EU:s revisionspaket begränsar kraftigt revisorernas möjlighet att tillhandahålla non-audit services (NAS) gentemot företag av allmänt intresse. Revisorer på små och medelstora revisionsbyråer påverkas dock inte av reglerna, varför det är intressant att studera hur dessa hanterar vilka tjänster man ska tillhandahålla och hur det påverkar revisorns roll.   Syftet med studien är att undersöka hur revisorn, på små och medelstora revisionsbyråer, hanterar olika rådgivningstjänster och det relaterade oberoendehotet i sin roll som konsult, som ett led i att försöka erhålla en förståelse för hur revisorn uppfattar växlingen mellan sin roll som revisor och den allt mer förestående konsultrollen. Studien baseras på kvalitativ forskning, för att försöka förstå och tolka revisorns upplevelser, varför intervjuer genomförts med sex kvalificerade revisorer.    Studiens huvudsakliga slutsatser är att revisorerna har svårt att definiera vilka tjänster som är revisionsnära och vilka som är av mer fristående karaktär. Revisorn måste tillhandahålla rådgivning för att upprätthålla revisionen, varför rådgivningstjänsterna kan betraktas som en integrerad del av revisorns tjänster. Revisorn tvingas i viss mån att växla mellan sin roll som revisor och konsult, till följd av att klienterna har höga förväntningar på rådgivning, medan revisionens övriga intressenter förväntar sig att klientföretagen kontrolleras genom en oberoende granskning. I slutändan anser respondenterna ändå sig vara revisorer även i utförandet av konsulttjänster. / The audit rules adopted by the EU strongly limit the auditors’ ability to provide non-audit services (NAS) to audit clients of public interest. Auditors in small and medium-sized audit firms are not affected by those rules. Therefore, it is interesting to study how they handle which services to provide and how it affects the auditor's role.   The purpose of the study is to investigate how auditors of small and medium-sized audit firms manage various advisory services and the related threat to independence in the role of consultant. Consequently, the study also seeks to gain an understanding of how the auditors perceive the issue of having to shift between the role as auditor and the increasingly imminent role as consultant. The study is based on qualitative research, in order to understand and interpret the auditor's experiences, which is why interviews were conducted with six auditors.   The main conclusions of the study are that the auditors have difficulty defining which services are audit-related and which are less audit-related. The auditor must provide advice to maintain the audit. Advisory services can therefore be regarded as an integral part of the auditor's services. The auditor is forced to shift between the roles of auditor and consultant, as a result of the clients’ high expectations for advisory services. This is in contradiction with the audit's other stakeholders’ expectations for the companies to be checked through an independent examination. However, the respondents still consider themselves to be auditors even in the performance of consulting services.

De stora revisionsbyråerna kännetecknas av strikt hierarki med en tydlig karriärstege. Att bli partner i en stor revisionsbyrå innebär att nå den högsta positionen inom byrån och bli en del av firman. Av de hundratals ekonomer som börjar sin karriär i någon av de stora revisionsbyråerna är det ungefär bara var tionde person som blir partner. Syftet med studien är att skapa en djupare förståelse för vem det är som lyckas att bli partner och vad som krävs för att bli utvald. Syftet är även att förstå vilken roll det kulturella kapitalet och habitus har för en individs möjligheter att lyckas bli partner i en stor revisionsbyrå.   I studien har ett kvalitativt tillvägagångssätt använts för att få en djupgående förståelse om vem det är som blir partner och uppfylla studiens syfte. Vi har genomfört åtta semistrukturerade intervjuer varav tre manager och fem partners. I studien har professionsteorin och organisationsteorin till största del använts som en bakgrundsbeskrivning. Studiens största fokus ligger dock på Bourdieus teori om det kulturella kapitalet och habitus.   Slutligen kom vi fram till att den som lyckas bli partner är den som har förmågan att driva firman framåt och generera intäkter till firman. Det är därför viktigt att vara marknadsorienterad och tycka om att göra affärer. / The largest auditing firms are characterized by strict hierarchy with a career ladder. Becoming a partner in a large auditing firm means reaching the highest position within the firm and becoming a part of the firm. Of the hundreds of economists who start their career in one of the large auditing firms, it's only about one of ten who become partners. The purpose of the study is to create a deeper understanding of who makes partner in a large auditing firm and what it takes to be chosen. The purpose is also to understand the role of cultural capital and habitus for an individual's ability to succeed in becoming a partner in a large auditing firm.   In the study, a qualitative approach has been used to gain a deeper understanding of who makes partner in a large auditing firm and to fulfill the purpose of the study. In the study eight semi-structured interviews were conducted, including three managers and five partners. Both profession theory and organizational theory has been used mostly as a background description. The main focus of the study is Bourdieu's theory of cultural capital and habitus.   Finally, we found that the one who makes partner is the one who has the ability to run the company and generate revenue for the company. It is therefore important to be market-oriented and to like doing business.

