Currently the entire South African industry of Environmental Control Officers (ECOs) is unregulated, yet ECOs have the important task of checking and verifying compliance to environmental regulatory and performance requirements. According to international best practice principles for Environmental Impact Assessment (EIA), the process should be made credible through independent checks and verification (IAIA, 1999:3). According to the Environmental Impact Assessment Management Strategy Subtheme 5, quality assurance can only be attained when practitioners fulfil competence and ethical practice criteria. In this document the South African Department of Environmental Affairs (SADEA) also noted that there is currently no home for ECOs, yet this is where effective monitoring and enforcement could significantly improve environmental outcomes. The central objective of this dissertation was to investigate the need for regulation of the South African ECO industry. Data obtained from the questionnaires indicated that 100% of respondents were in agreement that there is a need for regulation of the South African ECO industry. One of the key motivational factors identified by respondents was quality assurance, which is important, as the environmental legislative regime changes constantly. Various other factors were identified other than quality assurance and were labelled “drivers”. These include establishment of minimum standards in respect of qualifications and/or experience (core competencies), establishment of a professional code of conduct and ethics that enhances accountability and professionalism, skills improvement through continual professional development (CPD), enhancement of credibility, independence of practitioners, enhancement of skills for capacity building, protection of clients against substandard work and overall lack of professionalism, and finally creation of a source of information support and interaction. It was important to determine what drives the regulation of an industry, in order to establish whether the South African ECO industry has similar drivers justifying regulation. The establishment of qualification and competency requirements was an important objective of this research, as a set of these requirements is an essential toolkit for operating ECOs and key stakeholders of the industry. Various registration and competence requirements for ECOs were identified from the literature review and responses to the questionnaires and interviews. With this research the author also intended to establish which current accreditation bodies could be considered for registration of ECOs and regulation of the South African ECO industry. The dissertation concludes by emphasising the importance of regulating the South African ECO industry, as this will ensure that compliance monitoring takes place effectively. / M Environmental Management, North-West University, Potchefstroom Campus, 2014

Currently the entire South African industry of Environmental Control Officers (ECOs) is unregulated, yet ECOs have the important task of checking and verifying compliance to environmental regulatory and performance requirements. According to international best practice principles for Environmental Impact Assessment (EIA), the process should be made credible through independent checks and verification (IAIA, 1999:3). According to the Environmental Impact Assessment Management Strategy Subtheme 5, quality assurance can only be attained when practitioners fulfil competence and ethical practice criteria. In this document the South African Department of Environmental Affairs (SADEA) also noted that there is currently no home for ECOs, yet this is where effective monitoring and enforcement could significantly improve environmental outcomes. The central objective of this dissertation was to investigate the need for regulation of the South African ECO industry. Data obtained from the questionnaires indicated that 100% of respondents were in agreement that there is a need for regulation of the South African ECO industry. One of the key motivational factors identified by respondents was quality assurance, which is important, as the environmental legislative regime changes constantly. Various other factors were identified other than quality assurance and were labelled “drivers”. These include establishment of minimum standards in respect of qualifications and/or experience (core competencies), establishment of a professional code of conduct and ethics that enhances accountability and professionalism, skills improvement through continual professional development (CPD), enhancement of credibility, independence of practitioners, enhancement of skills for capacity building, protection of clients against substandard work and overall lack of professionalism, and finally creation of a source of information support and interaction. It was important to determine what drives the regulation of an industry, in order to establish whether the South African ECO industry has similar drivers justifying regulation. The establishment of qualification and competency requirements was an important objective of this research, as a set of these requirements is an essential toolkit for operating ECOs and key stakeholders of the industry. Various registration and competence requirements for ECOs were identified from the literature review and responses to the questionnaires and interviews. With this research the author also intended to establish which current accreditation bodies could be considered for registration of ECOs and regulation of the South African ECO industry. The dissertation concludes by emphasising the importance of regulating the South African ECO industry, as this will ensure that compliance monitoring takes place effectively. / M Environmental Management, North-West University, Potchefstroom Campus, 2014

No description available.

