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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
261

Marknadsavdelningens roll och inflytande inom en organisation vid förmedlandet av ett marknadsorienterat synsätt

Forssén, Therese, Hole, Helia January 2022 (has links)
Syfte: Syftet med studien är att undersöka marknadsavdelningens roll och inflytande inom en organisation vid förmedlandet av ett marknadsorienterat synsätt. Metod: Studien antog en kvalitativ forskningsmetod där empirin samlades in via en multipel fallstudie där semistrukturerade intervjuer genomfördes med personalrelaterade till ett marknadsorienterat arbetssätt. Vidare spelades intervjuerna in, för att sedan transkriberas samt analyseras utifrån en tematisk analys. Resultat och slutsats: Studiens resultat visar att företag kan operera med eller utan en marknadsavdelning, beroende på dess bransch. För att implementera ett marknadsorienterat synsätt krävs en ledning med insikt i ämnet, marknadsföringsrutiner som genomsyrar hela organisationen, en god kommunikation mellan marknadsfunktionen och övriga funktioner och avancerade datasystem som gynnar ett kundorienterat arbetssätt. Ett företags affärsprestation ökar ifall dess marknadsföringsförmåga är hög. Examensarbetets bidrag: Studiens teoretiska bidrag är en ökad förståelse för hur organisationer implementerar en marknadsorienterad organisation. Det praktiska bidraget för studien är ett ramverk för hur organisationer ska strukturera dess framtida marknadsfunktion. Förslag till fortsatt forskning: Förslag till fortsatt forskning är att undersöka marknadsförarens framtida roll relaterat till teknologi. Framtida forskning kan undersöka samband mellan organisationsstruktur och ett marknadsorienterat synsätt, samt huruvida ledare lyckats förmedla ett marknadsorienterat synsätt gentemot övriga anställda. / Aim: The aim of the study is to investigate the role and influence of the marketing department within an organization in communicating a market-oriented approach. Method: When conducting the study, a qualitative research method was adopted where the empirical data was collected through semi-structured interviews with staff that are related to a market-oriented approach. Furthermore, the interviews were recorded, then transcribed and analyzed based on a thematic analysis. Results and conclusions: The study shows that companies can operate with or without a marketing department, depending on its industry. Implementing a market-oriented approach requires management with insight into the subject, marketing routines that influence the entire organization, good communication between the marketing function and other functions, and advanced computer systems that favor a customer-oriented approach. A company's business performance increases if its marketing ability is high. Contribution of the thesis: The study's theoretical contribution is an increased understanding of the implementation of a market-oriented organization. The practical contribution is a framework for how organizations should structure their market function. Suggestion for future research: Suggestions for further research are to investigate the marketer's future role related to technology. Future research may examine the relationship between organizational structure and a market-oriented approach, as well as whether leaders have succeeded in communicating a market-oriented approach to other employees.
262

Den kommunikativa organisationen – kejsarens nya kläder?