The purpose of the study is to gain an understanding of professionals view on manualbased treatment programs in pratice. In addition, we also want to highlight their approaches to the manualbased treatment programs in their work. The study is based on eight qualitative interviews with professionals working in the Swedish Probation Service. In this study we used three theoretical frameworks in order to analyze the result. The theories we used were profession, organization professionalism and occupational professionalism, and tacit knowledge as we supplemented with the concept naiva theory. The result showed that the manualbased treatment programs were designed in different ways. It became clear that the different manualbased treatment programs influenced the professioneals view on the advantages and disadvantages that they could identify in working with these programs. Furthermore, it also became clear that their use of different strategies also was influenced by the design of the programs.

The audit industry is not any industry; it is crucial to all business activities. However, the trust of the auditors has been questioned following the noted corporate scandals which revealed financial crime and accounting fraud. Since the scandals affected large companies the most, and that large companies have auditing obligations, it is important to investigate how the trust of auditors appears in this group. The purpose of the study is therefore to explore factors that affect large firm's trust in auditors. The study is however limited to only investigate this nationally. Based on previous research, it can be assumed that the auditor's competence, independence, confidentiality and laws and norms affect the large companies’ trust. The four factors constitute the study's independent variables and thus the developed model. To empirically test the model, a web-based survey has been conducted, resulting in 78 answers. All independent variables proved to be positively significant, which means that there is a statistically positive connection between each independent variable and the dependent variable trust. The conclusion of the study is therefor that large companies have greater trust for an auditor who has good competence, acts independently, maintains the confidentiality and follow laws and norms of the audit industry. Since we investigated factors that affect large firm's trust, it would be interesting to read a comparative analysis of factors affecting the trust of small, medium and large companies. Another interesting study would be to investigate how the auditor agencies market to reach both existing and potential clients. / Revisionsbranschen är inte vilken bransch som helst, den är nämligen avgörande för all näringsverksamhet. Däremot har förtroendet för revisorerna ifrågasatts efter de uppmärksammade företagsskandalerna som innebar att ekonomisk brottslighet och redovisningsfusk avslöjades. Då skandalerna berörde stora företag mest samt att stora företag har revisionsplikt, är det av betydelse att undersöka hur förtroendet för revisorerna ser ut i denna grupp. Studiens syfte är därför att utforska faktorer som påverkar stora företags förtroende för revisorer. Dock avgränsas studien till att enbart undersöka förtroendet för revisorer nationellt. Utifrån tidigare forskning kan det antas att revisorns kompetens, oberoende, tystnadsplikt samt lagar och normer påverkar de stora företagens förtroende. De fyra faktorerna utgör således studiens oberoende variabler och därmed utvecklade modell. För att empiriskt testa modellen har en webbaserad enkätundersökning genomförts, vilket resulterade i 78 fullständiga svar. Samtliga oberoende variabler visade sig vara positivt signifikanta, vilket tyder på att det finns ett statistiskt positivt samband mellan varje oberoende variabel och den beroende variabeln förtroende. Studiens slutsats är således att stora företag har högre förtroende för en revisor som har god kompetens, agerar oberoende, upprätthåller tystnadsplikten samt följer revisionsbranschens lagar och normer. Då vi undersökt faktorer som påverkar stora företags förtroende, hade det varit intressant att läsa en jämförande analys gällande faktorer som påverkar små, medelstora och stora företags förtroende. En annan intressant studie hade varit en undersökning om hur revisionsbyråer marknadsför sig för att nå både befintliga och potentiella klienter.

