fracasso à capacidade ou ao esforço. Esta pesquisa investigou a influência do fenômeno impostor e da auto-eficácia no desempenho acadêmico dos alunos minoritários, assim entendidos os estudantes bolsistas, principalmente do ProUni e ENADE, dos cursos de Ciências Contábeis e Administração de Empresas. Os instrumentos de pesquisa consistiram em um questionário composto pelas escalas CIPS - Clance Impostor Phenomenon Scale - desenvolvida por Clance (1985) e pela Escala de auto-eficácia na formação superior (Polydoro & Guerreiro-Casanova, 2010). A população estudada era composta por 492 alunos dos cursos de Ciências Contábeis e Administração de quatro instituições de ensino privadas, todas estabelecidas no Estado de São Paulo, sendo duas da região metropolitana e duas de cidades do interior. Os estudantes pesquisados revelaram graus substanciais da síndrome do impostor. O teste do Qui-quadrado foi utilizado para determinar não só as relações entre a síndrome do impostor, a auto-eficácia e o desempenho acadêmico, como também suas relações com as demais variáveis sócio-demográficas. Crenças mais robustas de auto-eficácia impactaram em melhores desempenhos acadêmicos, enquanto que maiores níveis de SI desembocaram em desempenhos menos satisfatórios. A correlação de Pearson indicou que a síndrome do impostor apresentou uma relação negativa com a crença de auto-eficácia. Estes resultados sugerem que possivelmente os aspectos culturais do país influenciam o desenvolvimento e a relação entre a síndrome do impostor, a auto-eficácia e o desempenho acadêmico, o que faz jus a novos estudos futuros. / Brazil is usually known as a country of diversity. This diversity can be cultural, historical, racial or social, whatever, diversity exist in a huge part of the country, as well as between academicians. In Academy, like in the society, the input of different people creates a wave toward to conflicts and preconceptions. Furthermore, this preconception acts directly over the student academic performance, so, some studies indicate how much higher the preconception level, lowest is student performance. The focus of some studies is the identification of the relation between the academic performance and the belief of self-efficacy. The self-efficacy is defined as individual belief about the self-performance capability in specifics activities. There are four sources of development of self-efficacy: positive experiences, vicarious experiences, physiological and emotional comportment of people; and verbal persuasion. Positive experiences are the most important sources in development and maintenance of the self-efficacy. The impostor syndrome, known as impostor phenomenon, has been exhaustively studied by the international community under different point of views - educational, emotional, professional etc. The impostors, as are named the people with the symptom of the impostor syndrome, believe they are not intelligent enough. They believe that the other people overestimate their abilities despite the fact the evidences demonstrate that they are absolutely capable, connecting their achievements only with lucky or efforts. In a situation that the people are more influenced by the focus that they see their performance of success, than the real success, the self-efficacy theory and the impostor syndrome converge in the same point that the self-efficacy presents relation with the analysis of results of the actions and the impostor syndrome, in the attribution of success or failure to the capability or effort. This study has investigated the influence of the impostor phenomenon and the self-efficacy effect over the academic performance of scholarship students, mainly the students sponsored by ProUni and ENADE, members of Class of Accounting and Business Management. The instruments of the survey were both a range of questions composed by CIPS scales - Clance Impostor Phenomenon Scale - developed by Clance (1985) and the Scale of self-efficacy in higher education (Polydoro & Guerreiro-Casanova, 2010). The population submitted to the study was composed by 492 students of Accountant and Business Management of four universities located in São Paulo State. The study has shown important degrees of the impostor syndrome, the self-efficacy and the academic performance, as well as their relations with the socio-demographic variants. Stronger self-efficacy belief impact in better academic performance, whereas higher levels of Impostor Syndrome creates not so satisfactory performances. The correlation of Pearson has indicated that the impostor syndrome has presented a negative relation with the self-efficacy belief. These results suggest that possibly the cultural aspects influence in the development and in the relations between impostor syndrome, the self-efficacy and the academic performance, that requires new future studies.

