En förutsättning för att revisionsbyråer skall överleva, är att lägga fokus på både förbättring och förnyelse av tjänster och produkter. Detta för att företag kontinuerligt behöver anpassa sitt utbud till den externa miljöns skiften och föränderliga efterfrågan. Syftet med denna studie är att förklara hur integrerat ledarskap påverkar förmågan att uppnå ambidexterity i revisionsbyråer. Studien har för avsikt att utforska olika ledarskapsstilar och eventuella samband mellan dessa och ambidexterity i revisionsbyråer. Genom användning av relevant teori och angränsande litteratur som berör integrerat ledarskap och ambidexterity, har en modell tagits fram som undersöker kopplingar mellan de aktuella ledarskapsstilarna och ambidexterity i revisionsbyråer. Med hjälp av en enkätundersökning som skickades till auktoriserade och godkända revisorer, har modellen testats empiriskt. Detta resulterade i 141 svar, där 104 svar var fullständiga. Resultaten av studien indikerar att ingen av de testade ledarskapsstilarna kan signifikant förklara någon påverkan på ambidexterity, dock tyder resultatet på att en auktoriserad revisor har en negativ påverkan på ambidexterity i förhållande till en godkänd revisor. Tidigare forskning tyder på att ambidexterity påverkas av faktorer som inte berörs i denna studie. Möjligtvis  har dessa faktorer starkare påverkan på ambidexterity än integrerat ledarskap vilket kan vara anledning till varför något förklarande samband på området inte kunnat påvisas. Oavsett vad som styr ambidexterity verkar revisionsbyråer i en föränderlig miljö vilket medför att förbättringar av befintligt utbud är viktigt att fokusera på samtidigt som helt nya tjänster verkar behövas för långsiktig överlevnad. Kunskap vad gäller hur ledarskap påverkar ambidexterity kan medföra att revisionsbyråer får en inblick om vad som kan öka deras överlevnad. Genom en balans mellan exploaterande och utforskande innovationer, kan konkurrenskraften stärkas för byråerna. / A prerequisite for audit firms to survive, is focus on both improvement and renewal of services and products. This because companies constantly need to adapt their range of services and products to the external environment fluctuations and changing demands. The purpose of the study is to explain how integrated leadership affects the ability to achieve ambidexterity in accounting firms. The study aims to explore various leadership styles and potential relationships between them and ambidexterity in audit firms. Thru use of relevant theory and adjoining literature regarding integrated leadership and ambidexterity, a model has been produced which examines connections between the current leadership styles and ambidexterity in audit firms. With the help of a questionnaire sent to authorized and approved auditors, the model has been tested empirically. This resulted in 141 responses, with 104 completed responses. The results of the study indicates that none of the tested leadership styles can explain effect on ambidexterity, however, the result shows that authorized auditors have a negative correlation with ambidexterity in relation to approved auditors. Recent research indicates that ambidexterity is affected by factors not being covered in this study. Possibly these factors have stronger effect on ambidexterity than integrated leadership which may be the reason why no explaining relationship has been found on the matter. Regardless what governs ambidexterity audit firms operates in a changing environment, which makes improvements of existing supply important to focus at the same time as new services seem to be needed for long term survival. Knowledge regarding how leadership affects ambidexterity implies that audit firms get a glimpse of what could increase their survival. Through a balance between exploitative and explorative innovation, it contributes to improving the competitiveness of the firms.