A presente pesquisa investigou o sentido e as “forças” políticas da política de valorização e profissionalização dos professores públicos estaduais do Rio Grande do Sul. Foram mapeadas as políticas educacionais de três governos estaduais: governo Britto (1995/1998), governo Olívio (1999/2002) e governo Rigotto (2003/2006), sob o olhar de diferentes atores institucionais: secretários estaduais de educação, conselheiros estaduais de educação, formadores de docentes, representantes do sindicato de professores, representante da associação de professores e professores estaduais. Este trabalho investigativo é de caráter descritivo-interpretativo, com abordagem qualitativa. Como suporte teórico-metodológico, utilizei o Ciclo de Políticas proposto por Ball e seus colaboradores (1992), apresentado em três etapas interligadas: etapa da influência da política, etapa da produção da política e etapa dos efeitos da política. Foram escolhidas quatro categorias investigativas: política educacional, valorização profissional, profissionalização dos professores, formação acadêmico-profissional. Na etapa da influência da política, apresento instrumentos conceituais e composições no território da gestão da educação internacional e nacional, que interferiram na proposição e/ou efetivação da política na área educacional; na etapa da produção da política, é evidenciado o ordenamento da valorização, profissionalização e formação dos professores em âmbitos nacional e estadual; e, na etapa dos efeitos da política, com o (entre)cruzamento dos olhares dos diferentes atores, desafiei-me a discutir as divergências e convergências que se fizeram presentes. Com base na orientação conceitual-analítica (SANDER, 2007), composta por quatro modelos de gestão da educação, concedidos à luz dos critérios de desempenho administrativo, respectivamente: eficiência econômica, eficácia pedagógica, efetividade política, relevância cultural; complementado pelo paradigma multidimensional democrático, foi possível explicitar um mapeamento das “forças” políticas que se fizeram presentes na política educacional de valorização e profissionalização dos professores estaduais do RS, no período de 1995 a 2006. Pude constatar que foram períodos inconstantes, que receberam influências da política internacional indiretamente e/ou diretamente do contexto neoliberal vivenciado pela política nacional. Assim, parte-se de um contexto de regulação do Estado, evidenciando a efetividade política e a eficiência econômica, complementadas pela eficácia pedagógica, sob uma gestão democrática representativa; passa-se ao contexto da regulamentação do Estado, em que a efetividade política e a relevância cultural são destacadas, complementadas pela eficácia pedagógica e pela eficiência econômica, constituindo, assim, a multidimensionalidade da gestão democrática; e, por último, chega-se ao contexto da desregulação do Estado, em que a eficiência econômica é evidenciada, complementada pela eficácia pedagógica, com ausência da efetividade política e da relevância cultural, indícios da gestão gerencialista. A política educacional investigada apresentou uma descontinuidade administrativa: passou de uma fase de estabilidade ao constituído para uma fase de mudança constituinte e retrocedeu a uma fase do “não-constituído”. As policies educacionais estiveram engendradas às politics, sob a influência de ideologias político-partidárias, movimentos do sindicato da categoria, imposições dos contextos nacional e internacional, crise socioeconômica. Isso evidenciado em graus de influência maiores ou menores dependendo da organização da polity nas diferentes gestões governamentais. / This research investigated the meaning and the political “forces” of the valorization and professionalization policy of the state public school teachers of Rio Grande do Sul. Were mapped the education policies of three governments: government Britto (1995/1998), government Olívio (1999/2002) and government Rigotto (2003/2006), from the perspective of different institutional actors: state secretaries of education, counselors of education, teacher trainers, representatives of the teachers union, representing of teachers' association and state teachers. This investigative work has a descriptive-interpretive character, with qualitative approach. As theoretical-methodological support, I used the Policy Cycle proposed by Ball e cols. (1992), presented in three interrelated stages: stage of policy's influence, stage of policy‟s production and stage of policy's effect. Four investigative categories were chosen: educational policy, professional appreciation, teacher professionalization, academic and professional training. In the phase of policy influence, I present conceptual instruments and compositions in the dominion of international and national education management, that interfere in the proposition and/or realization of policy in education area; in the policy production stage, is evidenced in the planning of valorization, professionalization and teachers‟ formation in national and state areas; and, in step of the policy's effects, with the (among)crossing of the eyes of different actors, challenged me to discuss the differences and similarities that were present. Based on the conceptual-analytical orientation (SANDER, 2007), consists of four models of education management, granted under the criteria of administrative performance, namely: economic efficiency, educational effectiveness, political effectiveness, cultural relevance; supplemented by a multidimensional democratic paradigm, it was possible to clarify a mapping of the "strength" policies that were present in the educational policy of RS state teachers' valorization and professionalization, from 1995 to 2006. I found that were unstable periods, which were influenced by international policy indirectly and/or directly from the neoliberal context, experienced by national policy. So, starts of a context of government regulation, showing the policy effectiveness and the economic efficiency, complemented by pedagogic effective, under a representative democratic management; go to the context of State regulation, in which the policy effectiveness and cultural relevance are highlighted, complemented by the pedagogic effectiveness and economic efficiency, thus constituting the multidimensional