This article analyzes the regulatory framework of teleworking. In that sense, we approach different definitions to finally establish the definition and formalities required according to our legislation. We will reflect about the problems that telework pretends to solve, so we can establish then if we have the minimum standards that allows the use according to our labor rights or whether there is a poor regulation in relation to safety and health at work and labor inspections, for that reason we propose some alternatives solutions for above mentioned deficiencies. / El presente artículo analiza el marco normativo del teletrabajo. En ese sentido, abordamos diversas definiciones en esa materia hasta establecer la definición y formalidades exigidas en base a nuestra legislación. Reflexionaremos respecto a la problemática que el teletrabajo pretende solucionar y así establecer si contamos con normas mínimas que permitan una utilización conforme a nuestros derechos laborales o si estamos ante una regulación deficiente en lo relacionado a la seguridad y salud en el trabajo y la inspección laboral, motivo por el cual proponemos algunas alternativas de solución frente a las deficiencias comentadas.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2011-09-21T12:34:09Z No. of bitstreams: 1 SMAHA_H,_Trabalho_e_Familia_no_contexto_do_teletrabalho_-_EBAPE_2009.pdf: 583842 bytes, checksum: 93c08cd34875730dc91984239e6832c4 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2011-09-21T12:34:48Z (GMT) No. of bitstreams: 1 SMAHA_H,_Trabalho_e_Familia_no_contexto_do_teletrabalho_-_EBAPE_2009.pdf: 583842 bytes, checksum: 93c08cd34875730dc91984239e6832c4 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2011-09-21T12:35:29Z (GMT) No. of bitstreams: 1 SMAHA_H,_Trabalho_e_Familia_no_contexto_do_teletrabalho_-_EBAPE_2009.pdf: 583842 bytes, checksum: 93c08cd34875730dc91984239e6832c4 (MD5) / Made available in DSpace on 2011-09-21T12:35:48Z (GMT). No. of bitstreams: 1 SMAHA_H,_Trabalho_e_Familia_no_contexto_do_teletrabalho_-_EBAPE_2009.pdf: 583842 bytes, checksum: 93c08cd34875730dc91984239e6832c4 (MD5) Previous issue date: 2009 / Esta dissertação tem como objetivo contribuir para o conhecimento sobre o teletrabalho, especialmente, sobre a dinâmica da realização do trabalho na esfera familiar, a partir do home-office telework. Investigou-se de que maneira os teletrabalhadores e sua família dão sentido aos dilemas, oportunidades e exigências da realização do trabalho no ambiente familiar, à luz de suas práticas discursivas. Para tanto, entrevistas semi-estruturadas foram realizadas com 25 teletrabalhadores e seus co-residentes e analisadas sob a ótica da análise de conteúdo. A pesquisa revela que quando a casa dá lugar às atividades profissionais do indivíduo, as relações entre as demandas pessoais, familiares e profissionais se tornam mais próximas, diluídas e entrelaçadas. A aproximação das esferas de trabalho e não-trabalho conduz a uma ruptura nas dinâmicas espaciais, temporais e psicológicas desses domínios, proporcionando aos indivíduos oportunidades de desenvolvimento pessoal. No entanto, as mudanças pelas quais os mesmos terão de passar apresentam potencialidades contraditórias. Ao mesmo tempo em que o teletrabalho proporciona uma oportunidade de integração com a família e flexibilidade para o melhor aproveitamento do tempo de trabalho e não-trabalho, a dificuldade de equilibrar dois mundos construídos sobre discursos diversos, o mundo da casa e da rua, pode despontar uma crise, dependendo do preparo de cada família para essa situação de trabalho. A fim de auxiliar na interpretação dos resultados, os pontos de conteúdo mais expressivos, os quais ilustram o exposto acima, foram expostos em quatro temas relacionados ao telehomework: espaço, flexibilidade de tempo, gênero e equilíbrio trabalho-vida pessoal. / This research aims at fostering understanding of telework, especially its dynamic when working is carried out at home domains, through the practice of the home-based telework. It explores how teleworkers make sense out of the dilemmas, opportunities and demands of teleworking from home, through the analysis of their discursive practices. Therefore, semistructured interviews were conducted with a sample of 25 teleworkers and their respective coresidents and analyzed using the method of content analysis. The study reveals that when the home gives place to the professional activities of an individual, the relationship among the personal, family and professional demands become closer, blurred and interlaced. The merging of the working and non-working spheres conducts to a rupture of the spatial, temporal and psychological contours of these domains, bringing the individuals selfdevelopment opportunities. However, the transformations that these individuals will have to face represent contradictory potentialities. Whilst telework brings an opportunity of family integration and flexibility for the better use of working and non-working time, the difficulty of balancing two cultural systems constructed over distinct discourses, the private sphere and the public sphere, may lead to a crisis, depending on the preparation of each family to receive this mode of working from home. In order to contribute to the interpretation of the results, the most expressive topics, which illustrate the above exposed, were presented in four themes related to telehomework: space, time flexibility, gender and work-life balance.