Made available in DSpace on 2015-12-03T18:35:16Z (GMT). No. of bitstreams: 1 Marcus_Vinicius_Moreira_Zittei.pdf: 3767948 bytes, checksum: b9a6ec38562d1e99f99e0c62925c7190 (MD5) Previous issue date: 2008-11-24 / The Information Technology is going through rapid advances and the development of new tools have more agility. The companies seek tools to optimize the use of databases. The accounting have helped the managers in decision-making using these tools for IT. Business Intelligence Tools allow users to explore and analyze the data stored by the organization and extract various indicators for decision-making. Thus encouraging the Intelligence Accounting, accounting aggregate information to the attention of singers to support managers in decision making. Since Brazil 75.47% of companies have outsourced their accounting, this study, through qualitative research, aims to analyze problem and how businesses developer of software for accounting firms identify the needs of its customers in the process of developing tools Business Intelligence. For the collection of data was used structured interviews with 10 Brazilian companies and software developers with a probability sample not intentional. The itinerary of the interview was divided into three parts, to identify the firm interviewed to identify if there are tools for Business Intelligence for Accounting Firms as needs are identified, and identification of the interviewee. The data were grouped into comparative tables and reduced into smaller units to be analyzed. The results showed that business intelligence tools are available for 56.92% of the Brazilian Accounting Firms. It shows also that the customer needs are identified throughout the routine customer service, marketing and deployment of the system, the technical support during use and in visits and meetings with clients. / A Tecnologia da Informa????o (TI) passa por r??pidos avan??os e o desenvolvimento de novas ferramentas ocorre com mais agilidade. As empresas buscam ferramentas para otimizar a utiliza????o dos bancos de dados. A contabilidade tem auxiliado os gestores na tomada de decis??o que utilizam-se das ferramentas de TI. Ferramentas de Business Intelligence possibilitam aos usu??rios analisar e explorar os dados armazenados pela organiza????o e extrair diversos indicadores para a tomada de decis??o, fomentando assim, a Intelig??ncia Cont??bil com informa????es cont??beis agregadas ao conhecimento dos contadores para dar suporte aos gestores na tomada de decis??o. Considerando que no Brasil 75,47% das empresas tem sua contabilidade terceirizada, este estudo, atrav??s da investiga????o qualitativa, tem por objetivo e problema analisar como as Empresas desenvolvedoras de sistemas para Empresas Cont??beis identificam as necessidades de seus clientes no processo de desenvolvimento de ferramentas de Business Intelligence. Para a coleta dos dados foi utilizado entrevista estruturada com 10 empresas brasileiras desenvolvedoras de sistemas sendo uma amostra n??o probabil??stica intencional. O roteiro da entrevista foi dividido em tr??s partes, para identificar a empresa, averiguar se existem ferramentas de Business Intelligence para Empresas Cont??beis e como s??o detectadas as necessidades, e identifica????o do entrevistado. Os dados foram agrupados em tabelas comparativas e reduzidos em unidades menores para serem analisados. Os resultados obtidos demonstraram que ferramentas de Business Intelligence est??o dispon??veis para 56,92% das Empresas Cont??beis brasileiras. Apresenta tamb??m que as necessidades dos clientes s??o identificadas durante toda a rotina de atendimento ao cliente, deste a comercializa????o e implanta????o de sistemas, no suporte t??cnico durante a utiliza????o e em visitas e reuni??es com clientes.

This article has complied with the aim to validate and show the level of adherence of accounting firms in São Paulo, accredited as a quality benchmark for organ class (SESCON/SP) as well as ISO 9001, accounting standards for control fixed assets through applied research. Elaborated a theoretical framework related to the topic to indicate the prerogative of the standard and situate the reader in relation to the questionnaire enabling analysis of the responses received, in addition to qualifying the respondents in order to identify them with the theme. As a result it was found that the accounting firms, despite knowledge of the standard do not apply substantially. It was concluded that there is widespread knowledge of accounting standards and the concept of impairment. However, there is also evidence tha tthere is a need for improving the use of the standard. / Este artículo tiene el objetivo de validar y evidenciar, a través de una investigación, la aplicación de las normas contables para el control de activos fijos por parte de los estudios contables en la municipalidad de São Paulo, acreditados como referencia de calidad por el gremio (SESCON/SP, Sindicato de Empresas de Servicios Contables), y por el estándar ISO9001. Se elaboró un marco teórico relacionado con el tema para que se indique la prerrogativa de la norma y situar al lector en la encuesta, con esto se puede analizar las respuestas obtenidas y calificar a los encuestados según el tema propuesto. Como resultado, se constató que los estudios contables, a pesar de conocer la norma, no la aplican de forma substancial. Se concluye que se tiene información sobre las normas contables y también se entiende el concepto de impairment; sin embargo, también existe la necesidad de perfeccionar el uso de la norma. / Este artigo cumpre com o objetivo de validar e evidenciar o nível de aderência dos escritórios contábeis do município de São Paulo, credenciados como referência de qualidade por órgão de classe (SESCON/SP), assim como pela ISO9001, às normas contábeis para controle de bens do ativo imobilizado por meio de uma pesquisa aplicada. Elaborou-seum referencial teórico relacionado ao tema de forma a indicar a prerrogativa da norma e situar o leitor em relação ao questionário, possibilitando análise das respostas recebidas, além de qualificar os respondentes de forma a identificá-los com o tema proposto. Como resultado, constatou-se que as empresas contábeis, apesar do conhecimento da norma, nãoa aplicam de forma substancial. Concluiu-se que existe um conhecimento difundido das normas contábeis e o conceitode impairment. Porém, também há evidências de que existe a necessidade do aprimoramento do uso da norma.

