The question of the development and content of personal career goals has received little attention and relatively little is known about the factors influencing career goals and when and how career goal setting occurs. Drawing from Ashforth’s (2001) model of role transitions, I propose that professional identification is an important precursor to the development of career goals. The primary research objectives of this dissertation are to explore how identity motives drawn from experiences in graduate school relate to professional identification and how professional identification relates to both short- and long-term career goals for graduate students. I investigated my conceptual model and research hypotheses using a mixed-methods design. The stage 1 qualitative analysis was used to (1) identify measures corresponding to Ashforth’s (2001) four psychological motives (i.e., identity, control, meaning, and belonging) as antecedents of identification and (2) representative measures of career goals for graduate students. Forty-eight graduate students responded to open-ended questions about graduate school experiences, challenges, and career goals. Content analysis revealed measureable constructs for graduate students that align with Ashforth’s control and belonging motives; graduate students elicited support from advisors (i.e., career and psychosocial mentoring), peers (i.e., peer support), and colleagues (i.e., networking) to provide a framework for identification with their new professional roles. In terms of outcome goal variables, graduate students’ goals reflected two major content themes: extrinsic needs and status attainment. The responses from the Stage 1 qualitative survey along with social identity theory (Tajfel & Turner, 1979) and the goal setting literature served as the basis for the development of the Stage 2 quantitative survey assessing both short-term and long-term career goals. Based on a sample of 312 (short-term career goal model) and 243 (long-term career goal model) graduate students from 28 different universities in fields across both hard and social sciences, results show that one individual characteristic (need for identification) and actions of faculty advisors (psychosocial mentoring) are positively related to professional identification. Professional identification was related to goals in two main ways. First, higher professional identification positively related to short-term career goals which were high quality – that is, the goals were specific, difficult, and graduate students were committed to achieving them. Second, professional identification was positively related to both short-and long-term extrinsic goals, suggesting that graduate students who have internalized the goals and objectives of the profession see that a way to solidify their professional standing is to pursue a position that presents opportunities for high wages and external rewards. Overall, the research findings have implications for theory related to identification motives and identification in role transition processes. The study also contributes to the literature on careers and goal setting, especially as it relates to professional workers. From a practical perspective, faculty advisors should emphasize positive psychosocial mentoring experiences such as counseling and friendship to create a sense of professional identity for students, and professional associations and faculty should consider that identification with a profession is primarily related to career goals associated with high financial success.

Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. The auditor's independence and objectivity in ensuring high-quality audits are of utmost importance, and auditor image is a factor that is rarely considered. The image of auditors must be better understood to comprehend their behaviors better and what influences their performance and audit quality.  Purpose: The purpose of this thesis is to test if there is a relationship between auditor image, professional identification and client identification, and audit quality. Additionally, the relationship between auditor image, professional identification, and client identification will be examined.  Method: The thesis draws upon a positivistic research approach with a deductive approach using a quantitative study where a survey was sent out to authorized auditors in Sweden. A multiple regression analysis, Spearman correlation matrix, and principal component analysis have been used to analyze the data collected.  Findings: The results show a significant positive relationship between perceived professional auditor image and audit quality with a focus on economic incentives. Further, the results show a significant positive relationship between client identification and a perceived trustworthy image. The results also show that older and more experienced auditors have a significant negative relationship with audit quality with a focus on economic incentives. In comparison, younger and less experienced auditors have a significant negative relationship with a perceived trustworthy auditor image. Another result was that auditors employed at a Big Four firm have a significant positive relationship with a perceived trustworthy auditor image.