Esta pesquisa de tese teve como objetivos a identificação de como e por que as empresas de call center e contact center utilizam a modalidade de teletrabalho executado por teletrabalhadores em suas residências; a identificação das forças propulsoras do uso do teletrabalho, nas empresas pesquisadas; a identificação das forças restritivas do uso do teletrabalho residencial junto a estas empresas; a verificação das contribuições (ganhos e benefícios) advindas do uso do teletrabalho para os atores (empresas e teletrabalhadores) envolvidos neste processo, e a identificação das perspectivas de continuidade ou não do uso do teletrabalho residencial, nos próximos anos, pelas empresas em questão, inclusive com as razões deste posicionamento de continuidade ou não continuidade. Foram consideradas inicialmente seis empresas. No entanto, apenas quatro delas foram pesquisadas. Utilizou-se o método de pesquisa quali-quanti - uma combinação do método de estudo de caso e o método survey. As conclusões da pesquisa revelaram que o teletrabalho residencial tem sido utilizado com muito equilíbrio. As empresas, cujos casos foram estudados, representavam 92% do universo de empresas de call center e contact center, prestadoras deste serviço, por meio de teletrabalhadores residenciais deste segmento, no Brasil. As atividades mais executadas eram as típicas de call center e contact center: cobranças, televendas, pesquisas de satisfação com clientes, entre outras. As razões do uso desta modalidade, apresentadas, foram a redução de custos; o aumento da produtividade; a melhoria da qualidade de atendimento aos clientes; a possibilidade de se proporcionar melhor qualidade de vida aos teletrabalhadores residenciais e portadores de deficiência, proporcionando-lhes oportunidades de empregos com inclusão social e digital. As forças propulsoras e restritivas foram identificadas como sendo as de natureza econômica, social, legal e comportamental. As contribuições (ganhos e benefícios) obtidas pelas empresas e pelos teletrabalhadores foram identificadas como sendo as econômicas, as de qualidade de vida, as sociais, as ambientais e institucionais. Apurou-se que três das empresas, entre as quatro pesquisadas, pretendiam continuar utilizando a modalidade de teletrabalho, nos próximos anos. Uma empresa havia desistido desta continuidade, até o final desta pesquisa, e duas delas, que fariam parte do estudo, desistiram antes da coleta de dados. / This research thesis aimed to: 1) identify how and why call center and contact center companies use the method of telework performed by teleworkers in their homes; 2) identify the driving forces of telework in the surveyed companies; 3) identify the restrictive forces of residential telework of these companies; 4)verify contributions (earnings and profits) for the actors as a result of the use of telework (enterprises and teleworkers) involved in this process, and, 5) identify the process and reasons for the continuity or discontinuity of residential telework by these companies in the coming years. Six companies were initially considered. However, only four of them were surveyed. It was used the qualitative / quantitative method that combines the case study method and survey. The research findings revealed the residential telework has been used very sparingly. The companies whose cases were studied represent 92% of the population of call center and contact center providing service of this nature, by means of teleworkers in the residential segment in Brazil. The activities performed are more typical of call center and contact center, i.e., collections, telesales, customer satisfaction surveys, among others. The reasons for the use of this modality were: 1) cost reduction, 2) increasing productivity , 3) improving the quality of client service; 4) providing better quality of life for residential teleworkers with disabilities by giving them employment opportunities with social and digital inclusion. The driving and restrictive forces were identified as being of economic, social, legal and behavioral nature. The contributions (earnings and benefits) achieved by businesses and teleworkers were identified as economic,quality of life, social, environmental and institutional. It was found that three companies among the four surveyed intended to continue telework in the coming years. One company withdrew to continue with this mode at the end of this research and two that were found to integrate the objective analysis of this study withdrew before data collection.