aspect of democratic management; and, finally, arrives at the context of the state deregulation, where economic efficiency is demonstrated, complemented by pedagogic effective, with the absence of policy effective and cultural relevance, evidence of the managerial management. The educational policy investigated showed a lack of administrative continuity: increase from one phase of stability up to a phase of constituent change and back to a phase of “non-constituent”. The educational policies were engendered to the politics, under the influence of political-party ideologies, movements of the labor union, charges of national and international context, socioeconomic crisis. This is evidenced in degrees of influence larger or smaller depending on the organization of the polity in the different government administrations. / La presente pesquisa investigó el sentido y las "fuerzas” políticas de la política de valoración y profesionalización de los profesores públicos estatales en Rio Grande do Sul. Fueron mapeadas las políticas educativas de tres gobiernos estatales: el gobierno Britto (1995/1998), el gobierno Olívio (1999/2002) y el gobierno Rigotto (2003/2006), desde la perspectiva de diferentes actores institucionales: secretarios estatales de educación, consejeros estatales, formadores de docentes, representantes del sindicato de maestros, representante de la asociación de profesores y maestros del estado. Esta investigación tiene un carácter descriptivo-interpretativo, con enfoque cualitativo. Como apoyo teórico-metodológico fue utilizado el Ciclo de la Política propuesta por Ball y sus colaboradores (1992), presentando tres etapas relacionadas entre sí: la etapa de influencia política, la etapa de la producción de la política y la etapa de los efectos de la política. Fueron elejidas quatro categorías de investigación: política educativa, valoración profesional, formación docente, formación académica-profesional. En la etapa de influencia de la política, se presentan instrumentos conceptuales y composiciones dentro del terreno de la gestión de la educación internacional y nacional que interfirieron con la propuesta y/o efectivación de la política en el area educacional; en la etapa de la producción de la política se evidencia la organización legal de la valorización, profesionalización y capacitación de los maestros a nível nacional y estadual; y, en la etapa de los efectos de la política, con el (entre)cruzamiento de las visiones de diferentes actores, me desafié a discutir las diferencias y similitudes que estaban presentes. Basándose en la orientación conceptual de análisis (SANDER, 2007), compuesta por cuatro modelos de gestión de la educación, concebidos bajo la luz de los criterios de desempeño administrativo, respectivamente: eficiencia económica, la eficacia pedagógica, la efectividad política, la relevancia cultural, complementado por el paradigma democrático multidimensional fue posible diseñar un mapa de las "fuerzas" políticas que estaban presentes en la política educacional de valoración y profesionalización de los profesores estatales de RS, en el período de 1995 a 2006. Constaté que fueron períodos inconstantes, que recibieron influencias de la política internacional indirecta y/o directamente en el contexto neoliberal experimentado por la política nacional. Así, se inicia un marco de regulación del gobierno del Estado, verificando la efectividad política y la eficiencia económica, complementadas por la eficacia pedagógica, bajo una democracia representativa; se pasa al contexto de reglamentación del Estado, en que la efetividade política e la relevancia cultural son destacadas, complementadas por la eficacia pedagógica y por la eficiencia economica, constituyendo el aspecto multidimensional de la gestión democrática; y, finalmente, se llega al contexto de la desreglamentación del Estado, donde la eficiencia económica es verificada, complementada por la eficacia pedagógica, con la falta de la efetividade política y de la relevancia cultural, indícios de una gestión gerencialista. La política educacional investigada presentó descontinuidad administrativa: pasando de la fase de estabilidad “constituida” para una fase de cambio “constituyente” y retrocedió a una fase del “no-constituido”. Las policies educativas fueron engendradas en las polics, bajo la influencia de las ideologías político-partidarias, los movimientos de los sindicatos de la categoria, imposiciones de los contextos nacional e internacional, la crisis socioeconómica. Esto se evidencia en grados de influencia mayor o menor dependiendo de la organización de la polity en las diferentes administraciones gubernamentales.

A presente pesquisa investigou o sentido e as “forças” políticas da política de valorização e profissionalização dos professores públicos estaduais do Rio Grande do Sul. Foram mapeadas as políticas educacionais de três governos estaduais: governo Britto (1995/1998), governo Olívio (1999/2002) e governo Rigotto (2003/2006), sob o olhar de diferentes atores institucionais: secretários estaduais de educação, conselheiros estaduais de educação, formadores de docentes, representantes do sindicato de professores, representante da associação de professores e professores estaduais. Este trabalho investigativo é de caráter descritivo-interpretativo, com abordagem qualitativa. Como suporte teórico-metodológico, utilizei o Ciclo de Políticas proposto por Ball e seus colaboradores (1992), apresentado em três etapas interligadas: etapa da influência da política, etapa da produção da política e etapa dos efeitos da política. Foram escolhidas quatro categorias investigativas: política educacional, valorização profissional, profissionalização dos professores, formação acadêmico-profissional. Na etapa da influência da política, apresento instrumentos conceituais e composições no território da gestão da educação internacional e nacional, que interferiram na proposição e/ou efetivação da política na área educacional; na etapa da produção da política, é evidenciado o ordenamento da valorização, profissionalização e formação dos professores em âmbitos nacional e estadual; e, na etapa dos efeitos da política, com o (entre)cruzamento dos olhares dos diferentes atores, desafiei-me a discutir as divergências e convergências que se fizeram presentes. Com base na