This study examines which competencies, among recent graduates in accounting and auditing, audit firms versus higher education institutions consider to be important and whether there are significant differences of opinion between these two groups. The study is limited to higher education institutions that train and teach in accounting and/or auditing as well as staff at auditing firms that practice and practice in accounting and/or auditing. We used T-tests and ANOVA tests to carry out the analysis of the collected answers. The results confirm previous studies to some extent, around the fact that there is an expectation gap between practitioners and educators, as some of the competencies examined had significant differences. We found that the intellectual skills; analytical ability, problem solving and critical thinking were the most important competencies for both groups. In addition, higher education institutions valued analytical skills as the most important competence, while audit firms valued accountability as the most important. / Denna studie undersöker vilka kompetenser, hos nyutexaminerade inom redovisning och revision, revisionsbyråer kontra lärosäten anser vara av vikt och om det finns signifikanta skillnader i åsikter mellan dessa två grupper. Studien är begränsad till lärosäten som utbildar och undervisar inom redovisning- och/eller revision samt personal på revisionsbyråer som är verksamma inom redovisning- och/eller revision. För att genomföra analysen användes T-test samt ANOVA-test för att genomföra analysen på de insamlade svaren. Resultaten bekräftar till viss del tidigare studier, kring att det finns ett förväntningsgap mellan utövare och utbildare, då några av de undersökta kompetenserna hade signifikanta skillnader. Kompetensområdet för de intellektuella färdigheterna; analytiska färdigheter, problemlösning samt kritiskt tänkande var de viktigaste kompetenserna för båda grupperna. Utöver detta värderade lärosätena analytiska färdigheter som den viktigaste kompetensen medan revisionsbyråerna värderade ansvarstagande som den viktigaste.

The demand for consultancy services has increased significantly since the companies began to shift from in-house staff to the purchasing of consulting services. The procurement of consul-tancy services can be considered among the most difficult service that goes to procure which means that it requires extensive knowledge of the purchaser to succeed in the process. In this report, I will examine how five public Swedish purchasers expressed their competence requirements regarding construction and design management ten years ago. I will also con-sider what type of skills they think are the most important today, and also see how the con-sultants' alleged expertise is examined. Finally, I will explain the five public purchasers thoughts on what might happen to their competence requirements in the nearest future. The report is structured in two parts where the first part is an analysis of the client's previous competence requirements. The second part consists of interviews with each individual client. The people that were interviewed all have extensive experience in project management, both from the private and public sectors. Conclusively, I will present what happened with their skills requirements over time and the likely reasons behind it, what forces that are behind changes in organizations, how the public purchasers follow up skill requirements and what they predict will happen to their skills requirements in the nearest future. / Efterfrågan på konsulttjänster har ökat avsevärt sedan många företag börjat köpa in dessa tjänster istället för att anställa egen personal. Att utnyttja konsulttjänster anses vara en av de svåraste tjänster som går att upphandla, vilket ställer krav på bred kompetens hos beställaren för att lyckas handla upp konsulter med rätt kompetens som matchar med projektens kom-plexitet. I den här rapporten undersöks hur fem svenska offentliga beställare uttryckte sin kompetens-kravsättning över bygg-och projekteringsledare tio år tillbaka i tiden. Det undersöks vilken typ av kompetens de riktar mest fokus på, samt hur konsulternas påstådda kompetens följs upp av de offentliga beställarna. Sammanfattningsvis kommer jag att redogöra för vad de fem offentliga beställarna tror kommer att hända med deras kompetenskrav inom den närmsta framtiden. I bakgrundskapitlet tillhandahålls en inblick i hur offentlig upphandling fungerar, där även konsulttjänsteupphandling och konsultföretagens affärsmodeller ser ut. Till grund för detta används faktorer bakom förändringar i organisationer, tillit mellan beställare och entre-prenör, hållbarhet i byggbranschen och outsourcing. Rapporten är uppbyggd i två delar, där ena delen utgörs av en analys av de offentliga bestäl-larnas tidigare kompetenskrav för åren 2005, 2010 och 2015. Den andra delen består av inter-vjuer med representanter från varje enskild beställare, samma fem beställare (Svenska bostä-der, Stockholms stad, Locum, Trafikverket och SL) som den tidigare delen baseras på. Perso-nerna som intervjuats har alla lång erfarenhet av projektledning, både från privat såväl som offentlig sektor. Slutligen presenteras hur kompetenskraven har utvecklats med tiden, tillsammans med tänk-bara faktorer som förklarar troliga anledningar till dess utveckling. Rapporten presenterar också vilka kompetenskrav som de offentliga beställarna ses som viktigast, hur de sköter granskningen av projektkonsulterna och vad de offentliga beställarna förutspår kommer att hända med sina kompetenskrav inom den närmsta framtiden.