Teleworking is the key to a more flexible design of working time and places of work. To reach the flexibility for working anywhere and anytime a virtual working environment is needed which is reached from any place having a browser and internet access, at home, on the road or in the office. The goal of our activities is to develop a set of technologies fitting in the web architecture in order to bring teleworking applications to their full potential. Our new concept is to combine different web services in a new integrated man-machine environment that enables access to all necessary services. So it will be easier for the teleworker to handle the different applications and techniques. The teleworking portal provides them access to various resources: office applications, multimedia objects and documents, communication tools such as email and conferences, collaboration and group work systems or educational software and training tools. In order to promote interoperability and extensibility among these applications, as well as to allow them to be combined to perform more complex operations, a standard reference architecture for such services is needed. Consequently our approach is based on the Service Oriented Architecture (SOA) and the web service technology. / Telearbeit ist der Schlüssel zu einer flexibleren Arbeitsplatz- und Arbeitszeitgestaltung und eröffnet vielfältige Möglichkeiten und ökonomische Potentiale. Nach zahlreichen Kontroversen über die Vor- und Nachteile haben vor allem die Entwicklung kostengünstiger Informations- und Kommunikationstechniken, aber auch der Handlungsdruck einer zunehmend globalisierten Wirtschaft das Thema Telearbeit in den letzten Jahren neu belebt. Im Rahmen vorangegangener Projekte wurden vielfältige Forschungen zum Thema Telearbeit durchgeführt. Bei der bisherigen Umsetzung von Telearbeit in der Praxis ergaben sich vor allem Probleme im Umgang mit den verschiedenen Arbeitsumgebungen im Büro und am Telearbeitsplatz und dem Abgleich der Arbeitsstände und -ergebnisse. Ziel der Arbeit ist die prototypische Entwicklung einer webbasierten, flexiblen und modular aufgebauten Arbeitsumgebung, die eine effektive Anpassung an die Arbeitsweise des jeweiligen Telearbeiters und Unternehmens ermöglicht. Dabei wurde neben der Definition und Anforderungsanalyse von Telearbeit ein Architekturmodell für eine integrierte Arbeitsumgebung entworfen. Durch die umgesetzte Bausteinarchitektur wird eine flexible Anpassung der Umgebung an die Bedürfnisse der Telearbeiter und der Unternehmen erreicht. Weiterhin werden im Rahmen der Arbeit existierende Ansätze zur Unterstützung von Telearbeit analysiert und klassifiziert, um die eigene Arbeit abzugrenzen. Zur praktischen Umsetzung des Konzeptes wurden vorhandene internetbasierte Protokolle auf ihre Nutzbarkeit für Telearbeitsumgebungen untersucht. Als sehr gut geeignete und innovative Technologien erwiesen sich die Web Services. Deshalb werden die Basisprotokolle und grundlegenden Technologien für Web-Service-Lösungen im Rahmen der Arbeit spezifiziert und auf ihre Nutzbarkeit im Telearbeitskontext untersucht. Abschließend erfolgte eine prototypische Umsetzung der vorgeschlagenen Lösung und eine Validierung in verschiedenen Anwendungsszenarien, um die Praxistauglichkeit des Konzeptes nachweisen zu können.