Börås, Frida January 2021 (has links)
Syfte: Syftet med denna studie är att få en större förståelse för vilka tankar och känslor kommunikationsansvariga i åtta svenska kommuner har kring begreppet ”kommunikativ organisation”, om och i sådana fall hur begreppet ”kommunikativ organisation” och forskning kring begreppet påverkar hur man planerar för och arbetar med sin kommunikation samt vem som gynnas av begreppet ”kommunikativ organisation”. Fokus i denna studie ligger på att undersöka tankar kring den ”kommunikativa organisationen” (Heide et al, 2019) men också på om och i sådana fall på vilket sätt den kommunikativa organisationen skiljer sig från andra liknande organisationsetiketter, till exempel den lyssnande organisationen, den innovativa organisationen eller organisationen som baseras på tillitsbaserad styrning (Bringselius, 2017).  Frågeställningar:  Hur tänker kommunikationsansvariga kring begreppet ”kommunikativ organisation”? Påverkar forskningen kring begreppet ”kommunikativ organisation” hur man planerar för organisationens kommunikation? Skiljer sig begreppet ”kommunikativ organisation” från andra organisationsetiketter? Vilka professioner gynnas av just begreppet ”kommunikativ organisation”? Teorier: Studien ingår främst i det kommunikationsteorietiska forskningsfältet och fokuserar mer specifikt på begreppen ”kommunikativ organisation” (Heide et al, 2019). Studiens teoretiska ramverk utgörs av Heides sju steg för en kommunikativ organisation samt forskning kring organisationsbegrepp och professionsforskning med fokus på kommunikatörer. Dessa teorier stödjer denna studies resultat och analys genom att åskådliggöra på vilket sätt ett begrepp påverkar hur de intervjuade kommunikationsansvariga benämner, strukturerar, paketerar och arbetare med sina organisationers kommunikation. Metod: För denna studie har ett operationaliseringsschema utifrån studiens syfte och frågeställningar kopplat till det teoretiska ramverket för begreppet ”kommunikativ organisation”, organisationsteori och professionsforskning satts upp. Därefter har individuella kvalitativa semistrukturerade intervjuer med kommunikationsansvariga på åtta svenska kommuner genomförts. Efter genomförda intervjuer har insamlad data transkriberats och bearbetats genom kodning i analysprogrammet NVivo. Där har olika teman framträtt och utifrån detta har analys och diskussion samt slutsats arbetats fram. Slutsats: Ingen av de tillfrågade kommunikationsansvariga i de åtta kommunerna säger sig ha infört eller ha planer på att införa den ”kommunikativa organisationen” till punkt och pricka så som den beskrivs i forskningen (Heide et al, 2019). Det vill säga ingen av de intervjuade kommunerna hade någon form av styrande dokument eller plan för samtliga sju delar som slutrapporten ”Den kommunikativa organisationen” ställer upp för att man ska vara en kommunikativ organisation. Flera av de tillfrågade kommunerna säger sig dock arbeta med forskningsmaterialet som underlag för att vidareutveckla kommunens kommunikation och samtliga säger att det är viktigt och att man vill vara en kommunikativ organisation. / Purpose: The purpose of this study is to gain a greater understanding of what thoughts and feelings communication managers in eight Swedish municipalities have about the concept of "communicative organization", if and in such cases how the concept of "communicative organization" and research on the concept affect how one plans for and works with their communication and who benefits from the concept of "communicative organization". The focus of this study is on examining thoughts about the "communicative organization" (Heide et al, 2019) but also on whether and in such cases how the communicative organization differs from other similar "organizational labels"; for example, the listening organization, the innovative organization or the organization based on trust-based governance (Bringselius, 2017). Research question:  What do communication managers think about the concept of "communicative organization"? Does research on the concept of "communicative organization" affect how to plan for the organization's communication? Does the term "communicative organization" differ from other "organizational labels"? Which professions benefit from the very concept of "communicative organization"? Theories: The study is primarily part of the communication theory field of research and focuses more specifically on the concepts of "communicative organization" (Heide et al, 2019). The theoretical framework of the study consists of Heide's seven steps for a communicative organization as well as research on organizational definitions and profession research with a focus on communicators. These theories support this study's results and analysis by illustrating how a concept affects how the interviewed communication managers name, structure, package and work with their organizations' communications. Method: For this study, an operationalization schedule based on the purpose and questions of the study linked to the theoretical framework for the concept of "communicative organization", organizational theory and professional research has been set up. Since then, individual qualitative semi-structured interviews with communication managers at eight Swedish municipalities have been conducted. Since then, individual qualitative semi-structured interviews with communication managers at eight Swedish municipalities have been conducted. After conducting interviews, collected data has been transcribed and processed by coding in the analysis program NVivo. There, different themes have emerged and from this analysis and discussion and conclusion have been developed. Conclusion: None of the communications managers surveyed in the eight municipalities claim to have introduced or have plans to introduce “the communicative organization” to the letter as described in the research (Heide et al, 2019). That is, none of the municipalities interviewed had any kind of governing document or plan for all seven parts that the final report "The communicative organization" sets up for being a communicative organization. However, several of the municipalities surveyed say they are working with the research material as a basis for further developing the municipality's communication and all say that this is important and that they want to be a communicative organization.
263

Att göra CSR-policyn närvarande i den dagliga praktiken : En kvalitativ studie om hur företag kan skapa delaktighet

