Revisionsbranschen präglas idag av en hög personalomsättning som leder till stora kostnader för företagen. Studier har visat att många nyanställda väljer att lämna branschen efter tre år på grund av orimliga krav på övertid, obefintlig balans mellan arbete och fritid samt en låg ingångslön. Idag kännetecknas revisionsbranschen av en tydlig hierarki som kan liknas vid ett amerikanskt och därmed ett uppgiftsbaserat ledarskap. Uppgiftsbaserat ledarskap innebär mindre fokus på deltagande och engagemang, till skillnad från skandinaviskt- och relationsbaserat ledarskap, där beslut tas gemensamt med en horisontell organisationsstruktur. Den yngre generationen efterfrågar flexibilitet, balans mellan arbete och fritid samt god företagskultur. Idag präglas revisionsbranschen av ett amerikansk- och uppgiftsbaserat ledarskap, medan den yngre generationen efterfrågar ett mer skandinaviskt- och relationsbaserat ledarskap. Därmed utgör studiens syfte att undersöka om företag inom revisionsbranschen anpassar sitt ledarskap till kommande generationer samt att ta reda på hur ledarskapet förändrats de senaste 10 åren. En kvalitativ studie har genomförts hos tre av fyra företag inom Big Four, där intervjuerna har haft ett medarbetarperspektiv såväl som ett ledarperspektiv för att få en djupare förståelse. Studiens resultat visar att revisionsbranschen utvecklats mot ett mer skandinaviskt- och relationsbaserat ledarskap där intervjupersonerna anger att det förr var mycket större prestationsfokus som kan likställas med ett amerikanskt- och uppgiftsbaserat ledarskap. Studien visar att dagens ledarskap har ett större fokus på relationer och delaktighet vilket tyder på att samtliga byråer har utvecklats mot ett mer relationsbaserat ledarskap. Medverkande företag använder strategier för att anpassa ledarskapet till den yngre generationen som exempelvis flexibla arbetstider, skapa förutsättningar för att balansera arbete och fritid, eliminera enklare arbetsuppgifter samt erbjuda sociala aktiviteter. / The auditing industry is characterized by high staff turnover, which leads to massivecostsfor the companies. Previous studies show that many choose to leave the industry after threeyears because of the high pressure of overtime, the lack of balance between work and leisure and low entrance salary. The auditing industry has a clear hierarchy that can be equatedwith an American and task-oriented leadership. Task-oriented leadership includeless participation and commitment than the Scandinavian relationship-based leadership,where decisions are taken in common and is characterized by a horizontal organizational structure. Theyounger generations now demandflexibility, balance between work and leisure and an open working climate. The auditing industry is characterized by an American task-oriented style while the youngergenerationsis demanding a leadership more similar to the Scandinavian relationship-oriented leadership. The purpose of this study wasto investigate whether companies in the auditing industry adapt their leadership to the future generationsand to examinehow the leadership has changed over the past 10 years. A qualitative study has been conducted in three out of four companies within the Big Four. Interviews have been conductedwithan employee perspective as well as a leadership perspective in order to gainadeeper understanding. The result of the study shows that the auditing industry hasdeveloped towards a more relationship-based leadership style and all interviewees stated that the industry previously was more focused on results which can be equated with a task-based and an American leadership style. Today’s leadership focuses on participation and joint decision-making. Leadership in all studied agencieshas evolvedtowards a mote relationship-based leadership from a task-based leadership. Strategies for adapting leadership towards the youngergenerationsinvolve for example,offering flexible working hours, creating conditions for balancing work and spare time, eliminating simple working tasks to be able to offer more complicated working tasks and social activities.

This mini thesis is aimed at establishing the relationship between developmental leadership and affective commitment as it presents itself across four levels of leadership within FNB Branch Banking. The four leadership levels targeted for research are Area Managers, Branch Managers, Administration Managers and Co-ordinators. The researcher used an Ex post facto research design in a natural field setting, formulating the research hypothesis that there is a statistically significant positive correlation between developmental leadership behaviours and affective commitment as reported by those whom directly reported to the four levels of leadership. Using 919 responses, the results of the statistical analysis showed all four leadership levels having a strong positive correlation between developmental leadership behaviours and the affective commitment of direct reports at a 99% confidence level. Finally the research also found that age has a statistically significant relationship with affective commitment and this should be examined in further research. / Human Resource Development / M. Tech. (Human Resources Development)

This mini thesis is aimed at establishing the relationship between developmental leadership and affective commitment as it presents itself across four levels of leadership within FNB Branch Banking. The four leadership levels targeted for research are Area Managers, Branch Managers, Administration Managers and Co-ordinators. The researcher used an Ex post facto research design in a natural field setting, formulating the research hypothesis that there is a statistically significant positive correlation between developmental leadership behaviours and affective commitment as reported by those whom directly reported to the four levels of leadership. Using 919 responses, the results of the statistical analysis showed all four leadership levels having a strong positive correlation between developmental leadership behaviours and the affective commitment of direct reports at a 99% confidence level. Finally the research also found that age has a statistically significant relationship with affective commitment and this should be examined in further research. / Human Resource Development / M. Tech. (Human Resources Development)