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SAMMANFATTNING Titel: Revisorns identifikation med klienten respektive professionen – Hur påverkas valet av förhandlingsstrategi? Nivå: C-uppsats i ämnet företagsekonomi Författare: Jannicke Berghold och Vanessa Do Pilar Lemos Handledare: Jan Svanberg Datum: 2016 - Januari Syfte: Revisorers val av förhandlingsstrategi vid meningsskiljaktigheter med klienten angående rapporteringsmål, har visat sig få betydande konsekvenser på de slutliga reviderade rapporterna. Då intressenter till de reviderade företagen till stor del baserar sina investeringsbeslut på dessa rapporter är det av stor vikt att revisorn inte påverkas av den enskilda klienten vid förhandling. Social Identity Theory menar att individer identifierar sig med flertalet sociala grupper, vilka ibland besitter avsevärt skilda intressen och värderingar. Forskare menar att individen är mer eller mindre benägen att följa dessa beroende på hur stark denna identifikation är. Vidare föreslår ny forskning på området att individens beslutsfattande framförallt är beroende av vilken av dessa identiteter som är framträdande i individens sinne vid beslutsögonblicket. Vi ämnar med denna studie undersöka hur revisorns identifikation med klienten påverkar hur denne beter sig vid en förhandling med klienten, samt huruvida denna effekt förändras när professionsidentiteten är framträdande. Metod: Denna studie har genomförts genom att primärdata samlats in via en experimentell enkätundersökning. Urvalspopulationen bestod av 3600 auktoriserade och godkända revisorer i Sverige. Svarsdata har samlats in med hjälp av enkätprogrammet SUNET-survey, för att sedan sammanställas och analyseras i statistikprogrammet SPSS statistics. Resultat & slutsats: Studien visade att en stark klientidentifikation bidrog till att revisorn ansåg sig mer sannolik att använda sig av en förhandlingsstrategi som var inställsam mot klienten, gentemot när klientidentifikationen var svag. Vidare såg vi att när professionsidentiteten gjordes framträdande, så var respondenterna mindre benägen att använda sådana strategier. Vårt utfall visar att styrkan av klientidentifikation påverkar revisorns val av förhandlingsstrategi, dessutom verkar effekten av en framträdande professionsidentitet också influera revisorns val. 3 Förslag till fortsatt forskning: Då det stora bortfallet i vår studie kan ha bidragit till ett missvisande resultat, så föreslår vi att framtida forskare utför en studie i likhet med denna under mer kontrollerade former. Detta för att försäkra sig om en högre svarsfrekvens och för att öka möjligheten att i större utsträckning kunna dra generaliserbara slutsatser. Ett förslag, då tidsaspekten inte utgör ett problem, vore att komplettera enkäten med ett alternativ som gör det möjligt för forskaren att mer djupgående få inblick i respondenternas svar. Uppsatsens bidrag: Vår förhoppning är att vår studie kommer att lämna ett värdefullt bidrag till förhandlingslitteraturen. Detta då vi antar en ny infallsvinkel på revisorns förhandling med klienten genom att studera huruvida valet av förhandlingsstrategi skiljer sig åt beroende på vilken av revisorns multipla sociala identiteter som är mest framträdande i beslutsögonblicket. / ABSTRACT  Title: The auditor's identification with the client and the profession - How does it effect the  choice of negotiating strategy?  Level: Final assignment for Bachelor Degree in Business Administration Author: Jannicke Berghold and Vanessa Do Pilar Lemos Supervisor: Jan Svanberg Date: 2016 – January Aim: The auditor´s choice of negotiating strategy in cases of disagreement with the client regarding the reporting objectives, has proven to have a significant impact on the final statements to be presented to the public. As stakeholders of these companies largely base their investment decisions on these reports, it is very important that the individual client doesn’t influence the auditor at negotiation. Social Identity Theory predicts that individuals identify with multiple amounts of social groups, which sometimes possess significantly different interests and values. Scientists believe that the individual is more or less prone to follow these groups depending on how strong this identification is. Furthermore, new research in the field suggest that individual decision-making above all depends on which of these identities that are salient in the individual's mind at the moment of decision. With this study we intend to examine how the auditor's identification with the client influences how she choses negotiating strategy, and whether the effect changes when professional identity is made salient. Method: This study was conducted by a collection of primary data through an experimental survey. Sample population comprised 3,600 authorized and certified auditors in Sweden. Response data has been collected using questionnaires program SUNET survey, then compiled and analyzed in SPSS Statistics. Result & Conclusions: The study showed that a strong clientidentification contributed to that the auditor was likely with the use of a negotiation strategy that is slimy to the client, when the identification towards the client was weak. Furthermore, we saw that when professional identity was made