Inledning: År 2020 behövde företag runt om i världen ställas om i rask takt på grund av covid-19-pandemin. Till följd av detta behövde företag och chefer börja styra och kontrollera anställda på distans. Distansarbete medför diverse utmaningar för chefer när de styr och kontrollerar, exempelvis i minskad övervakning, bristfällig kommunikation, synergi- och samarbetsproblem samt att det är svårare att implementera och bibehålla uppsatta mål på distans. För närvarande finns en liten mängd forskning om hur chefer faktiskt styr och kontrollerar på distans.  Syfte: Syftet med denna studie är att undersöka hur chefer styr och kontrollerar sina anställda när arbetet sker på distans. I studien identifieras chefers upplevda utmaningar och effekter av styrning och kontroll på distans.  Metod: Uppsatsen är en kvalitativ med en abduktiv ansats. En intervjustudie tillämpas där studiens empiriska material erhålls genom semistrukturerade intervjuer från nio chefer. Slutsats: När chefer styr och kontrollerar på distans förändras inte deras arbetssätt i deras styrning och kontroll. På distans läggs det mer fokus kring styrmedlen sociala relationer, samordning, icke-monetära belöningar samt befogenhet och tillit. Det sker en omprioritering kring styrningen, där det huvudsakliga fokuset ligger på att styra de sociala aspekter inom styrmedlen. Chefer styr och kontrollerar dessa aspekter genom att planera, mäta, följa upp och utvärdera men även att kommunicera. Kommunikationen på distans behöver därmed bli mer individanpassad i och med den obefintliga fysiska kontakten. Distansarbetet medför även utmaningar och effekter, att bibehålla den sociala samhörigheten och kompetens- och kunskapsutveckling, minskad informell kommunikation och ökat sämre mående hos anställda. / Introduction: In 2020, companies around the world needed to readjust at a fast pace due to the covid-19 pandemic. As a result, companies, and managers needed to start managing and controlling remotely. Remote work entails various challenges for managers when they control, such as reduced supervision, inadequate communication, synergy, and collaboration problems, and that it is more difficult to implement and maintain set goals at a distance. There is currently a small amount of research on how managers control remotely.  Purpose: The purpose of this study is to investigate how managers govern and monitor their teleworkers. The study identifies managers' perceived challenges and effects of remote governance and control. Method: The thesis is a qualitative study with an abductive approach. An interview study is applied where the empirical material of the study is obtained through semi-structured interviews from nine managers. Conclusion: Managers' control methods do not change while they manage and control from a distance. Rather more emphasis is placed on the control of social relations, coordination, non-monetary rewards, authority, and trust. Instead, control is being re-prioritized, with the primary emphasis on managing the social aspects. These aspects are managed through planning, measuring, following up, and evaluating, as well as communicating. As a result of the lack of physical contact, communication at a distance must be more personalized. Remote work also entails challenges and effects, maintaining social cohesion and knowledge development, reduced informal communication, and impaired well-being of employees.

Sedan sars-cov-2 deklarerades en pandemi har arbetssituationer förändrats världen över. Studiens syfte var därför att undersöka huruvida transaktionellt, transformativt samt låt- gå ledarstil korrelerade med arbetstillfredsställelse under distansarbete samt vilken av dessa tre ledarstilar som var den starkaste prediktorn av arbetstillfredsställelse. En enkät med totalt 36 frågor utformades för att mäta arbetstagares upplevda arbetstillfredsställelse samt deras skattning av sin närmsta chefs ledarstil. Påståendena var utformade utifrån mätinstrumenten Minnesota Satisfaction Questionnaire samt Multifactor Leadership Questionnaire. Resultatet visade att transformativt ledarskap korrelerade positivt med arbetstillfredsställelse och var den starkaste prediktorn. Låt-gå ledarskap korrelerade negativt med arbetstillfredsställelse medan resultatet för det transaktionella ledarskapet inte var signifikant. Slutsatsen som kan dras är att transformativt ledarskap har en positiv inverkan på arbetstillfredsställelse under distansarbete, och att organisationer således bör bedriva ett sådant. / As sars-cov-2 was declared a pandemic, work situations all over the world changed. Theaim of the study was to examine whether employees’ job satisfaction was correlated with their immediate supervisor’s style of leadership during teleworking, and whichstyle of leadership predicted job satisfaction the strongest. The examined styles of leadership were transactional, transformational and laissez-faire. A survey study with 36 statements was conducted in order to measure job satisfaction and style of leadership. The questionnaire was designed using the measuring instruments Minnesota Satisfaction Questionnaire and Multifactor Leadership Questionnaire. The results showed that transformational leadership and job satisfaction are positively correlated and that it was the strongest predictor. Laissez-faire leadership, on the other hand, was negatively correlated with job satisfaction whilst the result for transactional leadership was not significant. To conclude, transformational leadership had a positive impact on job satisfaction during teleworking, and organizations should therefore manage such leadership.