Eriksson, Tova, Jonsson, Frida January 2021 (has links)
“Agenda 2030” and UN’s 17 sustainable development goals have increased the interest of sustainability in society. Pressure from different stakeholders implicates that organizations must act responsible in these questions. A conception that has grown in the area of sustainability, and something that many organizations work with today is Corporate Social Responsibility, also referred to as CSR. Organizations can meet the wishes of the stakeholders by integrating sustainable commitments into policies. The risk is that these policies decouple from practice and are used as a marketing tool rather than something that permeates the actual business. The implementation of the CSR-policy is therefore important, but the actual work does not stop there, it should continue to be integrated into the organizations' daily practice. Therefore, it is important to involve the employees in the organization to make these documents significant. Previous research has implied that internal communication and corporate culture is important to engage and motivate the employees, and therefore it is interesting to study how organizations can work with these to make the CSR-policy present.  The research question for this study is: How do large organizations work to create participation among employees that contribute to the CSR policy being present in the daily practice? To answer the research question, a qualitative study was conducted within two large companies operating in two different industries. One sustainability manager and three employees were interviewed in each company. The interview questions were founded in the four research areas of the study, CSR, employee commitment, internal communication, and corporate culture, which previously has been highlighted as important areas. Based on the results, several conclusions could be drawn. Internal communication has been highlighted as an important aspect to create employee commitment to the organizations’ CSR-policy. The vertical “bottom-up" communication, which is inclusive and symmetrical, and where employees are encouraged to provide with opinions and viewpoints, turns out to be important to a successful employee commitment. The respondents advocate a policy that is conducted into a concretized message and is relevant to the recipient. Also, the study has proven the advantage of using many internal communication channels. Furthermore, the corporate culture is important, and organizations should work actively to ensure that the CSR policy and its commitments permeate the culture. This can be achieved by focusing on the recruitment process by attracting employees that share the same values, or by leading by example as a manager or as an employee.
264

The impacts of the membership in a climate alliance : Impacts on the sustainable communication and CSR efforts of the members, using the example of the Climate Council Jönköping

Vogt, Nadine, Kotynkowiecz, Katharina January 2021 (has links)
Climate alliances like the Climate Council Jönköping have a big impact on combating environmental issues on a local level. Research shows that communication plays a crucial role in such cross-sector partnerships to enhance the collaboration between its members. This thesis wants to explore the impact of climate alliances on their members’ sustainable communication and CSR initiatives, using the example of the Climate Council Jönköping. Based on different theories, namely Communication Constitutes Organization Theorizing, the Model of CSR Implementation, and the Value Belief Norm Theory of Environmentalism, the aim was to contribute knowledge to the research fields of sustainable communication, CSR, and collaboration. To explore the existing research gap, twelve semi-structured interviews with experts from different member organizations of the Climate Council were conducted. By applying qualitative content analysis, it became visible that the Climate Council’s impact on communication and CSR efforts differs among the members. On the one hand, it can be difficult to include the campaigns of the council into one’s own communication. On the other hand, the membership raises awareness about sustainability and environmental topics and enables collaboration and knowledge exchange through cross-sector partnerships. Based on the findings, it can be recommended to the Climate Council to provide more communication material for the members for easy integration. Additionally, more events can increase the visibility of the council and raise awareness for local cross-sector collaborations to tackle environmental problems, enable new networking options, and establish innovative partnerships.
265

La eficacia de las herramientas lúdicas en la gestión de la comunicación interna en el Perú

Arana Glave de Rojas, Isabel Margarita, Flores Tello, Dante Ruben, Koo Vargas, Miguel Ángel, Vidal Alvarado de Villa, Julissa 24 March 2020 (has links)
La presente investigación busca analizar los aportes de la utilización del recurso lúdico como una herramienta eficaz de comunicación interna en la gestión de la cultura organizacional. Por ello a través de entrevistas en profundidad realizadas a un panel de expertos conformado por profesionales en comunicación interna, educación, arte y recursos humanos; así como a través del análisis de la aplicación de herramientas lúdicas dentro de la gestión de cultura organizacional en una empresa privada del sector de explotación y comercialización de gas natural en Lima y Callao, se vislumbra que la implementación de actividades lúdicas favorece el aprendizaje de los mensajes dados por los jefes, incentiva la creatividad de los colaboradores y mejora el clima laboral. Nuestra documentación de casos de estudio en la ciudad de Lima analizó complementariamente las experiencias de éxito en empresas industriales de los sectores deportivo, bebidas no alcohólicas, cosmética, pesquería y manufactura que, luego de activar herramientas lúdicas en sus diferentes públicos, detectaron importantes cambios favorables en la implementación y gestión de su cultura organizacional. / This research seeks to analyze the contributions of the use of recreational resources as an effective internal communication tool in the management of organizational culture. For this reason, through in-depth interviews with a panel of experts made up of professionals in internal communication, education, art and human resources; As well as through the analysis of the application of recreational tools within the management of organizational culture in a private company in the natural gas exploitation and commercialization sector in Lima and Callao, it is seen that the implementation of recreational activities favors the learning of the messages given by bosses, encourages the creativity of employees and improves the work environment. Our documentation of case studies in the city of Lima analyzed the success experiences in industrial companies in the sports, non-alcoholic beverages, cosmetics, fishery and manufacturing sectors that, after activating playful tools in their different audiences, detected important favorable changes in the implementation and management of its organizational culture. / Trabajo de investigación
266