salient, so respondents were less inclined to use such strategies. Our results show that the strength of client identification affect the auditor's choice of negotiating strategy, additionally appears the effect of a prominent professional identity also influence the auditor's election 5 Suggestions for future research: Since the great shortfall in our study may have contributed to a misleading result, we suggest that future researchers conducting a study like this, would do so under more controlled conditions. This to ensure a higher response rate and to increase the possibility of generalized conclusions. One proposal, when the time aspect does not present a problem, would be to complete the questionnaire with an option that allows the researcher to get more in-depth insight into the respondents' answers. Contribution of the thesis: We hope that our study will make a valuable contribution to the negotiation literature. This by our adaptation of the new approach to the auditor's negotiation with the client by studying whether the choice of negotiating strategy differs depending on which of the auditor's multiple social identities that are most prominent in the moment of decision

Made available in DSpace on 2016-06-02T19:39:00Z (GMT). No. of bitstreams: 1 2509.pdf: 937556 bytes, checksum: 0b4a697c405aa05d209f38b356808f3e (MD5) Previous issue date: 2009-05-19 / Universidade Federal de Sao Carlos / The main objective of this research was to identify and interpret the knowledge about teaching constructed by Biological Science students, in a public institution of higher education during their first experiences on the apprenticeship and the role of this knowledge on a identification with the teaching profession. To conduct this research, a qualitative and naturalistic one, it was selected six students and used as instruments to get data their field journals, narratives of their Life History and testimonials of each. For analysis of the results we organized a network of references, using the concept of Teacher Knowledges proposed by Tardif (2007), the explanation of dilemmas in the early career, in works of Sadalla (2005) and Zabalza (1994) and the dimension of subjectivity in process of teaching learning using some references of Psychoanalysis, as Barolli & Villani (2006) and Lacan. From the manifest content analysis of the student at different times of the stage, we trace a route in its trajectory, which would view the choice and identification with the teaching profession. We Show that the choice is influenced by family and school contexts, and teachers are one of the major influencers of this choice. The academic knowledges were considered important and essential, but the apprenticeship was considered the greater knowledge mobilization moment, that could, or couldn t, take them to an identification with the teaching profession. The clash with reality was the main reason why the apprenticeship was considered an outstanding moment for them and also the reason of the first crisis with the professional choice. We conclude that the students do not build a more permanent identification with the teaching profession at this moment. However, they set some marks in their performances, which will continue throughout your professional life. / O principal objetivo desta pesquisa foi identificar e interpretar os saberes sobre a docência construídos pelos licenciandos, do curso Ciências Biológicas, de uma instituição pública de ensino superior, durante suas primeiras experiências realizadas no estágio e o papel destes saberes na identificação com a profissão docente. Para a realização desta investigação, de natureza qualitativa, e naturalística, selecionamos seis licenciandos e utilizamos como fonte de dados os diários de campo, as narrativas de Histórias de Vida e depoimentos de cada um deles. Para análise dos resultados organizamos uma rede de referências, utilizando o conceito de saberes docentes proposto por Tardif (2007), a explicitação de dilemas no início da carreira, presente nos trabalhos de Sadalla (2005) e Zabalza (1994) e a dimensão da subjetividade no processo de aprendizagem da docência usando alguns referenciais da Psicanálise, como Villani & Barolli (2006) e Lacan. A partir da análise do conteúdo manifesto pelo estagiário em diferentes momentos do estágio, pudemos delinear um percurso, em sua trajetória, que permitisse visualizar a sua escolha e identificação com a docência. Evidenciamos que a escolha pela profissão sofre influência dos contextos familiar e escolar, sendo os professores, um dos principais influenciadores desta escolha. Os saberes acadêmicos foram considerados como importantes e indispensáveis, mas o momento da realização do estágio foi considerado como de maior mobilização de saberes e que proporcionaram, ou não, a eles uma identificação com a profissão docente. O choque com a realidade foi o principal motivo para que o estágio fosse considerado um momento marcante para eles e também a razão da primeira crise com a escolha profissional. Concluímos que os licenciandos não constroem uma identificação mais permanente com a carreira docente neste momento. No entanto, eles estabelecem algumas marcas em sua atuação, que vão perdurar por toda a sua vida profissional.