orientação conceitual-analítica (SANDER, 2007), composta por quatro modelos de gestão da educação, concedidos à luz dos critérios de desempenho administrativo, respectivamente: eficiência econômica, eficácia pedagógica, efetividade política, relevância cultural; complementado pelo paradigma multidimensional democrático, foi possível explicitar um mapeamento das “forças” políticas que se fizeram presentes na política educacional de valorização e profissionalização dos professores estaduais do RS, no período de 1995 a 2006. Pude constatar que foram períodos inconstantes, que receberam influências da política internacional indiretamente e/ou diretamente do contexto neoliberal vivenciado pela política nacional. Assim, parte-se de um contexto de regulação do Estado, evidenciando a efetividade política e a eficiência econômica, complementadas pela eficácia pedagógica, sob uma gestão democrática representativa; passa-se ao contexto da regulamentação do Estado, em que a efetividade política e a relevância cultural são destacadas, complementadas pela eficácia pedagógica e pela eficiência econômica, constituindo, assim, a multidimensionalidade da gestão democrática; e, por último, chega-se ao contexto da desregulação do Estado, em que a eficiência econômica é evidenciada, complementada pela eficácia pedagógica, com ausência da efetividade política e da relevância cultural, indícios da gestão gerencialista. A política educacional investigada apresentou uma descontinuidade administrativa: passou de uma fase de estabilidade ao constituído para uma fase de mudança constituinte e retrocedeu a uma fase do “não-constituído”. As policies educacionais estiveram engendradas às politics, sob a influência de ideologias político-partidárias, movimentos do sindicato da categoria, imposições dos contextos nacional e internacional, crise socioeconômica. Isso evidenciado em graus de influência maiores ou menores dependendo da organização da polity nas diferentes gestões governamentais. / This research investigated the meaning and the political “forces” of the valorization and professionalization policy of the state public school teachers of Rio Grande do Sul. Were mapped the education policies of three governments: government Britto (1995/1998), government Olívio (1999/2002) and government Rigotto (2003/2006), from the perspective of different institutional actors: state secretaries of education, counselors of education, teacher trainers, representatives of the teachers union, representing of teachers' association and state teachers. This investigative work has a descriptive-interpretive character, with qualitative approach. As theoretical-methodological support, I used the Policy Cycle proposed by Ball e cols. (1992), presented in three interrelated stages: stage of policy's influence, stage of policy‟s production and stage of policy's effect. Four investigative categories were chosen: educational policy, professional appreciation, teacher professionalization, academic and professional training. In the phase of policy influence, I present conceptual instruments and compositions in the dominion of international and national education management, that interfere in the proposition and/or realization of policy in education area; in the policy production stage, is evidenced in the planning of valorization, professionalization and teachers‟ formation in national and state areas; and, in step of the policy's effects, with the (among)crossing of the eyes of different actors, challenged me to discuss the differences and similarities that were present. Based on the conceptual-analytical orientation (SANDER, 2007), consists of four models of education management, granted under the criteria of administrative performance, namely: economic efficiency, educational effectiveness, political effectiveness, cultural relevance; supplemented by a multidimensional democratic paradigm, it was possible to clarify a mapping of the "strength" policies that were present in the educational policy of RS state teachers' valorization and professionalization, from 1995 to 2006. I found that were unstable periods, which were influenced by international policy indirectly and/or directly from the neoliberal context, experienced by national policy. So, starts of a context of government regulation, showing the policy effectiveness and the economic efficiency, complemented by pedagogic effective, under a representative democratic management; go to the context of State regulation, in which the policy effectiveness and cultural relevance are highlighted, complemented by the pedagogic effectiveness and economic efficiency, thus constituting the multidimensional aspect of democratic management; and, finally, arrives at the context of the state deregulation, where economic efficiency is demonstrated, complemented by pedagogic effective, with the absence of policy effective and cultural relevance, evidence of the managerial management. The educational policy investigated showed a lack of administrative continuity: increase from one phase of stability up to a phase of constituent change and back to a phase of “non-constituent”. The educational policies were engendered to the politics, under the influence of political-party ideologies, movements of the labor union, charges of national and international context, socioeconomic crisis. This is evidenced in degrees of influence larger or smaller depending on the organization of the polity in the different government administrations. / La presente pesquisa investigó el sentido y las "fuerzas” políticas de la política de valoración y profesionalización de los profesores públicos estatales en Rio Grande do Sul. Fueron mapeadas las políticas educativas de tres gobiernos estatales: el gobierno Britto (1995/1998), el gobierno Olívio (1999/2002) y el gobierno Rigotto (2003/2006), desde la perspectiva de diferentes actores institucionales: secretarios estatales de educación, consejeros estatales, formadores de docentes, representantes del sindicato de maestros, representante de la asociación de profesores y maestros del estado. Esta investigación tiene un carácter descriptivo-interpretativo, con enfoque cualitativo. Como apoyo teórico-metodológico fue utilizado el Ciclo de la Política propuesta por Ball y sus colaboradores (1992), presentando tres etapas relacionadas