Efter pandemins intåg i världen år 2020 har de flesta människor tvingats ändra sina levnadsvanor, både vad gäller privatliv som arbetsliv. I Sverige har anställda, där tjänsten tillåter, tvingats utföra sina arbetsuppgifter på distans och detta har oftast skett i det egna hemmet. Detta öppnar upp för en hel del frågor. Hur skall man kunna bibehålla en god informationssäkerhet när tjänster som hanterar känsliga och sekretessbelagda uppgifter flyttas till den anställdes hem? Denna studie kommer att undersöka en specifik forskningsfråga: Vilka konsekvenser har det ökade digitala distansarbetet resulterat i, vad gäller kommunal IT-säkerhet? En kvalitativ datainsamlingsmetod har använts. Vi har tagit del av tidigare studier och rapporter i ämnet och utfört intervjuer med respondenter som innehar en kommunal tjänst inom IT. Undersökningen fokuserar framför allt på de digitala verktyg som används, vilka strategier som finns, rådande hot gentemot data- och informationssäkerheten samt hantering av tidigare och framtida attacker.   Resultatet visar på att de flesta kommunerna vi intervjuade, använder sig av liknande verktyg för att kommunicera vid distansarbete och även för att säkerställa en säker uppkoppling. Trots givna strategier och riktlinjer från diverse myndigheter, använder kommunerna dessa främst som inspiration till egna policydokument. Under intervjuerna framkom det att de kommuner som utsatts för dataintrång har tagit lärdom och därefter vidtagit diverse åtgärder för att det inte skall upprepas. En slutsats som kan dras av studien är att risken för dataintrång gentemot kommunerna inte har ökat under pandemin.  Däremot har man kunnat konstatera att det är den anställdes brist på utbildning i IT-säkerhet som kan ses som det största hotet vad gäller distansarbete. För att minimera riskerna att känsliga och sekretessbelagda uppgifter läcker ut och hamnar i orätta händer, krävs ökad kunskap och tydliga direktiv vad som skall följas vid distansarbete. / After the pandemic entered the world in 2020, most people have been forced to change their lifestyles, both in terms of private life and work life. In Sweden, employees, where the service allows, have been forced to perform their tasks remotely and this has usually taken place in their own home. This opens up a lot of questions. How can good information security be maintained when services that handle sensitive and classified information are moved to the employee's home? This study will examine a specific research question: What consequences has the increased digital teleworking resulted in, in terms of municipal IT security? A qualitative data collection method has been used. We have taken part in previous studies and reports on the subject and conducted interviews with respondents who hold a municipal position in IT. The survey focuses primarily on the digital tools used, what strategies are available, current threats to data and information security and the management of past and future attacks. The results show that most of the municipalities we interviewed use similar tools to communicate during telework and also to ensure a secure connection. Despite given strategies and guidelines from various authorities, the municipalities use these primarily as inspiration for their own policy documents. During the interviews, it emerged that the municipalities that have been subjected to data breaches have learned lessons and subsequently taken various measures to ensure that it is not repeated. One conclusion that can be drawn from the study is that the risk of data breaches against the municipalities has not increased during the pandemic. On the other hand, it has been established that it is the employee's lack of training in IT security that can be seen as the biggest threat in terms of teleworking. In order to minimize the risks of sensitive and classified information being leaked and falling into the wrong hands, increased knowledge and clear directives are required as to what must be followed in teleworking.