Syfte: Debatten kring revisorers oberoende har pågått länge. Idag är frågan om revisorers oberoende en av de viktigaste frågorna inom redovisning vilket delvis beror på de företagsskandaler som inträffat under senare år. Tidigare studier visar att sociala identifikationer kan utvecklas vid nära relationer vilket både kan ha en positiv och en negativ påverkan på revisorers oberoende. För att utvidga tidigare studier har vi lagt till personlig identifikation för att studera detta på individnivå. Vi har även valt att lägga till en faktor, det karismatiska ledarskapet, för att undersöka om detta påverkar samtliga identifikationer. Studien syftar till att undersöka om klientidentifikation, personlig och professionell identifikation påverkas av ett karismatiskt ledarskap och om dessa identifikationer i sin tur har en påverkan på revisorers oberoende. Metod: Vi har i studien använt oss av enkäter som metod för att samla in primärdata. Data samlades in från auktoriserade och godkända revisorer runtom i Sverige. Insamlad data har sedan bearbetats och analyserats med hjälp av statistikprogrammet SPSS statistics. Resultaten från de statistiska analyserna har sedan redovisats i olika tabeller. Resultat och slutsats: Studiens resultat visade att ett karismatiskt ledarskap har en påverkan på samtliga identifikationer, dock var denna påverkan relativt svag, vilket innebär att det är många andra faktorer som ökar identifikationerna. Vidare visade resultatet att personlig identifikation kan innebära ett större hot mot revisorers oberoende än klientidentifikation. Förslag till fortsatt forskning: För att få mer djup i studien och för att få fram respondenternas egna tankar och åsikter skulle en kvalitativt inriktad studie, med intervjuer som datainsamlingsmetod kunna genomföras. Ytterligare förslag till forskning skulle kunna vara att undersöka andra faktorer som kan tänkas påverka olika identifikationer. Uppsatsens bidrag: Uppsatsen bidrar till fortsatt forskning inom revisorers icke-finansiella beroende, genom att vi undersöker problemet ur ett socialt identitetsperspektiv. Vidare bidrar studien med kunskap om faktorer som påverkar sociala identiteter. / Aim: The debate about the auditor independence has been going on for a long time. Today is the issue of auditor independence one of the most important in accounting which depends on several corporate scandals that have occurred in recent years. Previous studies shows that close relationships explicate social identifications which can have a positive and a negative impact on auditor independence. We have added personal identification in our study at the individual level to expand previous studies. We have also added the charismatic leadership as a factor to investigate whether this affect identifications. The study aims to investigate whether the client identification, personal and professional identification is affected by a charismatic leadership and whether these identifications has an impact on auditor independence. Method: In our study we have used surveys as a method to collect primary data. Data were collected from Swedish authorized and approved auditors. The collected data where then processed and analyzed by the statistical program SPSS statistics. The results of the statistical analyzes are then presented in different tables. Result and conclusions: The results of the study showed that charismatic leadership has an impact on all identifications, however, this effect is relatively weak, which means that there are many other factors that increase these identifications. Furthermore, the result also showed that personal identification can be a greater threat to auditor independence than client identification. Suggestions for future research: To obtain the respondents' own thoughts and opinions, a qualitative focused study with interviews as a data collection method could be implemented. Further implications could be to examine other factors that may affect different identifications. Contribution of the thesis: The study contributes for further research about the auditors' non-financial dependence, in which we examine the problem from a social identity perspective. Furthermore, the study can provide knowledge of the factors that affecting social identities.