A teoria sociológica de Pierre Bourdieu busca representar a prática existente nos diversos campos e subcampos do mundo. A teoria relaciona o habitus, os capitais e o campo para chegar às práticas dos agentes nele inseridos. Em determinadas situações, os capitais são utilizados pelos agentes ou por grupos de agentes em estratégias que objetivam a reprodução ou a reconversão das práticas existentes no campo, sendo que nenhuma ação é adotada de forma desinteressada. Sendo assim, o campo é um lugar de lutas constantes por posições de destaque e poder. Em meio a essas disputas, o campo acadêmico contábil brasileiro, principalmente os programas de pós-graduação stricto sensu, experimentou um crescimento desde a década de 2000 que não tinha ocorrido desde 1970, quando da criação do primeiro programa da área. Em particular, em 2007 houve a criação do segundo curso de doutorado em contabilidade do país, ofertado pelo Programa Multiinstitucional e Inter-regional UnB, UFPB e UFRN de pós-graduação stricto sensu em Contabilidade. Tendo como base os fundamentos da teoria sociológica de Bourdieu e o crescimento do campo acadêmico contábil brasileiro, esta pesquisa buscou identificar quais foram as mudanças no campo contábil acadêmico brasileiro, verificadas a partir das percepções dos(as) doutores(as) titulados(as) pelo Multi. Para tanto, utilizou-se de uma abordagem qualitativa com caráter descritivo e interpretativo que foi operacionalizada por meio de análise documental e entrevistas semiestruturadas. As 30 entrevistas realizadas com os(as) egressos(as) do curso de doutorado do Programa Multi, as entrevistas com dois de seus coordenadores e a análise dos documentos coletados in loco na UnB permitiram confirmar a sistemática do funcionamento do campo acadêmico contábil sob os conceitos da teoria sociológica de Bourdieu, montar o perfil do(a) doutor em contabilidade titulado pelo Multi e descrever as tendências da educação e pesquisa em Contabilidade. Constatou-se que os agentes do campo acadêmico contábil, individualmente ou em grupo, utilizam-se do conjunto de seus capitais nas disputas existentes pelo poder. No tocante ao perfil dos(as) egressos(as), pode-se constatar que a maioria dos(as) doutores(as) em Contabilidade titulados(as) pelo Multi é do sexo masculino, casado e trabalha em instituições de ensino superior públicas como docentes e pesquisadores. Para esses(as) doutores(as), o Multi permitiu a criação de novos programas stricto sensu e a formação de pessoal qualificado para a área contábil nas regiões Centro-Oeste e Nordeste do país. Os achados aderem-se à teoria de Bourdieu quando esta afirma que os novos entrantes internalizam o habitus do campo para dele participarem e disputarem as melhores posições e o poder. Sendo este fator que faz com que a pesquisa contábil aumente quantitativamente o número de publicações em detrimento, em um primeiro momento, da qualidade. Além disso, há uma reprodução da lógica de funcionamento do campo, quando os doutores(as) transferem as regras do campo acadêmico contábil para os(as) discentes de graduação. Nesse sentido, a educação em Contabilidade está mudando, pois docentes com uma titulação maior estão propondo desafios novos aos(às) graduandos(as), ao possibilitarem a participação desses(as) em programas de iniciação científica e monitoria e incentivarem a produção científica. Com isso, o perfil dos egressos(as) do curso de graduação em Ciências Contábeis tende a mudar. / Pierre Bourdieu´s sociological theory seeks to represent the practice found in several fields and sub-fields of the world. His theory interconnects habitus, capitals and field to reach the practices of agents taking part in it. In certain situations, capitals are utilized by the agents or by groups of agents in strategies whose aim is to reproduce or re-convert the existing practices of the field, and no action is taken in a disinterested manner. Thus, the field is the place of constant struggles for outstanding positions and power. Amidst such disputes, the Brazilian accountancy academic field, especially the graduate programs, has been growing since the 2000´s, something unseen since 1970, when the first graduate program in the area was created. Particularly, in 2007 a second PhD accountancy graduate program was established in the country, provided by Multi-Institutional and Inter-Regional Program UnB, UFPB and UFRN for a graduate course in Accountancy. Based on the fundamentals of Bourdieu´s sociological theory and the growth of the Brazilian accountancy academic field, this study was in search for the changes in such field what could be observed by the perceptions of PhDs graduated by the Multi. For such, a qualitative approach was used with a descriptive and interpretative effort that was implemented by means of documental analysis and semi-structured interviews. 30 interviews were made with former students of the PhD graduate of the Multi Program, as well as interviews with those heads and the analysis of documents collected on-site at UnB. These materials allowed me to confirm the systematic functioning of the accountancy academic field under Bourdieu´s conceptual framework, define the profile of PhDs in accountancy graduated by the Multi Program, and describe the tendencies of the education and research in accountancy. It was found that the agents of the accountant academic field, either individually or in groups, utilize the set of their capitals in the struggles for power. Concerning the profile of PhD egresses, it was seen that most of PhDs in accountancy from the Multi Program are male, married and work in prestigious higher-education institutions as professors and researchers. For such PhDs, Multi has allowed to set up new graduate programs and the training of highly qualified personnel for the accountancy in the Center-West and Northeast areas of Brazil. Findings adhere to Boudieu´s theory when it states that newcomers internalize the habitus of the field so that they can take part in it and dispute the best positions and power. This factor makes accountant research increase the number of publications to the detriment, at an early stage, of quality. In addition, the logic of the field´s functioning is reproduced as the PhDs transfer the rule of the accountant academic field to the undergraduates. In this perspective, education in accountancy is changing because professors of higher ranks are proposing new challenges to undergraduates, as they make it possible for such students in undergraduate research and monitoring and they also encourage scientific production. As a result, the profile of egress graduated from the course of Accountancy tends to change.

Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande. Den 1 november 2010 avskaffades revisionsplikten i Sverige för aktiebolag som underskrider två av tre följande värden: 3 mnkr i nettoomsättning, 1,5 mnkr i balansomslutning och tre anställda.Uppsatsen fokuserar på hur aktören redovisningskonsult har påverkats av den frivilliga revisionen och följande fråga kan ställas: Innebär den frivilliga revisionen att auktoriserade redovisningskonsulter kan komma att få en alltmer framträdande och betydande roll bland de mindre bolagen och intressenterna och i sådana fall hur?Syftet med denna studie är att övergripande undersöka och belysa redovisningskonsultens mer framträdande roll och ansvar efter det att reglerna om frivillig revision trätt i kraft. I studien har vi även försökt klarlägga om redovisningskonsulten har fått något indirekt ökat ansvar efter det att reformen trätt i kraft och hur det kan ha påverkat intressenterna. Avsikten med litteraturgenomgången är att belysa samt är att ge en översiktsbild av redovisningskonsulten.Empirin består av kvalitativa intervjuer som har genomförts med intressenter som har påverkats av den frivilliga revisionen. Det empiriska materialet har sammanställts för att sedan analyseras genom vår fördjupade litteraturgenomgång. Från resultatet som framkommer ur vår analys kan slutsatsen dras att den frivilliga revisonen leder till att den auktoriserade redovisningskonsulten kommer få en mer betydande roll. Den nya situationen kommer att leda till omstruktureringar i branschen och redovisningskonsultens roll och ansvar blir mer framträdande. Studiens avsikt och resultat bidrar till att lyfta fram och skapa en helhetsbild av redovisningskonsulten som kan sättas in i en större kontext inom redovisningen. / Program: Civilekonomprogrammet

Syftet med studien var att undersöka mentorskapets tre funktioner, karriärutveckling, social support och som förebild, på en svensk revisionsbyrå, BDO AB. Detta gjordes genom en fallstudie där BDO definierades som fall. Empiri samlades in genom semistrukturerade intervjuer med två mentorer och tre lärlingar från organisationen. För djupare kunskap om BDO analyserades även interna och externa dokument från organisationen. Tolkningen av empirin skedde genom en analysmodell som växte fram med hjälp av tidigare forskning.Mentorskapets tre funktioner, karriärutveckling, social support och som förebild, påträffades på revisionsfirman. Efter gjord analys ansåg vi dock att funktionerna på BDO istället bör benämns som social inlärning, förebild och karriärstöd. Det livslånga lärandet som i vår första modell beskrevs som det som knöt ihop mentorskapet har i den nya modellen, som växte fram efter analysen, ersatts med en institutionaliseringsprocess. Detta då vi ser mentorskapet på BDO som en process där mentorskapets funktioner, social inlärning, förebild och karriärstöd, uppkommer i olika skeden av lärlingens första period inom organisationen. Funktionerna knyts samman av en institutionaliseringsprocess där feedback och reflektion görs i varje funktion. / Program: Civilekonomprogrammet

O Brasil é comumente associado ao país da diversidade. Seja ela de cunho cultural, histórico, racial ou social, fato é que a diversidade existe em larga extensão no país, inclusive nos meios acadêmicos. Na academia, tal como na sociedade, a inserção de indivíduos diferentes desemboca no estranhamento e nas atitudes preconceituosas. Este preconceito, por sua vez, influencia o desempenho acadêmico do estudante, pois a literatura revela que quanto maiores o preconceito e a discriminação do corpo docente da escola, menores são as notas do aluno. Alguns outros estudos têm procurado identificar a relação entre o desempenho acadêmico e a crença de auto-eficácia. A auto-eficácia pode ser definida como a crença do indivíduo sobre a sua capacidade de desempenho em atividades específicas. São quatro as fontes de desenvolvimento da auto-eficácia: experiências positivas; experiências vicárias; estados fisiológicos e emocionais das pessoas; e persuasão verbal. Das quatro fontes, as experiências positivas são, segundo a literatura, a mais importante e impactante no desenvolvimento e manutenção da auto-eficácia. A Síndrome do Impostor, também chamada de Fenômeno Impostor, tem sido exaustivamente estudada no cenário internacional sob os mais diversos aspectos - educacionais, emocionais, profissionais, etc. Os impostores, assim chamados os portadores da síndrome do impostor, não acreditam que são inteligentes, acreditam que as outras pessoas superestimam suas capacidades, mesmo que as evidências apontem que sejam altamente capazes, e atribuem as suas realizações à sorte ou esforço demasiado. Uma vez que as pessoas são influenciadas mais pela forma como elas lêem suas performances de sucesso, do que pelo sucesso, por si só, as teorias