Teleworking is an alternative way of working that has existed for several years and due to the Coronavirus pandemic, that started at the end of 2019, teleworking has increased drastically. For this reason, this quantitative study aims to identify the relation between telework and work motivation in terms of intrinsic and extrinsic motivation. We have constructed 4 hypotheses where we test the relation between work motivation and telework based on different categories of employees through a regression analysis. The results show that intrinsic motivation has a positive correlation with telework while extrinsic motivation shows a neutral correlation with telework. With the help of a descriptive statistic that shows the number 5 on a scale from 1 to 7, it can be stated that participating employees have a positive attitude in terms of how motivated they are with a focus on intrinsic motivation. In terms of extrinsic motivation, we have received the number 4, which indicates that the participants have a neutral attitude. Finally, the data analysis shows that employees who have families with children show higher intrinsic motivation and less extrinsic motivation during teleworking. It has also been found that the more employees work remotely, the higher the internal motivation.

Introduktion: Syftet var att undersöka hur Försvarsmaktens ledarskapsmodell lämpar sig vid distansarbete. Den globala trenden med ökat distansarbete, som förstärktes av Coronapandemin, har gjort distansarbete till ett aktuellt ämne. Officeren är skolad i det militära ledarskapet, anpassat efter krigets krav. På grund av Försvarsmaktens uppgifter återfinns förutsättningar för distansarbete först på stabsnivå, men även där påverkas förutsättningarna av nuvarande tekniska lösningar samt krav på sekretess. Denna studie fokuserar på möjligheter och utmaningar när militärt ledarskap appliceras på distansarbete. Metod: Data insamlades genom sju semistrukturerade intervjuer med marinofficerare, medan armé, flygvapen och försvarsmaktsgemensamma stridskrafter avgränsades bort. En kvalitativ innehållsanalys gjordes på materialet. Resultat: För att utöva Försvarsmaktens ledarskapsmodell lyckas chefer bättre om de fysiskt befinner sig på samma plats som sina underställda. Distansarbete över tiden skulle inte vara möjligt, dock del av tid, under förutsättning att den personliga relationen byggts upp tidigare. Vid distansarbete krävs ökad tydlighet i kommunikation gällande uppgifter och ledarskap. Diskussion: Fjärråtkomst till IT-system och utvecklade arbetsmetoder skulle möjliggöra för yrkesofficerare och reservofficerare att utföra stabsarbete på distans. Men för att ledarskapet ska fungera behöver chefer utbildas och tränas i att leda på distans, vilket nu inte sker. Kulturen samt Försvarsmaktens huvuduppgifter har lett till att distansarbete sällan förekommer. Annan forskning på ledarskap vid distansarbete antyder samtidigt att de förutsättningar som finns med Försvarsmaktens ledarskapsmodell lämpar sig väl för distansarbete. / Introduction: The aim of the study was to investigate how the Swedish Armed Forces’ leadership model functions in telework. The global trend of increased teleworking, reinforced by the Covid-19 pandemic, has made telework a hot topic. Officers are trained in military leadership based on the requirements of war. Due to the tasks of the Armed Forces, it is not until at staff level conditions for telework are found. And even there, the conditions are restricted by security demands and present technical solutions. This study focuses on possibilities and challenges when military leadership is applied on telework. Method: Data was collected through seven semi-structured interviews, limited to naval fleet and marine officers, excluding army, air force and joint forces. A qualitative content analysis was conducted on the data collected. Results: In order to practice the Swedish Armed Forces’ leadership model, leaders will perform better if they are physically in the same place as their subordinates. Full time telework would not be possible. However part of time it would be, provided an interpersonal relationship has been established prior to starting. For teleworking, greater clarity is required in communication regarding tasks and leadership compared to working under normal circumstances. Discussion: Remote access to IT-systems and developed methods would enable teleworking for career officers and reserve officers while performing staff duties. But, in order for leadership to function, officers need training in leading telework, and such training is not being done at present. The Armed Forces’ core tasks and culture has resulted in teleworking scarcely being used. At the same time, other research on leadership for telework suggests that the conditions in place with the Swedish Armed Forces’ leadership model are well suited for teleworking.