entre sí: la etapa de influencia política, la etapa de la producción de la política y la etapa de los efectos de la política. Fueron elejidas quatro categorías de investigación: política educativa, valoración profesional, formación docente, formación académica-profesional. En la etapa de influencia de la política, se presentan instrumentos conceptuales y composiciones dentro del terreno de la gestión de la educación internacional y nacional que interfirieron con la propuesta y/o efectivación de la política en el area educacional; en la etapa de la producción de la política se evidencia la organización legal de la valorización, profesionalización y capacitación de los maestros a nível nacional y estadual; y, en la etapa de los efectos de la política, con el (entre)cruzamiento de las visiones de diferentes actores, me desafié a discutir las diferencias y similitudes que estaban presentes. Basándose en la orientación conceptual de análisis (SANDER, 2007), compuesta por cuatro modelos de gestión de la educación, concebidos bajo la luz de los criterios de desempeño administrativo, respectivamente: eficiencia económica, la eficacia pedagógica, la efectividad política, la relevancia cultural, complementado por el paradigma democrático multidimensional fue posible diseñar un mapa de las "fuerzas" políticas que estaban presentes en la política educacional de valoración y profesionalización de los profesores estatales de RS, en el período de 1995 a 2006. Constaté que fueron períodos inconstantes, que recibieron influencias de la política internacional indirecta y/o directamente en el contexto neoliberal experimentado por la política nacional. Así, se inicia un marco de regulación del gobierno del Estado, verificando la efectividad política y la eficiencia económica, complementadas por la eficacia pedagógica, bajo una democracia representativa; se pasa al contexto de reglamentación del Estado, en que la efetividade política e la relevancia cultural son destacadas, complementadas por la eficacia pedagógica y por la eficiencia economica, constituyendo el aspecto multidimensional de la gestión democrática; y, finalmente, se llega al contexto de la desreglamentación del Estado, donde la eficiencia económica es verificada, complementada por la eficacia pedagógica, con la falta de la efetividade política y de la relevancia cultural, indícios de una gestión gerencialista. La política educacional investigada presentó descontinuidad administrativa: pasando de la fase de estabilidad “constituida” para una fase de cambio “constituyente” y retrocedió a una fase del “no-constituido”. Las policies educativas fueron engendradas en las polics, bajo la influencia de las ideologías político-partidarias, los movimientos de los sindicatos de la categoria, imposiciones de los contextos nacional e internacional, la crisis socioeconómica. Esto se evidencia en grados de influencia mayor o menor dependiendo de la organización de la polity en las diferentes administraciones gubernamentales.

L'éducation spécialisée est traversée, depuis une dizaine d'années, par de profondes mutations institutionnelles. Les éducateurs spécialisés, qui en sont des acteurs parmi d'autres, ont tendance à leur imputer les effets de la « crise identitaire » qui gagnerait leur profession. Nous démontrons, pour notre part, que celle-ci est surtout la résurgence d'une disjonction originelle entre leur identité pour soi et leur identité pour autrui. Plus qu'une déprofessionnalisation, nous soutenons la thèse selon laquelle les éducateurs spécialisés, sous l'effet des changements à l'œuvre, sont confrontés aux limites de leur professionnalisation historiquement inachevée. Nous montrons ainsi que nos enquêtés jouent de leur autonomie, se saisissant des opportunités offertes par ces mutations institutionnelles, pour réduire les brouillages originels de leur identité sociale et professionnelle. Il reste que l'enjeu identitaire n'est pas un objet de négociation ordinaire puisqu'il engage des conceptions professionnelles, la perception de son utilité sociale et, plus fondamentalement encore, l'image de soi. Présentant les caractéristiques majeures de l'éducation spécialisée et des mutations systémiques en cours, nous exposons, dans notre première partie, les fondements de notre problématique de recherche. Dans la seconde, nous dévoilons les dynamiques de négociation institutionnelles et organisationnelles dans lesquelles sont engagés nos interviewés au sein de leurs établissements ou services. Enfin, dans notre troisième partie, nous démontrons que les dynamiques identitaires de nos enquêtés participent de la recomposition des pratiques et de la profession d'éducateur spécialisé elle-même. / In the last ten years, the field of special education has undergone profound institutional changes. The special education teachers, who are among the actors of this field, would tend to attribute the effects of the « identity crisis » that could be encroaching on their profession to these changes. We shall demonstrate that this crisis is essentially the re-emergence of what is first a disjunction between their personal identity and their virtual identity. In our thesis, we shall defend the idea that, rather than a de-professionalization, special education teachers, under the influence of on-going changes, are confronted with the limitations of their historically incomplete professionalization. We shall thus show that our interviewees use their personal autonomy to seize opportunities proffered by these institutional changes, to reduce the gap between their personal and virtual identity. Nevertheless, identity is not a matter of ordinary negotiation as it involves professional conceptions, perception of one's social utility, and even more fundamentally, one's self-image. With an introduction to the main features of the field of special education and the on-going system changes, we shall outline the basis of our research analysis in the first part. In the second part, we shall reveal the dynamics of institutional and organisational negotiation that our interviewees are involved in, in their respective institutions or service centres. Finally in our third part, we shall show that the identity-based dynamics of our interviewees play a role in reconstructing practices and the job of special education teacher itself.