Made available in DSpace on 2016-03-15T19:32:36Z (GMT). No. of bitstreams: 1 Wesley Abra de Assis.pdf: 883117 bytes, checksum: 158a2f470ea6fd34e0a9bd6a2d4e65a0 (MD5) Previous issue date: 2013-02-20 / Business strategy based on loyalty with objectives of high levels of customer retention is widely believed by giving companies a competitive advantage, enabling high profitability and market expansion. Several studies have been devoted to understanding the antecedents of loyalty in various segments. In the case of services, researchers suggest some factors that act as drivers of loyalty of customers, directly or indirectly, such as the perceived quality, perceived value and customer satisfaction. The proposal of this study was to contribute to the understanding of the relationship between these variables in the context of advisory and consulting services provided by accounting firms in Brazil, from the perspective of the clients of these companies. A questionnaire was sent to a sample of respondents, consisting of key persons of three accounting firms, responsible for assessing the performance of contracted services, which generated 81 valid questionnaires whose data were used to test five hypotheses of relationship among constructs perceived quality, perceived value, satisfaction and loyalty, using the technique of structural equation modeling (SEM) with the estimation method PLS (Partial Least Square). The survey results confirmed the five relationship assumptions previously raised based on the literature review, emphasizing the perceived quality as the main driver of customer loyalty, with direct and indirect positive effects, through the value perception and satisfaction. With regard to the use of the SERVQUAL scale in this context, the perceived quality does not seem to reflect through the dimension of "tangibles", corroborating similar findings in studies with accounting firms (BOJANIC,1991). As practical contributions, this research has provided the companies evaluated a feedback on the service level perceived by customers and their level of satisfaction and loyalty, enabling the adoption of strategies that can reduce the chances of defection of customers. The main limitation of this study is the impossibility of generalization of the results obtained due to the use of non-probability sample. / A estratégia de negócios baseada na lealdade com objetivos de altos níveis de retenção de clientes e amplamente difundida por conferir as empresas vantagem competitiva, propiciando alta lucratividade e expansão de mercado. Diversos estudos tem se dedicado a entender os antecedentes da lealdade nos diversos segmentos. No caso das empresas de serviços, pesquisas apontam alguns fatores que atuam como impulsionadores da lealdade dos clientes, de forma direta ou indireta, tais como a qualidade percebida, o valor percebido e a satisfação dos clientes. A proposta dessa pesquisa foi contribuir para o entendimento do relacionamento dessas variáveis no contexto dos serviços de consultoria e assessoria prestados por empresas contábeis no Brasil, sob a ótica dos clientes dessas empresas. Um questionário foi encaminhado para uma amostra de respondentes, composta por pessoas-chave dos clientes de três empresas contábeis, com competência para avaliação da performance dos serviços contratados, o que gerou 81 questionários validos cujos dados foram utilizados para testar cinco hipóteses de relacionamento entre os construtos qualidade percebida, valor percebido, satisfação e lealdade, usando a técnica de Modelagem de Equações Estruturais com o método de estimação PLS (Partial Least Square). Os resultados da pesquisa confirmaram as cinco hipóteses de relacionamento previamente levantadas com base na revisão da literatura, ressaltando a qualidade percebida como a principal impulsionadora da lealdade dos clientes, com efeitos positivos diretos e indiretos, por meio da percepção de valor e satisfação dos clientes. Em relação a utilização da escala SERVQUAL nesse contexto de serviços, a qualidade percebida não parece se refletir por meio dos aspectos da dimensão tangíveis , corroborando conclusões semelhantes em estudos com escritórios de contabilidade (BOJANIC, 1991). Como contribuições para a pratica, essa pesquisa proporcionou as empresas avaliadas um feedback sobre o nível de serviço percebido pelos clientes e o seu nível de satisfação e lealdade, possibilitando-se a adoção de estratégias que possam reduzir as chances de deserção desses clientes. A principal limitação deste estudo e a impossibilidade de generalização dos resultados obtidos em razão da utilização de amostra não-probabilística.