I samband med covid-19 pandemin har Folkhälsomyndigheten infört allmänna råd och rekommendationer om social distansering och distansarbete. Revisionsbranschen har därmed ställt om till en mer varierad arbetsplats där arbetstagarna har utfört sitt arbete helt eller delvis hemifrån och mycket tyder på att denna typ av hybrida arbetsmiljö kommer att fortsätta även efter covid-19 pandemin. Det är vanligt förekommande att revisorsassistenterna till stor del arbetar ute hos sina kunder och tidigare forskning har påvisat att en hög grad av arbetsrelaterad stress är vanligt förekommande inom revisionsbranschen. Med tanke på social distansering och distansarbete har revisionsbranschen därmed behövt hitta andra vägar för att utföra sina arbetsuppgifter, vilket i sin tur kan ha påverkat revisorsassistenternas upplevda arbetsrelaterade stress.  Syftet med studien är att beskriva hur revisorsassistenternas arbetssätt har förändrats till följd av en ökad grad av distansarbete samt hur detta har påverkat den upplevda arbetsrelaterade stressen. Studien ämnar dessutom till att skapa förståelse för varför revisorsassistenter upplever arbetsrelaterad stress till följd av ett förändrat arbetssätt. För att uppfylla studiens syfte har en kvalitativ metod använts där tio semistrukturerade intervjuer har genomförts. Respondenterna bestod av revisorsassistenter som är verksamma i Norrbotten och som jobbar på någon de fem största revisionsbyråerna i Sverige. Materialet som inhämtades vid intervjuerna har sedan analyserats med hjälp av krav-kontroll-stödmodellen för att undersöka stresspåverkan närmare. För att skapa ytterligare förståelse kring vilka stressfaktorer som är framträdande har respondenterna valts ut utifrån två olika grupper för att se om det finns några eventuella skillnader. Den ena gruppen består av revisorsassistenter som har varit verksamma både innan och under covid-19 pandemin medan den andra gruppen består av revisorsassistenter som har blivit anställda under covid-19 pandemin.  Studiens slutsats är att arbetssättet har förändrats till följd av covid-19 pandemin och att stresspåverkan av denna förändring är högst individuell, där hälften av respondenterna upplever att den arbetsrelaterade stressen har ökat och den andra hälften upplever att den arbetsrelaterade stressen har minskat. Den främsta anledningen, enligt revisorsassistenterna, var att de upplever ökade eller minskade krav. Det visade sig däremot att även kontrollen och stödet hade inverkan på den upplevda arbetsrelaterade stressen. Någon tydlig skillnad i arbetsrelaterad stress mellan de två olika respondentgrupperna framkom inte, vad som däremot framkom var skillnader i upplevd effektivitet. / Due to the covid-19 pandemic the Swedish public health agency has introduced general advice and recommendations regarding social distancing and teleworking. The auditing industry has thus switched to a more varied workplace where the employees have performed their work wholly or partly from home and there are a lot that indicates that this type of hybrid work environment will continue even after the covid-19 pandemic. It is common for auditor assistants to perform their work at their clients and previous research has shown that a high degree of work-related stress is common in the auditing industry. With regards to social distancing and teleworking, the auditing industry has thus had to find other ways to perform their tasks, which in turn may have affected the auditors’ perceived work-related stress. The purpose of the study is to describe how the auditing assistants' working methods have changed as a result of an increased degree of telework and how this has affected the perceived work-related stress. The study also aims to create an understanding of why auditing assistants experience work-related stress as a result of a changed way of working. To fulfill the purpose of the study a qualitative method has been used where ten semi-structured interviews have been conducted. The respondents consisted of auditing assistants who are active in Norrbotten and work at one of the five largest auditing firms in Sweden. The material obtained during the interviews was then analyzed using the demand-control-support model to examine the stress impact in more detail. To create a further understanding of which stress factors are prominent, the respondents have been selected based on two different groups to see if there are any differences. One group consists of auditor assistants who have been employed both before and during the covid-19 pandemic whilst the other group consists of auditor assistans who were employed during the covid-19 pandemic. The conclusion of the study is that the work method has changed as a result of the covid-19 pandemic and that the stress impact of this change is highly individual, where half of the respondents feel that the work-related stress has increased and the other half feel that the work-related stress has decreased. The main reason was, according to the auditor assistants, due to the fact that they experienced an increase or a decrease in demands. However, it also turned out that the control and support had an impact on the perceived work-related stress. There was no clear difference in work-related stress between the two different respondent groups, but what emerged were differences in perceived efficiency.