da auto-eficácia e a síndrome do impostor convergem na medida em que a teoria da auto-eficácia apresenta relação com a avaliação dos resultados das ações e a síndrome do impostor, na atribuição do sucesso ou fracasso à capacidade ou ao esforço. Esta pesquisa investigou a influência do fenômeno impostor e da auto-eficácia no desempenho acadêmico dos alunos minoritários, assim entendidos os estudantes bolsistas, principalmente do ProUni e ENADE, dos cursos de Ciências Contábeis e Administração de Empresas. Os instrumentos de pesquisa consistiram em um questionário composto pelas escalas CIPS - Clance Impostor Phenomenon Scale - desenvolvida por Clance (1985) e pela Escala de auto-eficácia na formação superior (Polydoro & Guerreiro-Casanova, 2010). A população estudada era composta por 492 alunos dos cursos de Ciências Contábeis e Administração de quatro instituições de ensino privadas, todas estabelecidas no Estado de São Paulo, sendo duas da região metropolitana e duas de cidades do interior. Os estudantes pesquisados revelaram graus substanciais da síndrome do impostor. O teste do Qui-quadrado foi utilizado para determinar não só as relações entre a síndrome do impostor, a auto-eficácia e o desempenho acadêmico, como também suas relações com as demais variáveis sócio-demográficas. Crenças mais robustas de auto-eficácia impactaram em melhores desempenhos acadêmicos, enquanto que maiores níveis de SI desembocaram em desempenhos menos satisfatórios. A correlação de Pearson indicou que a síndrome do impostor apresentou uma relação negativa com a crença de auto-eficácia. Estes resultados sugerem que possivelmente os aspectos culturais do país influenciam o desenvolvimento e a relação entre a síndrome do impostor, a auto-eficácia e o desempenho acadêmico, o que faz jus a novos estudos futuros. / Brazil is usually known as a country of diversity. This diversity can be cultural, historical, racial or social, whatever, diversity exist in a huge part of the country, as well as between academicians. In Academy, like in the society, the input of different people creates a wave toward to conflicts and preconceptions. Furthermore, this preconception acts directly over the student academic performance, so, some studies indicate how much higher the preconception level, lowest is student performance. The focus of some studies is the identification of the relation between the academic performance and the belief of self-efficacy. The self-efficacy is defined as individual belief about the self-performance capability in specifics activities. There are four sources of development of self-efficacy: positive experiences, vicarious experiences, physiological and emotional comportment of people; and verbal persuasion. Positive experiences are the most important sources in development and maintenance of the self-efficacy. The impostor syndrome, known as impostor phenomenon, has been exhaustively studied by the international community under different point of views - educational, emotional, professional etc. The impostors, as are named the people with the symptom of the impostor syndrome, believe they are not intelligent enough. They believe that the other people overestimate their abilities despite the fact the evidences demonstrate that they are absolutely capable, connecting their achievements only with lucky or efforts. In a situation that the people are more influenced by the focus that they see their performance of success, than the real success, the self-efficacy theory and the impostor syndrome converge in the same point that the self-efficacy presents relation with the analysis of results of the actions and the impostor syndrome, in the attribution of success or failure to the capability or effort. This study has investigated the influence of the impostor phenomenon and the self-efficacy effect over the academic performance of scholarship students, mainly the students sponsored by ProUni and ENADE, members of Class of Accounting and Business Management. The instruments of the survey were both a range of questions composed by CIPS scales - Clance Impostor Phenomenon Scale - developed by Clance (1985) and the Scale of self-efficacy in higher education (Polydoro & Guerreiro-Casanova, 2010). The population submitted to the study was composed by 492 students of Accountant and Business Management of four universities located in São Paulo State. The study has shown important degrees of the impostor syndrome, the self-efficacy and the academic performance, as well as their relations with the socio-demographic variants. Stronger self-efficacy belief impact in better academic performance, whereas higher levels of Impostor Syndrome creates not so satisfactory performances. The correlation of Pearson has indicated that the impostor syndrome has presented a negative relation with the self-efficacy belief. These results suggest that possibly the cultural aspects influence in the development and in the relations between impostor syndrome, the self-efficacy and the academic performance, that requires new future studies.