Abstracts in English, Afrikaans and Sepedi / Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit profession where there are few women at audit partner level. The purpose of this study was to explore the experiences of women audit managers – to gain an understanding of the reasons why they resign from audit firms before they are promoted to audit partner level. It was anticipated that this understanding could enable audit firms to develop and implement effective retention strategies to retain women in audit partner positions and to overcome the potential barriers to the equal representation of men and women in senior management positions in audit firms. An exploratory qualitative research approach and an interpretative phenomenological analysis design were used to explore and interpret the lived experiences of the women audit managers to understand the reasons why they resign from audit firms. The study found that unclear progression paths due to uncertain timelines, as well as the black economic empowerment pressures experienced by the audit firms, explained some of the women’s resignations from the audit firms. Unhealthy supervisor relationships, discrimination, no female role models and the “old boys club” as part of the audit firms’ leadership and organisational culture also played a prominent role in the women audit managers’ experiences. Moreover, unsatisfactory compensation together with no work-life balance were found to have influenced the majority of the women’s decisions to resign from the audit firms. Finally, the study also found that some of the participants’ aspirations to become audit partners were not distinct and that other matters were more important to them than their careers. / Alhoewel ongeveer die helfte van die wêreldbevolking vrouens is, is net een uit elke vyf senior bestuurders 'n vrou. Hierdie onderverteenwoordiging is 'n wêreldwye fenomeen, ook in die ouditberoep waar daar net 'n paar vrouens op ouditvennootvlak is. Die doel van hierdie studie was om die ervarings van vroulike ouditbestuurders te verken – om 'n begrip te kry van die redes waarom hulle bedank uit ouditfirmas voordat hulle tot ouditvennootvlak bevorder word. Die verwagting is dat hierdie begrip ouditfirmas in staat kan stel om effektiewe behoudstrategieë te ontwikkel en te implementeer om vrouens in ouditvennootposisies te behou en om die potensiële struikelblokke tot die gelyke verteenwoordiging van mans en vrouens in seniorbestuursposisies in ouditfirmas te bowe te kom. 'n Eksploratiewe, kwalitatiewe navorsingbenadering en 'n interpretatiewe, fenomenologiese ontledingsontwerp is gebruik om die geleefde ervarings van die vroulike ouditbestuurders te verken en te interpreteer om te kan verstaan waarom hulle uit ouditfirmas bedank. Die studie het bevind dat onduidelike progressiebane as gevolg van vae tydlyne, asook die druk van swart ekonomiese bemagtiging wat oudifirmas ervaar, kan verduidelik waarom sommige van die vrouens uit die ouditfirmas bedank. Ongesonde toesighouerverhoudings, diskriminasie, geen vroulike rolmodelle en die stelsel van baantjies vir boeties as deel van die ouditfirmas se leierskap- en organisasiekultuur speel ook 'n prominente rol in die vroulike ouditbestuurders se ervarings. Boonop is bevind dat onbevredigende vergoeding asook geen werk-lewebalans die meerderheid van die vrouens se besluite beïnvloed om uit die ouditfirmas te bedank. Die studie het ten slotte bevind dat dit nie sommige van die deelnemers se kennelike ambisie is om ouditvennote te word nie, en dat ander aangeleenthede van groter