Datum:2022-06-02 Nivå: Kandidatuppsats i företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Högskola Författare: AL Hano Faro, Sura George    920101  Alen Jajeno                               971228  Mohammad Jamal                    000910 Title:En studie om förändringen av redovisningskonsultens arbetsroll till följd av digitaliseringen Handledare:Ulla Pettersson Nyckelord: Redovisningskonsult, auktoriserad redovisningskonsult, kompetenskrav, digitalisering,profession, legitimitet, digitalisering inom redovisning Frågeställningar:           • Vilken förändring har digitaliseringen medfört på redovisningskonsultens arbetssätt och arbetsuppgifter under de senaste 10-15 åren?    Hur har redovisningskonsultens kompetenskrav förändrats under de senaste 10-15 åren med hänsyn till digitaliseringen?   Syfte: Syftet är att undersöka vad digitaliseringen medfört för förändringar till redovisningskonsultens arbetsuppgifter, arbetssätt samt kompetenskraven under de senaste 10-15 åren. Metod: Under arbetet kommer en kvalitativ explanatorisk metod att tillämpas, vilket omfattar ett antal intervjuer med både auktoriserade såväl som icke auktoriserade redovisningskonsulter. Tanken bakom intervjuerna är att ta reda på hur redovisningskonsulterna själva upplevt att digitaliseringen har påverkat bland annat hur yrkesrollen har förändrats över tid till följd av digitaliseringen samt vilka nya kompetenser kräver marknaden av redovisningskonsulter.  Slutsats: Slutsatserna som kan dras är att arbetssättet har skiftat idag från att ha tidigare varit analogt till att det blivit mer digitalt. Arbetsuppgifterna har blivit mer kundorienterad och skiftar sig mer till rådgivning. Den andra slutsatsen som kan dras är att kompetenskraven inte förändrats, men att tekniska framsteg har underlättat för redovisningskonsulten att utföra många arbeten och att detta bidragit med att konsulterna numera behöver utöka på sina IT kunskaper. / Date:2022-06-02 Level:Bachelor thesis in Business Administration, 15 cr  Institution: School of Business, Society and Engineering, Mälardalen University Authors: AL Hano Faro, Sura George    920101               Alen Jajeno                           971228              Mohammad Jamal                   000910 Title:A study of the change in the accounting consultant's work role as a result of digitalisation Tutor:Ulla Pettersson Keywords: Accounting consultant, authorized accounting consultant, competence requirements, digitalization in accounting Research questions: How has digitalization changed the accounting consultants work   procedure and tasks over a timespan of 10-15 years?  Are there any new competence requirements in the context of digitalization? Purpose: The purpose of this study is to analyze what digitalization has changed in the accounting consultants work procedure, tasks and competence requirements in the last 10-15 years. Method: In this qualitative study, we have gathered primary data from seven semistructured interviews. The interviews that have been conducted come from seven different accountants from six different accounting firms that range in size. The focus of the study is to see if digitization has brought forth any change and also analyze if there is any difference in competence requirements.    Conclusion: The conclusions that can be drawn are as follows the accounting consultants have gone from analogue to becoming more digital. The tasks have become more customer-oriented and shifted more towards analyzing and consulting the customer. The other conclusion that can be drawn is that the competence requirements have not changed, but that technical advances have made it easier for the accounting consultant to perform many jobs and that this has contributed to the consultants now having to expand their IT skills.