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations. The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their level of satisfaction with the content and delivery of CPE instruction. CPE has come under scrutiny in recent years with some professionals questioning if the needs of accounting professional and the objectives of continuing education are being met. This survey research included 23 Likert-type items and 5 demographic questions. The survey was administered to 203 licensed certified public accountants to obtain their opinions about continuing education. The 5 dimensions of the survey were: Value (cost benefit), Delivery (methods and quality), Benefit to Self, Benefit to Others, and Barriers (to obtaining CPE). These dimensions were compared across the demographic variables of gender, years of experience, type of business, number of employees, and position with their employer. No significant differences were found among the 5 dimensions between gender or among different positions. Significant differences did occur among the Dimension of Value opinions based on years of experience, among the Dimension of Value opinions based on type of business, among Dimension of Benefit to Self based on type of business, among the Dimension of Value based on number of employees, and among the Dimension of Benefit to Others based on number of employees.

Digitalisering menas vara en av de mest grundläggande drivkrafterna för långsiktig förändring inom redovisningsbranschen. Redovisningskonsultens arbete är brett och detta digitala skifte påverkar yrkesrollen inom många aspekter. Att skapa förståelse kring en förändring likt digitalisering menas kräva en analys av den externa miljön tillsammans med individens upplevelse av denna där tidigare studier ofta menas framställa digitaliseringens influenser som skev. Detta leder fram till studiens syfte att genom ett institutionellt perspektiv skapa förståelse för redovisningskonsultens upplevelse av förändringen, möjligheterna och utmaningarna som digitaliseringen medför till yrkesrollen. För att uppnå syftet har en kvalitativ studie med semistrukturerade intervjuer genomförts. Studiens resultat visade att den pågående digitaliseringen innebär en förändring för redovisningskonsultens yrkesroll i form av ett institutionellt strukturellt skifte på samtliga nivåer vilket inte går att undvika. / Digitization is stated to be one of the most fundamental driving force for long term change in accounting. The accountants work is broad and a digital change has the power to change the profession on multiple levels. It requires analyzing the external environment together with the individual’s experience of this to create an understanding about the turbulent change that digitization entails, a subject that other studies mean needs clarification. This study aims to create an understanding about the accountant's experience about changes, opportunities and challenges of the profession as a result of digitization through an institutional perspective. This was made with an qualitative method using semi-structured interviews. The results of the study showed that the accountant experiences the ongoing digitization as a institutional, structural change on all levels of the profession which is inevitable.

Most owners of small and medium-sized enterprises (SMEs) in Nigeria are inadequately prepared to perform the financial management tasks required for business sustainability. This case study, guided by institutional theory, was conducted to explore how SME owners can be prepared to implement financial management effectively for business sustainability in Edo state, Nigeria. The research question addressed the understanding of experienced SME owners regarding how they can develop necessary financial management skills for sustaining a business in Edo state. Data were collected using semistructured interview, and field notes from 15 SME owners in Edo state who had prior knowledge of, experience with, and education on financial management and had been managing an SME for at least 3 years. Through Yin's 5-step data analysis process, member checking, and triangulation, the themes that emerged were strategic accounting practice, knowledge of financial planning, hiring an accountant, record keeping, obtaining accounting education, and embracing technology and financial management software. The study findings have the potential to contribute to positive social change by indicating how SMEs can be more effective in generating employment, ensuring sustainability, and improving the standard of living.