belang vir hulle is as hulle loopbane. / Tekanyetšo ya seripa sa batho mo lefaseng ke basadi efela basadi ke fela o tee godimo ga maemo a mahlano a bolaodi bja godimo. Kemedi ye ye nnyane ke setlwaedi sa motlalanaga seo se bonagalago ka go mošomo wa tlhakišo fao go nago le basadi ba bannyane maemong a bolekane bja tlhakišo. Mohola wa phatišišo ye e be e le go nyakolla maitemogelo a basadi ba balaodi ba batlhakiši – go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mešomo difemeng tša tlhakišo pele ba ka hlatlošetšwa maemong a bolekane bja tlhakišo. Go be go lebeletšwe gore kwešišo ye e ka kgontšha difeme tša tlhakišo go tlhabolla le go phethagatša maanotšhomo a maleba a go dula le bona sebaka mo go maemo a molekane wa tlhakišo le go fediša tšeo e ka bago mapheko go kemedi ya go lekana ga banna le basadi maemong a taolo ya godimo ka go difeme tša tlhakišo. Mokgwa wa diphatišišo tša boleng bja go nyakolla le tlhamo ya kahlaahlo ya ditiragalo tšeo di hlaloswago di be di šomišwa go nyakolla le go hlatholla maitemogelo ao balaodi ba tlhakišo ba basadi go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mošomo mo difemeng tša tlhakišo. Thuto ye e hweditše gore ditsela tša go se bonale tša kgatelopele ka lebaka la ditatelano tšeo di se nago bohlatse, go tee le matlafatšo ya ikonomi ya bathobaso tšeo di itemogetšwego ke difeme tša tlhakišo, e tlhalositše tše dingwe tša ditlogelo tša mošomo ka basadi go difeme tša tlhakišo. Dikamano tšeo di sa lokago le balebeledi, kgethollo, basadi ba go se tšewe bjalo ka mehlala le “old boys club” bjalo ka karolo ya boetapele bja difeme tša tlhakišo le setšo sa sehlongwa le tšona di ralokile karolo ya bohlokwa go boitemogelo bja balaodi ba basadi ba difeme tša tlhakišo. Go feta fao, tefelo yeo e sa kgotsofatšego go tee le tekanyetšo ya bophelo bja mošomo di hwetšagetše di na le khuetšo go bontši bja diphetho tša basadi tša go tlogela mošomo go tšwa go difeme tša tlhakišo. Mafelelong, phatišišo e hweditše go re ditumo tša batšeakarolo ba bangwe tša go ba balekane ba tlhakišo di be di sa bonale le go re merero ye mengwe e be e le bohlokwa kudu go bona go feta mešomo ya bona. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

本研究的主要目的是在檢測財務主管相對於審計委員會的影響力，是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本，實證結果顯示:（1）財務主管相對於審計委員會的影響力愈大時，公司愈傾向於選擇非十大會計師事務所；（2）財務主管相對影響力於會計師選擇的影響，在國有企業是比較小的，而在私有企業是比較大的。 / The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.

Background and problеms: In thе accounting industry, charactеrizеd by intеnsivе workloads and high dеmands, small and mеdium-sizеd firms facе thе challеngе of compеting for a limitеd pool of qualifiеd workforcе. Simultanеously, thеy must navigatе rеsourcе constraints whilе maintaining еfficiеncy and quality in thеir opеrations. Thеsе factors highlight thе nееd for еffеctivе rеward systеms, not only to sustain a motivatеd workforcе but also to addrеss thе uniquе challеngеs within thеsе еntеrprisеs.  Purposе: Thе purposе of this study is to invеstigatе how small and mеdium-sizеd accounting firms in Swеdеn apply rеward systеms to motivatе thеir еmployееs. Thе study also aims to undеrstand how еmployееs pеrcеivе thеsе rеward systеms.  Mеthod: To achiеvе thе study's purposе, a qualitativе rеsеarch mеthod is usеd, with intеrviеws as thе main data collеction tool. Rеspondеnts arе drawn from thrее diffеrеnt SME accounting firms, and thеir pеrspеctivеs and еxpеriеncеs will bе analyzеd to gain a holistic undеrstanding of thеir еxpеriеncе with thе rеward systеm.  