Although sustainability within human resource management has increasingly received attention amongst scholars and practitioners, not enough has been done to demonstrate how the concept of Sustainable HRM translates into practice. In the light of digitalization and globalization, knowledge-based actors within the modern business environment are facing rapid changes whereby the retainment of valuable skills and competencies has become crucial for ensuring competitive advantage. On the individual level, knowledge- based workers encounter challenges such as work intensification, extensive availability and work-life-balance when conforming with the changing nature of work. In addition, since employees’ loyalty and demands are continuously shifting, the concept of EmployerAttractiveness is becoming a larger strategic concern for knowledge-based firms. Employer Attractiveness also serves as one of the primary reasons for linking Sustainability with HRM. From the overlapping problem backgrounds of Sustainable HRM and Employer Attractiveness this study found a research gap which formulated the research question of this study:   “How can Sustainable HRM contribute to Employer Attractiveness?”    The purpose of this study serves to create an understanding of how Sustainable HRM is practiced and how it in turn contributes to Employer Attractiveness in terms of employee retainment. A qualitative inductive approach was undertaken to fulfil this purpose, in which nine semi-structured interviews with consultants and HR-workers belonging to small-and medium sized firms acknowledged as attractive employers was conducted. The interviews and empirical findings were structured accordingly with the core components of Sustainable HRM. The key findings retrieved highlights the interconnectedness between the four Sustainable HRM dimensions; long-term, impact, substance and partnership orientations, and the five values; application, development, economic, interest, social, used for assessing Employer Attractiveness. Based upon the analysis, a conceptual model was established to demonstrate how Sustainable HRM, influenced by its context, can contribute to employee-perceived Employer Attractiveness. This study theoretically contributes a further understanding of the concepts of Sustainable HRM and Employer Attractiveness respectively and combined, by introducing new figures and models valuable for the existing field of research. In practical terms, this study offers valuable managerial insights of how leaders and firms should view Sustainable HRM an integrative part of the entire firm alongside with recognizing the strategic potential of sustainability within HRM in terms of Employer Attractiveness. On a societal level, this study addresses the importance of raising more attention to the employees as key stakeholders within the social dimension of sustainability.