This work is part of the umbrella project collaborative educational activities in school settings - ACECE (TICKS 2012), which constitutes a proposal for collaborative continuing education in such, as a theoretical and methodological perspective, allows, in the context of the investigated group (a public school in Santa Maria, RS), build a space for reflection, critique and negotiation, about the developed discursive practices, as well as the relation to the objectives previously defined by the social actors involved (in-service teachers in that school context and researchers from UFSM) (MAGALHÃES & GENTLEMAN, 2008, p. 114; MAGALHÃES, 2002, p 48). As part of this research, the present study investigates the reflection process developed during the theoretical and practical discussions (reflective sessions) developed over the continuing education program ACECE, in 2012, seeking to understand assumed teachers roles by the teachers and how these roles are configured lexicon grammatically. The corpus is consisted of transcripts of three (3) reflective sessions developed throughout 2012 in order to discuss the concept of literacy and to develop socially situated educational activities. For the analysis, we considered two textual characteristics: modality and evaluation (FAIRCLOUGH, 2003, p. 159), as these give an indication of the commitment of the participants with their texts. These categories were organized by Fairclough (2003), based on the contributions of Systemic Functional Grammar (HALLIDAY, 1994). The results in the analysis of the first section show an initial alignment of participants to two specific identity positions: engagement (60%) and non-engagement (40%) to the reflective process developed in the continuing education program. This initial alignment remains evident in the mid-reflective process, but with an engagement expansion of participants (71% of occurrence). We have identified, in the discourse of participants who took an engagement attitude to the reflective process throughout the continuing education program, two teachers roles. Specifically, these two roles are related to two images: as a centralizing teacher position in the learning process and a reflective teacher position. At the end of the reflective process, the analysis revealed an alignment of teachers to a single identity position: engagement to the reflective process developed in the continuing education program. Thus, in summary, through the Third reflection space (PASSIONI, 2012, p.180), the teachers promoted the development of reflective thinking spaces that resulted in (de/re) construction of their professional identity to assume discursively the role of reflective teachers. Finally, we hope that the actions developed at school can support other studies that focus on school context research and practices that may foster new initiatives of teachers continuing education (SILVA, 2014, p. 130). / Este trabalho integra o projeto guarda-chuva Atividades colaborativo-educacionais em contextos escolares A.C.E.C.E. (TICKS, 2012), o qual se constitui em uma proposta de formação continuada colaborativa na medida em que, como perspectiva teórico-metodológica, permite, no contexto do grupo investigado (uma escola pública de Santa Maria, RS), construir um espaço de reflexão, de crítica e de negociação sobre as práticas discursivas desenvolvidas, bem como sua relação com os objetivos previamente definidos pelos atores sociais em questão (professoras em serviço atuando no referido contexto escolar e pesquisadores da UFSM) (MAGALHÃES & FIDALGO, 2008, p. 114; MAGALHÃES, 2002, p. 48). Como parte desta investigação, a presente pesquisa analisa o processo reflexivo desencadeado durante as discussões teórico-práticas (sessões reflexivas) desenvolvidas ao longo do curso de formação continuada A.C.E.C.E, no ano de 2012, procurando desvelar os papéis docentes assumidos pelas professoras participantes e como estes se configuram léxico-gramaticalmente. O corpus foi constituído por transcrições de três (3) sessões reflexivas desenvolvidas ao longo de 2012, a fim de problematizar o conceito de letramento e desenvolver atividades pedagógicas socialmente situadas. Para a análise, levamos em consideração duas características textuais: a modalidade e a avaliação (FAIRCLOUGH, 2003, p. 159), uma vez que estas dão indicação do comprometimento das participantes com seus textos. Essas categorias foram organizadas por Fairclough (2003), com base nas contribuições oferecidas pela Gramática Sistêmico-Funcional (HALLIDAY, 1994). Os resultados da análise da primeira sessão revelam um alinhamento inicial das participantes a duas posições identitárias específicas: de engajamento (60%) e não engajamento (40%) ao processo reflexivo desenvolvido no programa de formação continuada. Esse alinhamento inicial continua evidente na metade do processo reflexivo, mas com expansão do engajamento das participantes (71% de ocorrência). Identificamos, no discurso das participantes que assumiram uma atitude de engajamento ao