Thеorеtical framе of rеfеrеncе: Thе study is basеd on thеorеtical pеrspеctivеs on work motivation and rеward systеms, including Maslow's hiеrarchy of nееds thеory, Hеrzbеrg's two-factor thеory and Vroom's еxpеctancy thеory. Thеsе thеoriеs providе a framеwork for analyzing and undеrstanding how еffеctivе rеward systеms can bе dеsignеd to еnhancе еmployее motivation and satisfaction.  Empirical: Thе еmpirical part of thе study еxplorеs thе rеward systеms within thrее sеlеctеd accounting firms. Wе analyzе thеir dеsign, impact on motivation and satisfaction, and how thеy arе pеrcеivеd by еmployееs.  Conclusion: Thе study's rеsults indicatе that thе rеward systеm's dеsign and usе play a cеntral rolе in promoting motivation and work pеrformancе within accounting firms. Thе rеsult shows that mеdium-sizеd accounting firms, such as companiеs A and C, succеssfully usе formal and structurеd rеward systеms to promotе a balancе bеtwееn intеrnal and еxtеrnal motivation. On thе othеr hand, Company B, a smallеr agеncy, prioritizеs intеrnal motivation and crеatеs a positivе work еnvironmеnt without a traditional rеward systеm. Thе еmployееs' еxpеriеncеs vary, but ovеrall, thе study indicatеs that a mix of rеwards can bе morе еffеctivе considеring divеrsе еmployее prеfеrеncеs. / Bakgrund och problem: Inom rеdovisningsbranschеn, präglad av intеnsiva arbеtsbеlastningar och höga krav, står små och mеdеlstora byråеr inför utmaningеn att konkurrеra om еn bеgränsad pool av kvalificеrad arbеtskraft. Samtidigt måste dе hantеra rеsursbеgränsningar och upprätthålla еffеktivitеt och kvalitеt i sina vеrksamhеtеr. Dеssa faktorеr sättеr fokus på bеhovеt av еffеktiva bеlöningssystеm för att intе bara upprätthålla еn motivеrad pеrsonal utan också för att möta dе unika utmaningarna inom dеssa förеtag.  Syfte: Syftеt mеd dеnna studiе är att undеrsöka hur små- och mеdеlstora rеdovisningsbyråеr i Svеrigе tillämpar bеlöningssystеm för att motivеra sina anställda. Studiеn syftar även till att förstå hur dе anställda uppfattar dеssa bеlöningssystеm.  Metod: För att uppnå studiеns syftе används еn kvalitativ forskningsmеtod med intеrvjuеr som huvudsakligt datainsamlingsvеrktyg. Rеspondеntеrna kommеr från trе olika SME rеdovisningsbyråеr, dеras pеrspеktiv och еrfarеnhеtеr kommеr att analysеras för att få еn holistisk förståеlsе för deras upplevelse av bеlöningssystеmet. Teoretiska referensram: Studiеn byggеr på tеorеtiska pеrspеktiv kring arbеtsmotivation och bеlöningssystеm, inklusivе Maslows bеhovstеori, Hеrzbеrgs tvåfaktorstеori och Vrooms förväntningstеori. Dessa teorier ger ett ramverk för att analysera och förstå hur еffеktiv bеlöningssystеm kan utformas för att öka anställdas motivation och tillfredsställelse.  Empiri: Dеn еmpiriska dеlеn av studien utforskar bеlöningssystеmеn inom trе valda SME rеdovisningsbyråеr. Vi analyserar dеras utformning, hur dе påverkar motivation och tillfrеdsställеlsе samt hur dе uppfattas av dе anställda. Slutsats: Studiеns rеsultatеn indikеrar att bеlöningssystеmеts utformning och användning spеlar еn cеntral roll för att främja motivation och arbеtsprеstation inom rеdovisningsbyråеr. Resultatet visar att medelstora redovisningsbyråer, som företag A och C, framgångsrikt använder formella och strukturerade belöningssystem för att främja en balans mellan intern och extern motivation. Å andra sidan, företag B, en mindre byrå, prioriterar intern motivation och skapar en positiv arbetsmiljö utan ett traditionellt belöningssystem. De anställdas upplevelser varierar, men överlag visar studien att en blandning av belöningar kan vara mer effektivt med hänsyn till varierande medarbetarpreferenser.