En France, au cours du processus de réforme de la médecine du travail, qui s’étend sur la première décennie des années 2000, la « pluridisciplinarité » s’impose comme une solution à une situation de crise que traverse le domaine de la prévention des risques professionnels. Elle doit remédier à la fois au déficit démographique de médecins du travail et à l’étroitesse du modèle français de prévention, jugé trop « médico-centré ». À partir du cas d’un service de santé au travail, cette recherche éclaire les enjeux de mise en œuvre d’une diversification de la main-d’œuvre des services. Elle analyse en particulier les « luttes juridictionnelles » (Abbott, 1988) qui opposent les médecins du travail aux groupes professionnels introduits au titre de la « pluridisciplinarité ». Des infirmières, des assistantes spécialisées dans la santé au travail, et des « intervenants en prévention des risques professionnels » (IPRP) viennent en effet à la fois assister le médecin sur des tâches qu’il n’a plus le temps d’accomplir et élargir son action à des domaines jusque-là peu investis par les services de santé au travail, repoussant ainsi les frontières de l’activité de ces organisations. Le dispositif « pluridisciplinaire » ne se présente pas comme un simple redéploiement de moyens mais redéfinit le contenu de l’activité de chacun. Ainsi, l’analyse des conflits occasionnés par la division du travail de prévention des « risques psychosociaux » fera apparaître, au-delà de clivages interprofessionnels, différentes conceptions de la santé au travail et de la mission de prévention. / Throughout the reform of the French occupational medical system in the first decade of the 2000s, "multidisciplinarianism" imposed itself as a solution to the ongoing crisis of professional risk prevention. It addressed both the demographic deficit of occupational doctors and the narrowness of the French prevention model, deemed too "medico-centered". Through the case of a specific occupational health service, the « SST1 », this research brings to light the stakes involved in carrying out a new policy based on workforce diversification. Namely, it analyses the « jurisdictional conflicts » (Abbott 1988) opposing occupational doctors from the newly introduced professional groups: nurses, assistants, professional risks specialists from different disciplines (ergonomists, psychologists, toxicologists…). Theses new groups both assist doctors on tasks they no longer have time to complete and enlarge their action to fields that were until then not dealt with in occupational health services, thus redefining the borders of their activity. Spreading itself beyond a simple reassignment of means, the "multidisciplinary" system reshapes the content of everyone’s activity. Therefore, an analysis of the conflicts incurred by the prevention of "psychosocial risks" will help put forward different conceptions of occupational health, and of the prevention mission, that can look further than the discrepancies between professional groups.