processo reflexivo constituído pelo programa de formação continuada, dois papéis docentes. Especificamente, esses dois papéis estão relacionados a duas imagens; de professora centralizadora do processo de aprendizagem e de professora reflexiva. Ao final da caminhada reflexiva, a análise revelou um alinhamento das professoras a uma única posição identitária: de engajamento ao processo reflexivo desenvolvido no curso de formação continuada. Assim e em síntese, por meio do Terceiro Espaço de reflexão (PASSIONI, 2012, p.180), as professoras promoveram espaços de desenvolvimento do pensamento reflexivo que resultou na (des/re)construção da identificação profissional das professoras participantes que, no discurso, mostram assumir o papel de professoras reflexivas. Por fim, esperamos que as ações desenvolvidas na escola possam subsidiar outros estudos que se concentrem na investigação do contexto escolar e que possam fomentar novas iniciativas de formação continuada de professores (SILVA, 2014, p. 130).

Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval. Revisorer som identifierar sig närmare sin profession är dock mindre benägna att kompromissa och ge efter för klientens önskemål. Då det saknas forskning gällande hur revisorers val av förhandlingsstrategi påverkas av revisorns identifikation med klienten eller professionen är syftet med studien att undersöka om identifikation med klienten respektive identifikation med professionen ger upphov till olika förhandlingsstrategier samt om erfarenhet av revision påverkar valet av strategi. Vidare är syftet att studera vilka av de givna förhandlingsstrategierna svenska revisorer använder när det råder meningsskiljaktigheter med klienterna. För att besvara studiens syfte skickades enkäter ut till totalt 3772 svenska kvalificerade revisorer varav 233 besvarade vår enkät. Enkäten innehöll frågor om professionen, klienten, förhandlingsstrategier samt bakgrundinformation om respondenten. Dessa utgjorde tillsammans basen för studiens analys och slutsats. Resultatet pekar på att revisorer generellt sett är neutrala till identifikation med klienten och professionen. Vidare kan vi se att den stridande strategin är den strategi som främst användsav revisorer och att den medgivande strategin används minst. Utifrån resultatet påvisas attrevisorer som identifierar sig med klienten är mer benägna att använda en medgivande och kompromissande strategi, samtidigt som identifikation med professionen innebär att revisorerna väljer att anta strategin utöka agendan för frågor. Utifrån resultatet kan vi dra slutsatsen att det finns en svag påverkan på valet av förhandlingsstrategi när revisorerna identifierar sig med antingen klienten eller professionen, samt att erfarenheten inte alls påverkar vilken förhandlingsstrategi revisorer använder sig av. Den låga svarsfrekvensen på 6,2 procent innebär dock att resultaten måste tolkas med försiktighet. / Independence Standards Board has identified the close relationship between auditors’ and their clients’ as one of five threats to auditor independence. However, knowledge about the client is necessary for the auditor in order to understand the client well enough and in order toperform an effective audit. Regardless of how the relationship between the client and the auditor looks, the parties will encounter situations when their reporting objectives are significantly different, which may force them to negotiate with each other. These negotiations are an ongoing process and have a great impact in auditing. The relationship between the auditor and the client is a concernduring negotiations because the auditor may identify with their client and therefore be more likely to compromise on clients' accounting choices. Auditors who identify themselves closer to their profession however, are less likely to compromise and adapt to their client's wishes since there is no research on how auditors' choice of negotiation strategy is affected by theauditor's identification with the client or the profession, the purpose of this study is to investigate whether identification with the client and identification with the profession gives rise to different negotiation strategies and if the experience of auditing influences the choice of strategy. The study also aims to examine which of the given negotiation strategies Swedish auditors use when there is disagreement with the clients. To answer the study's aim a total of 3772 questionnaires were sent out to qualified auditors inSweden and we received 233 responses. The questionnaires contained questions about theprofession, the client, negotiating strategies, and background information of the auditor. These questions formed the base of the study's analysis and conclusion. The results indicate that auditors are generally neutral to identification with the client and the profession. Further, we can see that the contending strategy was the strategy mostly used by auditors and that the conceding strategy was the strategy that was used the least. Based on the results it shows that the auditors who identify with the client is more likely to use a conceding and compromising approach, while identification with the profession meant that the auditors chose to adopt the strategy to expand the agenda of issues. Auditors experience proved not to be an explanation for the use of any of the specific strategies. Based on the results, we can conclude that there is a weak influence on the choice of negotiation strategy when the auditors identify with either the client or the profession, and that experience did not affect the negotiation strategy the auditors used. The low response rate of 6.2 percent means that the results must be interpreted with cautiousness.

