Bakgrund: Konsultbolags främsta utmaning är att förse sina kunder med efterfrågad kompetens. De verkar inom en kunskapsintensiv bransch, där affärsidén kretsar kring deras mänskliga resurser. För att kunna tillgodose efterfrågan deras kunder har idag och i framtiden, krävs en inblick i vad för kompetens som organisationen innehar, för att kunna arbeta på ett långsiktigt sätt med detta. Då arbetsmarknaden idag består till största del av kvalificerade arbeten, så har konkurrensen kring att rekrytera människor med rätt erfarenhet och utbildning ökat. Konsultbolagen som intervjuats för denna studie hyr alla ut spetskompetens, vilket innebär personer med kompetens inom specifika arbetsområden. För att organisationer ska vara lönsamma, krävs att de klarar av att förutse framtidens krav, och kan kompetensförsörja utefter dem, via rekrytering, utveckling och genom att behålla kompetensen inom organisationen.Syfte: Studiens syfte är att öka förståelsen för hur konsultbolag arbetar strategiskt med kompetensförsörjning. Då konsultbolag verkar inom en kunskapsintensiv bransch, där affärsidén är att hyra ut spetskompetens, ämnar studien att undersöka hur de säkerställer att organisationen innehar rätt kompetens för att tillfredsställa kundernas efterfrågan idag, och i framtiden.Metod: Studien har genomförts med kvalitativ metod, med semistrukturerade intervjuer som datainsamlingsmetod. Sju informanter från lika många konsultbolag har svarat på intervjufrågor gällande arbetet med HR och kompetensförsörjning. Valet av metod grundas i studiens syfte, för att få djupare förståelse för konsultbranschens arbete med kompetensförsörjning.Slutsats: Resultatet av studien visar på att konsultbolagen som deltagit, arbetar med att rekrytera, utveckla och behålla kompetens för att tillgodose kunder med efterfrågad kunskap, men även att det skiljer sig mycket var fokus ligger från konsultbolag till konsultbolag. Studiens resultat visar på att de olika konsultbolagen arbetade med de olika delarna av kompetensförsörjning, men slutsatsen är att de inte sammankopplade aktiviteterna för att arbeta strategiskt med dem. Resultatet visar även att5kompetenskartläggning är av yttersta vikt för att konsultbolag ska kunna arbeta långsiktigt och effektivt med kompetensförsörjning. / Background: Consulting firms biggest challenge is to provide their clients with their required competence. Since consulting firms are active in a very knowledge-intense market, where the mission of their business is formed around the most efficient use of their human resources. The main goal is to provide their clients with their required competence, and to be able to do that they need to have good insight regarding what sort of competencies that are actually requested, both in short and long term. The market has gone from a fair mix of unqualified and qualified positions, to mostly qualified work positions. This means that the overall competitiveness has risen to a new level, and that means that companies are facing the challenge of wanting to recruit the same individuals. Companies that are active in these knowledge-intense markets need individuals that have the right experience combined with the right education, and that is a challenge.Purpose: The aim of this study is to gain a deeper understanding of how consulting firms work strategically to provide their clients with required competence. Furthermore the study aims to examine how consulting firms make sure that they possess the required competence, today and in the future. Since there’s not a lot of previous research on the subject, this study hopes to open up for further research opportunities.Method: Semi-structured interviews were used to collect the data for the study. Seven informants from seven consulting firms were asked questions about their HR-activities and how they supply their company with competence. The choice of method is based on the purpose of the study, to gain a deeper understanding for consulting firms challenges in their work with supplying competence.Conclusion: The conclusion of this study shows that all of the companies that took part, are working with recruiting, developing and retaining their human resources. The results also show that all of the consulting firms that took part in this study, all have a different approach to the parts of the process of supplying competence. Strategic approach is what is lacking in planning efforts for recruitment, development and retaining personnel. The consulting firms that participated all lack in connecting the HR-activities to reaching their companies main goal, to work in a strategic manner. The results also point to the7importance of competency mapping to be able to work with developing the company through their human resources in an efficient way.

Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Junior_Cesar_Rodrigues_de_Castro.pdf: 859787 bytes, checksum: cf5024fc1b06c1d588040ee78e0d148e (MD5) Previous issue date: 2009-09-01 / This dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency. / O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.