Det är inte mycket i vår vardag som undkommit att påverkas av digitaliseringens framfart. Mycket handel sker idag över internet och våra bankärenden görs idag allt mer frekvent genom mobiltelefonen. Utvecklingen pekar mot att konsumenter av olika produkter och tjänster blir allt mer digitala i sin relation med olika organisationer. När konsumenternas beteenden ändras påverkas även företagen som tillhandahåller de olika produkterna och tjänsterna.Denna trend har kunnat uppmärksammas i redovisningsbranschen. Allt fler digitala tjänster har på senare tid dykt upp på den svenska marknaden i form av bokföringsappar och förenklade program som ska underlätta för företagare att själva sköta sin bokföring. Den här studien syftar därför till att studera fenomenet. Studien uppmärksammar hur olika aktörer i branschen ställer sig till förändringarna genom att belysa vilken strategi och eventuella förändringsprocesser de har gentemot digitaliseringens möjligheter och utmaningar. Redovisningsbranschen tillhör en gren inom affärsprofessionalismen som är en svag form av profession. Därför har forskning kring både maskinbyråkratier och professioner varit av relevans för utformandet av studiens referensram där vi tar upp olika sätt digitaliseringen påverkat dessa typer av organisationer.Studien syftar till att belysa hur redovisningsbranschen reagerar på och väljer att bemöta digitaliseringens utmaningar och hur strategierna skiljer sig åt beroende på hur de ställer sig till utvecklingen. Vi har valt en kvalitativ metod till studien och har genomfört semistrukturerade intervjuer med sju stycken auktoriserade redovisningskonsulter på olika redovisningsbyråer i Västra Götaland. Resultatet av vår studie visar att strategierna för att bemöta digitaliseringen skiljer sig åt mellan byråer och vi har kunnat urskilja tre dominerande strategier som vi redogör för i vår analys. Vi har i studien även kunnat observera att vissa delar hos redovisningsbyråerna skiftar från att vara professionellt strukturerade till att anamma egenskaper från maskinbyråkratin vid förändringsprocesser gentemot digitaliseringen. / It is not much in our everyday lives that escapes to be influenced by the progress of digitization. Much trade is today done over the internet, and our banking errands are being made more frequently through smartphones. The trend indicates that consumers of different products and services are becoming increasingly digital in their relationship with different organizations. But a change in consumer behavior also affects companies that provide the different products and services.This trend has been observed in the accounting profession. Many digital services have recently appeared in the Swedish market in form of apps and simplified programs that will make it easier for business owners to manage their bookkeeping themselves. This study therefore aims to study that phenomenon. The study draws attention to how different actors in the profession adapt to the changes by highlighting the strategy and possible change processes they proceed to face the potentials and challenges of digitization. The accounting profession belongs to a branch of business professionalism, which is a weak form of profession. Therefore, research on both machine bureaucracies and professions has been relevant to the design of the study's reference framework, where we address the different ways digitization influences these types of organizations.The propose of the study is to highlight in which ways the accounting profession reacts and chooses to respond to the challenges of digitization and how the strategies differ depending on their attitude towards the development. We have chosen a qualitative method to our study and have conducted semi-structured interviews with seven certified accounting consultants at various accounting agencies in Västra Götaland, Sweden. The result of our study shows that the strategies for managing the digitization differ between agencies and we have been able to distinguish three dominant strategies that we describe in our analysis. We have also observed that certain parts of the accounting agencies shift from being professionally structured to acquire some characteristics from machine bureaucracies in the change processeses towards the digitization.This study will hereafter be in Swedish.

Bakgrund I begreppet arbetsmiljö ingår de fysiska, psykiska och sociala upplevelser som en individ har i sitt arbete. Distriktssköterskans arbetsplats kan vara stressig på flera sätt vilket kan påverka den psykosociala arbetsmiljön negativt. Tillfredsställelse och motivation i arbetslivet är grundläggande för god psykosocial arbetsmiljö och för en individs goda hälsa. Syfte Att undersöka distriktsköterskors erfarenheter av psykosocial arbetsmiljö i primärvården. Metod Föreliggande studie har genomförts som en kvantitativ enkätstudie med deskriptiv design. Resultat 55,5 procent av informanterna upplevde stress i sitt arbete men ansåg ändå att de har rimligt med tid avsatt till patienterna. Informanterna hade övervägande goda erfarenheter av sociala relationer/samspel på arbetsplatserna, dock visade det sig att två informanter hade tydliga erfarenheter av utanförskap och hade känt sig utfrysta. Resultatet visade att informanterna sammantaget kände sig glada, förnöjda och att de är nöjda med sin arbetsmiljö över lag. Konklusion Författarna till föreliggande studie befarar att stressen som distriktssköterskor utsätts för i sitt yrke påverkar den psykosociala arbetsmiljön negativt. Effekten av detta torde vara att grunden i distriktssköterskans profession, det vill säga kärnkompetenserna och ICN:s etiska kod, blir svåra att bevara och detta kan i slutändan påverka patientsäkerheten negativt. / Background The term work environment includes physical, mental and social experiences that an individual has in his work. The district nurse's workplace may be stressful in several ways, which may adversely affect the psychosocial work environment. Satisfaction and motivation in working life is fundamental to a good psychosocial work environment and for an individual's good health. Aim To investigate district nurses' experiences of psychosocial work environment in primary health care. Method The survey has been conducted as a quantitative survey with descriptive design. Results 55.5 percent of the informants experienced stress in their work, they felt that they had reasonable time allocated to patients. The informants had predominantly good experiences of social relations / interaction at the workplace, however, it appeared that three informants had clear experiences of exclusion and had felt unfitted. The result showed that the informants overall felt happiness, satisfaction and were satisfied with their working environment overall. Conclusion The authors of the present study fear that the stress posed by district nurses in their occupation adversely affects the psychosocial work environment. The effect of this could be that the foundation of the district nurse's profession, core competencies and ICN's code of ethics, becomes difficult to preserve and this can ultimately affect patient safety.