Bakgrund: Människor tenderar att identifiera sig själva med olika sociala grupper, exempelvis utifrån professions- eller organisationstillhörighet. Individer inom samma sociala grupp formar ofta liknande normer och värderingar, vilket skapar en känsla av tillhörighet. I en professionell organisation tenderar medarbetare tillhörande en profession att identifiera sig med sin profession snarare än sin organisation, vilket i sin tur påverkar relationen mellan individ och organisation. Under de senaste åren har begreppet medarbetarskap blivit alltmer populärt på den svenska arbetsmarknaden. Begreppet innefattar hur medarbetare hanterar relationen till sin arbetsgivare och till det egna arbetet. Beroende på i vilken utsträckning medarbetarna identifierar sig med sin profession och sin organisation kan dessa relationer påverkas. Syfte: Syftet med denna studie är att beskriva hur professionernas identifikation påverkar medarbetarskap i professionella organisationer. Metod: Då syftet med studien är att ge en ingående beskrivning av valt problemområde baseras studien på en kvalitativ metod. För att kunna beskriva hur professioners identifikation påverkar medarbetarskap i professionella organisationer har två fallstudier genomförts, båda på professionella organisationer med verksamheter inom hälso- och sjukvård. Studien är baserad på kvalitativa intervjuer med respondenter tillhörande en profession. Resultat och slutsats: Studien visar att individer i en professionell organisation tillhörande en profession tenderar att identifiera sig med sin profession snarare än sin organisation. Då medarbetarskap bygger på relationen till både arbetsgivare och det egna arbetet påverkas det av professioners identifikation. Det har i föreliggande studie dessutom framkommit att förtroende sker i större utsträckning inom den egna professionen, även gemenskap och samarbete har visat sig ske i första hand inom professionens gränser. Studien har även visat att professioner upplever ett starkare engagemang för det egna arbetet än för organisationen, de tenderar dessutom att ta mer ansvar för det egna arbetet än för organisationen som helhet. / Background: People tend to identify themselves with different social groups based on, for instance, professional or organizational affiliation. Individuals who identify themselves with the same social group often create similar norms and values, which create a sense of belonging. In a professional organization professional co-workers tend to identify themselves with their profession rather than their organization, which in turn affects the relationship between the individual and the organization. In recent years the concept of co-workership has become increasingly popular in the Swedish labor market. The concept of co-workership includes how employees handle the relationship with their employer and to their own work. Depending on the extent to which employees identify themselves with their profession and their organization these relationships are affected. Purpose: The purpose of this study is to describe how professional identification influences the co-workership in professional organizations. Method: To give a descriptive picture of the chosen area the study is based on a qualitative approach. In order to describe how professional identification influences the co-workership in professional organizations two case studies has been conducted, both organizations are to be found in the health care field. The study is based on qualitative interviews with respondents belonging to a chosen profession. Results and conclusion: The present study has revealed that professional co-workers in a professional organization tend to identify themselves with their profession rather than their organization. Since co-workership is based on relationships both with employers and to the co-workers own work the professional identification therefor has an influence on the co-workership. The present study further revealed that trust occurs more widely within the own profession. It has also been found that fellowship and collaboration primarily occurs within the own profession. The study has shown that professionals tend to experience a stronger commitment to their work than to their organization, they also tend to take more responsibility for their own work than for the whole organization.