Tidigare forskning har visat på att samhället är allt mer beroende av teknologin, och att vår vardag inte fungerar utan tekniken idag. I och med teknikens framfart har alla branscher sett allt större influenser av digitaliseringen, något som även märks av inom redovisningsbranschen. Digitaliseringen ställer nya krav på samhället och människorna, och utmanar även förändrings benägenheten hos organisationer. Under den korta tiden som digitaliseringen har varit aktuell, har fenomenet förändrat en stor del av vardagen för redovisningskonsulter. Syftet med denna studie är att undersöka hur digitaliseringen har påverkat redovisningsarbetet. För att syftet skall uppnås har en kvalitativ metod valts, där semistrukturerade intervjuer utförs med 10 redovisningskonsulter med olika erfarenheter kring redovisningsarbetet. För att skapa oss en djupare förståelse kring digitaliseringen och redovisningsarbetet har en referensram, som utgår från 3 centrala begrepp, digitalisering, organisationsförändring, samt institutionalisering upprättats. Empiri är insamlad, som sedan analyseras tillsammans med de centrala begreppen i form av en analysmodell, som är utgångspunkten i den analys som görs. Ur analysen går det att konstatera att redovisningskonsulter fått se många förändringar i arbetet. Vissa bättre än andra, där alla är överens om att rollen som redovisningskonsult om några år kommer att fungera som en rådgivande roll åt kunderna som dessa arbetar med. / Previous research has shown that society is increasingly dependent on technology, and that our everyday lives do not work without technology today. With the advancement of technology, all industries have seen increasing influences from digitalisation, something that is noticeable in the accounting industry. Digitization places new demands on society and people, and also challenges the propensity for change in organizations. During the short time that digitalisation has been relevant, the phenomenon has changed a large part of everyday life for accounting consultants. The purpose of this study is to investigate how digitalisation has affected accounting work. In order to achieve the purpose, a qualitative method has been chosen, where semi-structured interviews are conducted with 10 accounting consultants with different experiences around the accounting work. In order to create a deeper understanding of digitalisation and accounting work, a reference framework has been established, which is based on 3 key concepts, digitalisation, organizational change, and institutionalization. Empirical data is collected, which is then analyzed together with the key concepts in the form of an analysis model, which is the starting point in the analysis that is performed. From the analysis, it can be stated that accounting consultants have seen a lot of changes in the work. Some better than others, where everyone agrees that the role of accounting consultant in a few years will serve as an advisory role to the clients they work with. This thesis is written in Swedish.

Signalprojekteringen konstruerar och skapar de förutsättningar som krävs för att en signalbygghandling ska färdigställas. Vid förändringar som exempelvis upprustningar, projekteras de signalställverk som finns placerade längs Sveriges järnvägar för att sedan byggas av entreprenader. Projekteringen är en grund för att skapa rätt förutsättningar för att genomföra ett kvalitativt bygge. Trafikverket har märkt av kvalitetsbrister inom signalprojekteringen, som har flertal orsaker men mycket pekar mot en brist på kompetens. Trafikverket har sedan 2019 infört nya kompetenskrav för sina upphandlingar med konsulter, som ska säkerställa att arbetet genomförs med rätt teknisk kompetens. Uppgiften är att undersöka om Trafikverkets nya kompetenskrav används, följs upp och om de åstadkommit en effekt samt om kravskrivningen bör justeras och åtgärder för främja kompetens, framföras. Examensarbetet genomförande bygger främst på datainsamling genom intervjuer och enkäter. Resultatet av detta projekt fastställde att kompetenskraven inte gett någon tydlig effekt i kvalitetsnivån. Mycket beror på att det är för tidigt för en utvärdering, då järnvägsprojekt har långa ledtider men också på andra faktorer. Kompetenskraven uppskattas men kravskrivning bör justeras för att bli tydligare. De åtgärder som ansågs mest lämpliga var återkoppling till projektör, eget forum för projektörer, anläggningsspecifika kurser och mentormöjligheter till oerfarna projektörer. En åtgärd som kan motverka mycket med kvalitetsbrister som nämns i projektet är mervärdesupphandlingar. Mervärdesupphandling medför möjligheter som att kravställa mjuka kriterier som exempelvis erfarenhet och utbildningar och motverkar de negativa effekter men den nuvarande upphandlingsformen på lägst pris. / Signal designing means construction and modelling of railway signal facilities. Changes within the railway leads to modelling being made where the adequate prerequisites for a functioning facility are drawn by using CAD or BIM. Trafikverket have noticed various of quality deficiencies within the modelling phase of their facilities. It is mainly due to a lack of technical competence for the signal designers. Since 2019, Trafikverket have implemented new requirements for competence during their negotiations with consulting firms that conduct the designs, as a countermeasure for these quality deficiencies within competence. However, the effect of these countermeasures is still unknown. The objective for this project is to examine if the new requirements are used in the projects, if they are followed-up and if there are any effects from them. Moreover, to conclude if the requirements should be adjusted and if there are valid measures to increase the development of competence for signal designers. The methodology of the project is mostly based on interviews with specialists and analyses of the results. The result concluded that there is no definite effect of the competence requirements, mostly due to the length (time) of railway related projects. Furthermore, the competence requirements are appreciated by Trafikverkets employees however, it should be adjusted to be more definite. The best countermeasures are feedback to signal designers and followed by other countermeasure such as an own forum, more specific facility courses (education) and mentors for signal designers. A new form of negotiation which is called the “More value negotiation” is also a method of countering quality deficiencies.