<p>Syfte:</p><p>Vårt samhälle går igenom en stor förändring genom att industrisamhället alltmer ersätts med dagens informationssamhälle. Denna förändring lämnar ingen människa oberörd utan alla berörs på något sätt, endera privat eller i arbetslivet. Syftet med denna uppsats är att jag vill skapa en uppfattning hur IT utvecklingen har förändrat företagens sätt att bedriva handel och hur det i sin tur har påverkat revisionen och revisorernas metoder och arbetssätt.</p><p>Metod:</p><p>Då arbetet var tänkt att undersöka om denna IT utveckling har förändrat revisionen eller revisorns arbetssätt, har jag valt att undersöka detta utifrån en kvalitativ metod i den empiriska undersökningen för att på detta sätt få så uttömmande svar som möjligt. Mitt syfte med de respondenter som jag valde, var att se om de skiljde något i deras uppfattning beträffande metoder och arbetssätt i och med IT utvecklingen. Jag valde därför respondenter med snarlika förutsättningar. De arbetade alla inom stora revisionsbyråer med liknande arbetsuppgifter och med kunder inom både små och stora företag. Eftersom målsättningen inte varit att göra en kvantitativ undersökning gjordes valet av respondenter inte slumpmässigt.</p><p>Resultat & slutsats:</p><p>I min undersökning har jag kommit fram till att företagens förändrade handelssätt och IT utvecklingen varit en stor bidragande orsak till revisionens och revisorns förändring av arbetssätt. Men det är inte bara IT utvecklingen som har skapat dessa förändringar. Revision och revisorer påverkas mycket av lagar och regler, så dessa förändringar har även skapats på grund av att dessa har förändrats. Den största förändringen som framkom med revisionen var att pappersdokumenten harförsvunnit alltmer och ersatts med elektroniska dokument som idag inte skrivs ut som det gjordes tidigare, utan idag sparas dokumenten på olika optiska medium. En IT revision är ingen fristående revision utan den ingår i den traditionella revisionen. Det som granskas vid en IT revision är, att företagens operativsystem, nätverk och databaserfungerar på ett tillfredsställande sätt och det som är viktigt att granska är intern kontroll och IT säkerhet. För att granska detta så använder sig revisorn allt mer av olika datoriserade revisionsverktyg och standarder. Dagens affärssystem integreras med ehandel produktionsstyrning och resultatet är att systemen blir alltmer sammansatta. Så för att granska de komplexa systemen så har efterfrågan på särskilt utbildade IT revisorer ökat i branschen. I både teori och praktik så framkom det under arbetets gång,att om IT revision utförs av revisorer med en gedigen kunskap av IT system så ansågs det att det kommer att skapa en mer trovärdig revision och att revisionen kommer att genomföras på ett säkrare och mer effektivt sätt, vilket i sin tur gynnar hela samhället.</p><p>Förslag till fortsatt forskning:</p><p>Ett skäl som framkom under arbetets gång till att marknaden efterfrågar en mer gedigen IT kompetens förutom IT systemens komplexitet var den lag som infördes i USA 2002 (Sarbanes Oxley Act). Denna lag infördes efter de uppmärksammade redovisningsskandalerna i USA och innebär hårdare redovisningskrav framförallt på revisorers oberoende och högre krav på den interna kontrollen. Lagen påverkar även Svenska företag som är registrerade på den amerikanska börsen fr.o.m. den 15 Juli 2005. I både teori och praktik så framkom det att troligtvis kan denna lag innebära att de Svenska företagen som är noterade på den amerikanska börsen kan komma att lyda under två regelverk. Det skulle vara intressant att undersöka hur denna lag kommer att påverka revisorernas arbetssätt.</p><p>Uppsatsens bidrag:</p><p>Internet uppfanns redan på 1960-talet och mycket har hänt sedan dess. Från början så fanns det inget vinstintresse med Internet, utan det var framförallt studenter från USA och runt om i världen som använde Internet eller ARPAnet som det kallades för att maximera den lilla dataprestanda som fanns på den tiden. Men i slutet av 1990-talet så hade sättet utvecklats hur man på nätet både kunde distribuera information och betjäna människor genom att utföra beställningar, läsa eller sända information dygnet runt. Detta har gjort att Internet har utvecklats till en stor och vinstdrivande marknadsplats. Som en följd av denna samhällsutveckling och den snabba IT utveckling som har skett, blir IT teknologin en allt viktigare framgångsfaktor i dagens affärsprocesser. För att företag ska kunna vara framgångsrika och överleva på dagens globala och konkurrensutsatta marknad bör de hänga med i denna utveckling. För att klara Internet och e-handel så måste företagen investera i olika former av affärssystem.Ett affärssystem är en programvara som används för att styra olika processer t.ex. inom försäljning, e-handel eller ekonomi. Dessa system utvecklas till att blir alltmer komplexa, detta leder i sin tur till att det ställs allt högre krav på kompetensen både inom företaget samt på revisorerna som ska granska dessa IT system.