Konsten att hantera en föränderlig bransch: internkommunikationens roll vid omorganisering inom ett företag i mediebranschen

Lord, Ida, Magnusson, Anna January 2018 (has links)
Denna studie har haft för avsikt att undersöka internkommunikationens roll i förhållande till organisationskulturen vid omorganiseringar, på ett medieföretag som befinner sig i kontinuerliga förändringsprocesser. Genom kvalitativa intervjuer med personer inom olika yrkesbefattningar har vi fått insikt i personernas arbetsrelaterade livsvärld och därmed erhållit förståelse för internkommunikationens kännetecknande drag samt organisationskulturen inom företaget. Studiens resultat visade att de anställda var nöjda med kommunikationen vid tillkännagivandet av omorganiseringar. Uppföljningen visade sig enligt medarbetarna vara bristande eftersom internkommunikationen användes relativt linjärt. Det blev också synligt att de ständiga omorganiseringarna påverkar företagets kultur och att strukturen bidrar till utmaningar gällande ömsesidig dialog mellan de olika yrkesbefattningarna. / This study was intended to investigate which role internal communication has in relation to the organizational culture during organizational change in a media company characterized by continuous change. Qualitative interviews with respondents at different working positions enabled insight in the interviewees’ experiences which created an understanding for the internal communication and the culture within the organization. The results showed that the employees were satisfied with the communication during the announcement of the organizational change. In contrast to this, the follow-up procedure was found to be inadequate since the internal communication was used relatively linear. Furthermore, the study indicated that the persisting changes affect the organizational culture. In addition to this, the structure of the company can prevent dialogue between different working positions.
267

Intern kommunikation inom Svenska Handelsbanken AB, utifrån ett kontorschefsperspektiv : Vikten av organisatorisk strategi och kultur för den interna kommunikationsprocessen / Internal Communication Within Svenska Handelsbanken AB, From an Office Manager Perspective : The Importance of Corporate Strategy and Culture for the Internal Communication Process

Holmberg, Simon January 2020 (has links)
Bakgrund och Problem: Banker spelar en viktigt roll i det finansiella systemet. Tidigare finansiella kriser och skandaler har ofta relaterats till bristfällig hantering av strategi och intern kontroll inom banker. Vikten av en väl fungerande intern kontroll inkluderande intern kommunikation inom banker har därmed blivit allt större. Det är genom den interna kommunikationsprocessen som organisationers strategiska mål och värderingar tydliggörs för anställda, vilket utgör grunden för dess företagskultur. Att uppnå en effektiv intern kommunikation som både engagerar och inkluderar anställda blir idag allt viktigare i och med den höga förändringstakt och osäkerhet som präglar samhället. Syfte: Syftet med denna uppsats är att genom ett kontorschefsperspektiv undersöka hur Svenska Handelsbanken AB:s interna kommunikationsprocess beskrivs, samt hur den relaterar till bankens företagskultur och dess övergripande strategi. Metod: För att besvara studiens frågeställning har författaren utfört semi-strukturerade intervjuer med sex (6) kontorschefer inom Svenska Handelsbanken AB. En kompletterande dokumentstudie av utvalda dokument utgivna av banken har därtill undersökts för att öka studiens trovärdighet. Empirin har analyserats utifrån teori inom ämnen såsom strategi, företagskultur och organisatorisk kommunikation. Slutsats: Studien visar att intern kommunikation är ett komplext område att hantera inom Svenska Handelsbanken AB. Organisationens decentraliserade struktur tillför ett stort egenansvar för respektive kontor att utveckla dess interna kommunikation. Studien visar att de intervjuade kontorscheferna har god förståelse och kunskap angående bankens strategi, mål och värderingar. Detta uppnås genom en flexibel två- samt tre-vägs kommunikation inom banken. Resultaten indikerar även att daglig praxis inom kontoren i vissa fall går före mer formella policys. / Background and Problem: Banks play an important role in the financial system. Previous financial crises and scandals have often been related to inadequate management of strategy and internal control within banks. The importance of an effective internal control and thus internal communication within banks has therefore become ever greater. It is through the internal communication process that organizations’ strategic goals and values are made clear to employees, which forms the basis of their corporate culture. Achieving effective internal communication that both engages and includes employees is becoming increasingly important, considering the high rate of change and uncertainty that characterize the society. Aim: The purpose with this study is through a perspective of office managers to investigate how Svenska Handelsbanken AB’s internal communication process is described, as well as how it is related to the banks corporate culture and its strategic goals and values. Method/Empirics: To answer the aim of the study the author has performed semi-structured interviews with six (6) office managers working for Svenska Handelsbanken AB. Additionally a document study of selected documents was done to reinforce the credibility of the study. The empirical data has been analyzed through theoretical subjects such as strategy, corporate culture, and organizational communication. Conclusion: The study shows that internal communication is a complex area to handle within Svenska Handelsbanken AB. The decentralized structure of the organization adds responsibility for each office to develop its internal communication. The study shows that the interviewed office managers have a good understanding and knowledge of the bank’s strategy, goals, and values. This is achieved through a flexible two- and three-way communication process. The results also indicate that, in some cases, daily practice within the offices precedes more formal policies.
268