本研究是國內第一個以「警政負面新聞」為主題的研究，希望藉由第三人效果的認知假設，探討警政負面新聞的影響。除了探討警察人員對警政負面新聞是否存在所謂的第三人效果之外；並分別從人口變項、議題涉入感、社會距離、職業認同感等變項，探究對警政負面新聞的認知影響，同時也進一步就行為層面上的關係加以剖析。 本研究以服務於全國二十三縣市警察局之現職警察為目標，採用問卷調查法為主，回收並取得八百四十六份有效問卷。資料分析顯示，警政負面新聞對警察人員產生第一人和第三人的效果，受訪警察認為警政負面新聞對於自己的影響大於一般警察，即呈現了所謂的第一人效果；同時又普遍認為警政負面新聞對於一般民眾會產生更大的負面影響，呈現非常明顯的第三人效果。就社會距離而言，警政負面新聞對於一般警察和一般民眾的影響，會隨著與受訪者之間的距離增加而增加。這種社會距離的形成，肇因於不同團體之間的異質性和不確定感。 對於警政議題涉入感方面，研究證實受訪者對警政新聞議題涉入愈高者，普遍認為對自己、一般警察、一般民眾愈會造成負面影響。本研究同時發現警察的職業認同感維持在中度以上，結果顯示職業認同感可以正面預測「對自己的影響」、「對一般警察的影響」、「對一般民眾的影響」三者，即警察的職業認同感愈高，愈傾向認為警政負面新聞的負面影響愈大。受訪者認為警政負面新聞的影響愈大，愈傾向支持媒介限制行動。總的來說，警政負面新聞「對自己的影響」、「對一般警察的影響」、「對一般民眾的影響」等變項，均是預測支持警政機關採取媒介限制行為的顯著變項。 / This thesis is the first study in Taiwan focusing on “negative police news”, attempting to apply the third person effect theory to study the possible impact of negative news coverage of police. This research furthermore investigates several variables, including demographic variables, issue involvement, social distance, and professional identification, and their influence on the perception of negative police news. A relationship of exposure of negative news and support of media regulation is analyzed at the same time. A survey of 846 incumbent officers from twenty-three metropolitan police agencies in Taiwan was conducted. Results show that negative news coverage of police has both first and third person effects on police officers. Officers consider that effects of negative police news have stronger impact on themselves than on other officers. They generally consider that negative police news has more negative influence on the general public. From a viewpoint of social distance, an attitude formed through heterogeneity and uncertainty among different social groups, this study found that effects of exposure to negative police news upon perception of the effect on other officers were more limited than on the general public. From the aspect of issue involvement, the more the officers were involved in negative news issues, the more they consider negative police news has negative effects upon themselves, other officers and the general public. This study also concluded that the higher the professional identification a police officer held, the more she/he tended to consider that negative police news had a stronger impact. We also found that there was a tendency that police officers were more likely to support media regulation. Effects upon oneself, effects upon other police officers, and effects upon the general public of negative news coverage of police, were all variables significantly predicting the support of media regulation.