</p> / <p>Aim:</p><p>Our community is going through a huge change because nowadays information community is replacing the industrial community. This change leaves no human untouched, every one is affected somehow either private or in operational life.The aim with this study has been to create an understanding for my self and the reader how IT development has change the audit and auditors methods and their way of work.</p><p>Method:</p><p>Since the aim with this study was to investigate and to get such a full picture of the subject as possible if the IT development has change the audit and the auditors methods and way of work have I chosen to investigate this subject based on quality method in the practical search. My arrangement with the respondents that I choused was to see if there opinion differs from each other if IT development has change there methods and way of work. I choose auditor in similar situations. They all worked in big accounting firms with similar tasks and their customers were both from small and big firms. The plan with this study wasn’t to make a quantity investigation, therefore the respondents wasn’t chosen by random.</p><p>Result & Conclusions:</p><p>In this study I have skilled that the IT development has strongly contributed to change the working situation for the audits and the way they work. But it’s not only the IT development that has contributed to these changes. Laws and rules have also have a large affect on the audit and Auditors. The biggest change I discovered in the auditors way of work was that documentation on paper is less common nowadays. Today documentation is done on optical media and it’s not printed out like it used to do. An IT audit is not an isolated audit; it is a part of the traditional audit. The things that are highlighted in an IT audit are that the operating systems, networks and databases all work in a god manner. Another things that are important to look into will be matter such as internal control and security regarding IT. To review these areas use the auditors more often nowadays-special data auditor tools. In today’s business systems ecommerce is integrated with processing controls, which results in more complex systems. To audit this complex systems the market demands for specially educated IT auditors have increased. In both theory and practice it came to light during the work process, that if the IT audit is preformed by auditors with a genuine knowledge of the systems that they are auditing it will accomplish an audit with high credibility. And the audit will be preformed safer and more efficient, which is a benefit for all of society.</p><p>Suggestions for future research:</p><p>One of the reasons that emerge during the research to why the market demands a genuine IT knowledge, other than the complexity of the systems, is the law how become active in USA 2002, the Sarbanes Oxley Act. This law was activated after the audit scandals in USA and involve higher demands when it comes to the auditor’s independence and internal control. This law also affects Swedish company’s who is registered on the US stock exchange from 15 July 2005, witch means that they have to take consideration to two different laws. It would be interesting to study how this law will affect the auditors work procedures.</p><p>Contributions of the thesis:</p><p>Internet was invented in the sixties and much has happened since then. In the beginning profit was not the motivation with Internet, the users was students in the U.S. and around the world, and their target was to maximize the little computer recourses that was available in those days. At the end of the ninetieth methods has been developed how to use the Internet for distributing information and offer customer services such as ordering, reading and send information around the clock. This has created Internet to expand into a big and profitable marketplace. As a direct consequence of the fast IT growth and the development in the society, the IT technologies are playing a bigger part as a way to success in today’s business processes. If a company wants to survive and make progress in today’s global and highly competitive state of affairs they must keep up with this development. To be able to work with Internet and e-business, must the companies invest in different kinds of information-systems. An information-system is software that is used to control different types of processes for example selling, e-business or finance. These systems are constantly under development and getting more and more complex, for this reason demands on competence of the people who handle these systems are constantly getting higher, both inside the company and on the auditor who will verify these IT systems.</p>