Meningsskapande i digital kommunikation kan påverka ditt engagemang : Meningsskapandets roll för engagemang genom digital internkommunikation / Sensemaking in digital communication can affect your employee engagement : The influence of sensemaking for employee enagement in digital communication

Furusten, Ernst, Krautmeijer, Axel January 2022 (has links)
Rapid expansion, globalization and companies always wanting bigger market shares are just a few of the reasons why digital internal communication is a must in organisations today. In parallel, digital development has increased rapidly during the last decades and organisations that keep up with technological innovations can gain competitive advantages. But how does digital technology affect organisational members? The COVID-19 pandemic has forced digital communication and remote work to many organisations. Making sense of digital communication and maintaining employee engagement are new challenges that organisations need to manage in the digital format. The purpose of this thesis is to explain how to make sense of digital internal communication and how this affects employee engagement. A case study of Organisation X digital communication consisting of four qualitative interviews and secondary data has been conducted to investigate this. A theoretical framework consisting of theories about sensemaking and employee engagement are combined to construct an analysis model that explains this relationship. The results show that digital communication through video-calls and informal communication channels are effective for sensemaking in the digital environment. The results also show that social interactions decrease in digital communication due to more planned communication, which affects employee engagement.
269

[pt] O PAPEL DA COMUNICAÇÃO INTERNA EM TEMPOS DE PANDEMIA: O CASO DE UMA EMPRESA DE EDUCAÇÃO / [en] THE ROLE OF INTERNAL COMMUNICATION IN PANDEMIC TIMES: THE CASE OF AN EDUCATION COMPANY

ALINE RANGEL DINIZ 11 May 2021 (has links)
[pt] A comunicação interna é uma ferramenta estratégica para compatibilizar os interesses dos funcionários aos da organização, mediante o incentivo ao diálogo, à troca de informações e vivências e à cooperação em qualquer nível. No cenário da pandemia de COVID-19 enfrentado pelo Brasil e pelo mundo, muitas empresas adotaram o regime de trabalho remoto, o que é um desafio tanto para as empresas quanto para os colaboradores. Isto posto, o objetivo principal do presente estudo é compreender o papel da comunicação interna em uma empresa do setor de educação no atual cenário de pandemia e seus possíveis impactos no clima organizacional. Para tal, foi realizado o estudo de caso da empresa X, a partir de dados documentais da organização e de levantamentos da percepção dos colaboradores sobre a comunicação interna da mesma. A análise dos resultados evidencia que é necessário manter uma comunicação interna honesta e próxima com os colaboradores, fornecendo informações e o suporte necessário ao cumprimento das tarefas no modelo de home office, mantendo-se o comprometimento com a instituição, os valores da marca e os colaboradores, ainda mais em tempos incertos como os do período de pandemia. Essa pesquisa teve como implicação gerencial gerar insights para a empresa objeto do estudo. / [en] Internal communication is a strategic tool to reconcile the interests of employees with those of the organization, by encouraging dialogue, the exchange of information and experiences and cooperation at any level. In the scenario of the COVID-19 pandemic faced by Brazil and the world, many companies have adopted the remote work regime, which is a challenge for both companies and employees. That said, the main objective of this study is to understand the role of internal communication in a company in the education sector in the current pandemic scenario and its possible impacts on the organizational climate. To this end, a case study of company X was carried out, based on documentary data from the organization and surveys about the employees perception of its internal communication. The analysis of the results shows that it is necessary to maintain an honest, crystal clear and close internal communication with employees, providing information and the necessary support to fulfill the tasks in the home office model, maintaining the commitment to the institution, the brand values and the employees, even more in uncertain times like those of the pandemic period. This research had the managerial implication of generating insights for the company studied in this essay.
270

Revisorers kommunikation : En studie om den hierarkiska organisationsstrukturens påverkan på den interna kommunikationen och revisionskomfort / Auditors’ communication : A study about the impact of the hierarchical organizational structure on internal communication and audit comfort

Arlestrand, Julia, Biela, Zuzanna January 2022 (has links)
Tidigare forskning har visat på att kommunikation är betydelsefullt för alla organisationer, däribland även för den hierarkiska revisionsverksamheten. Kommunikation beskrivs vanligen som en nyckelfunktion för att utföra en god revision och skapa komfort mellan medarbetare och i sin tur till samhället. Forskning visar däremot på att den hierarkiska strukturen motarbetar god kommunikation, vilket resulterar i ett problematiskt dilemma. Samtidigt finns det annan forskning som menar att strukturen främjar god kommunikation vilket tyder på att den befintliga forskningen är motstridig. Ett fåtal studier har studerat den interna kommunikationen i revisionsverksamheten, men dessa har främst haft ett ledarskapsperspektiv eller syftat till att förklara underordnades svårigheter att tala ut. Denna studie syftar till att täcka dessa brister genom att beskriva vilken påverkan den hierarkiska organisationsstrukturen har på den interna kommunikationen inom revisionsverksamheten och i sin tur på revisionskomforten. För att besvara studiens forskningsfrågor har tio semistrukturerade intervjuer genomförts med revisorer på olika hierarkiska nivåer i de fem största revisionsbolagen. Studiens resultat indikerar att den interna kommunikationen i revisionsverksamheten påverkas av den hierarkiska organisationsstrukturen i termer av dess medföljande auktoritet, destruktiva beteende och kunskapsgap. Den befintliga auktoriteten och tillkommande normer medför att den interna kommunikationen förväntas att följa den hierarkiska befälskedjan. Det befintliga kunskapsgapet, men även auktoriteten har resulterat i en respekt för seniora revisorer, vilket i sin tur medfört att underordnade blir återhållsamma med vad de väljer att kommunicera uppåt i organisationen. Det är främst den uppåtgående kommunikationen som påverkas av de ovannämnda faktorerna. Vidare har den horisontella kommunikationen påverkats i termer av att den ökat i mängd, främst bland underordnade då de vill minimera de sociala kostnaderna som tillkommer vid uppåtgående kommunikation. Slutligen indikerar studien på att intern kommunikation är av betydelse för komfortskapande. Det har dock framkommit att komfortskapande skiljer sig beroende på vilken hierarkisk nivå revisorerna är på. / Previous research has shown that communication is important for all organizations, including the hierarchical audit operations. Communication is often described as a key function for performing a good audit and for the creation of comfort between employees and in turn, comfort to the society. Research, on the other hand, shows that the hierarchical structure counteracts good communication, which results in a problematic dilemma. At the same time, there is other research that believes that the structure fosters good communication, which indicates that the existing research is contradictory. Few studies have studied internal communication in the auditing operation, but these have mainly had a leadership perspective or aimed at explaining subordinates’ difficulties in speaking out. This study thus aims to cover these shortcomings by describing the impact of the hierarchical organizational structure on the internal communication within the audit operations. Furthermore, the study aims to investigate the impact of internal communication on audit comfort. In order to answer the study’s research questions, semi-structured interviews were conducted with auditors at different hierarchical levels in the five largest auditing companies.  The results of the study indicate that the internal communication in the auditing operations is affected by the hierarchical organizational structure in terms of its accompanying authority, destructive behaviour and knowledge gap. The existing authority and additional norms entail that internal communication is expected to follow the hierarchical chain of command. The existing knowledge gap, but also the authority, has resulted in a respect for the senior auditors, which in turn has meant that subordinates become restrained with what they choose to communicate upwards in the organization. It is mainly the upward communication that is affected by the above-mentioned factors. Horizontal communication has also been affected in terms of the fact that it has increased in quantity, mainly among subordinates as they want to minimize social costs that fall upon upward communication. Finally, the study indicates that internal communication is important for comfort creation. However, it has emerged that comfort creation differs depending on the hierarchical level the auditors are at.

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