O Serviço Escola de um Curso de Graduação de Psicologia é uma instituição que, ao mesmo tempo em que presta serviços psicológicos à comunidade enquanto promoção de saúde mental, também visa a formação de psicólogos por meio de atividades práticas em estágios curriculares obrigatórios. No Serviço Escola de Psicologia são realizadas modalidades de atendimento psicológico à comunidade e, entre eles, há o atendimento psicológico de pais que procuram ajuda especializada diante de situações conflitivas com seus filhos, as quais não compreendem ou não conseguem mais intervir. O psicólogo é então chamado para auxiliar pais e filhos a compreender o que está ocorrendo na relação entre eles por meio de intervenções que promovam o resgate do processo de desenvolvimento emocional da criança, ao mesmo tempo em que permitem outra compreensão do seu modo de ser/viver por parte de seus pais. O pedido dos pais por atendimento psicológico de seu filho tem sido estudado por diversos autores da psicanálise, mas a ênfase do presente estudo está voltada à teoria do relacionamento paterno-infantil, conforme construída por Winnicott (1982, p. 40). Segundo Winnicott, as condições favoráveis apresentadas pelo ambiente (pais/família) permitirão que a criança possa amadurecer no tempo e ritmo desejável, ou seja, que ela possa ser si mesma em um tempo e um espaço. Se de início a dependência é absoluta, progressivamente a criança ruma à independência, desde que o ambiente (os pais, família, cuidadores, ou seja, quem estiver na função de cuidar) entenda que seu papel permanece, mesmo que modificado, em cada uma das fases do desenvolvimento da criança. Portanto, para Winnicott é fundamental que haja uma provisão ambiental permanente para que o percurso de amadurecimento da criança seja promovido. Ele aponta que, em algumas circunstâncias, as consultas terapêuticas permitem a retomada do percurso de desenvolvimento da criança desde que haja o suporte e o cuidado dos pais. Este estudo visa verificar se as Consultas Terapêuticas com pais e filhos, desenvolvidas em um Serviço Escola, são um método eficaz para investigar e compreender os mecanismos psíquicos envolvidos na interrupção do percurso de amadurecimento da criança. E também verificar se é um método que promove o resgate da comunicação entre os pais e a criança, a partir da re-inclusão dos pais no seu papel de sustentação do processo de amadurecimento da criança. Para tanto, foram acompanhadas e analisadas duas consultas terapêuticas de crianças e pais realizadas em um Serviço Escola buscando determinar se essa modalidade de atendimento clínico favoreceu a retomada do percurso de desenvolvimento da dupla pais/criança. Esse trabalho apresenta uma relevância social na medida em que propõe a adoção de um procedimento clínico psicanalítico à relação pais e filhos, quando ainda é possível evitar que modos patológicos de resolver o conflito se estruturem (SAFRA, 2005, p. 37), adquirindo, então, um caráter preventivo / The Serviço Escola from an undergraduate course at a Psychology School is an institution that while offers psychological services to a community promoting mental health, also serves as psychology education through the means of training work as part of course requisite. At the Psychology Serviço Escola modes of psychological support take place towards the community and, among them, there is the support for parents who seek specialized aid when facing conflicting situations with their children, which they cannot understand or can no longer intervene. A psychologist is then called in to assist parents and children to understand what is happening within their relationship through means of interventions which promote the rescue of the child\'s emotional development process, while allowing another comprehension of their being/living in the parents\' role. The parents\' request for psychological assistance for their children has been studied by various psychoanalysis authors, however the emphasis of this present study is towards the theory of paternal-child relationship, as constructed by Winnicott (1982, p. 40). According to Winnicott, the favorable conditions presented by the environment (parents/family) will allow children to grow up at desirable rhythm and time, which means that she can be herself within time and space. If at the beginning the dependency is absolute, progressively the child moves towards independency, as long as the environment (parents, family, caregivers, that is, any of all responsible for taking care) understands its role will remain, even if modified, in each phase of the child\'s development. Thus, for Winnicott it is fundamental that there is a permanent environment provision so that the child\'s growth path can be promoted. He points out that, in some occasions, therapeutic consultancy allows the resuming of the child\'s development path, as long as there is the parents support and care This study aims to verify if the Therapeutic Consulting with parents and children, developed at a Seviço Escola, are an efficient method to investigate and comprehend the psychological mechanisms involved within the interruption of the child\'s development path. It also aims to verify if it is a method that promotes the rescue of communication between the parents and the child from the point of re-inclusion of parents into their role of support within the process of the child\'s growth. Therefore, two therapeutic consultancies between parents and child were followed and analyzed within a Serviço Escola trying to determine if this mode of specialist assistance favored the rescuing of both parent/child\'s development path. This work presents a social relevance as it proposes the adoption of a psychoanalytic clinic procedure in relation to parents and children, when it is still possible to avoid that pathological modes of resolving conflicts take place (SAFRA, 2005, p.37), later acquiring a preventive aspect

The aim of this thesis was to analyse business environment in Austria and to evaluate the possibilities for Czech entrepreneurs and Czech job applicants on this market. The business environment in Austria was analysed on the basis of PESTLE analysis. I have carried out a questionnaire survey for comparison of business and working environment. I have conducted two interviews in order to gain information about possibilities of consultancy for Czech entrepreneurs entering Austrian market. This thesis is intended for future entrepreneurs, who would like to enter the Austrian market and for people, who would like to be employed in Austria.

A implantação de um processo ou programa de melhoria contínua pode ser verificada amplamente no contexto organizacional. Para que produtos, processos e serviços sejam melhorados é necessário a realização de intervenções, usualmente denominadas projetos de melhoria. Os profissionais, membros da organização, devem estar aptos, disponíveis e engajados na identificação, seleção e condução de projetos de melhoria. O presente estudo visa identificar elementos relevantes para a transformação efetiva de profissionais, membros da organização, em agentes internos de melhoria. Uma pesquisa de campo, de caráter exploratório foi realizada, utilizando a metodologia de estudo de casos múltiplos. Foram pesquisadas três montadoras onde foram capacitados 410 agentes internos de melhoria durante os anos de 2012 e 2014. Os elementos identificados como relevantes tiveram origem na revisão bibliográfica e nas evidências de pesquisa de campo. Recomendações a prática gerencial e a teoria acadêmica foram listadas, incluindo as limitações das conclusões. / The implementation of a continuous process or program can be broadly verified in the organizational context. In order to improve products, processes and services, it is necessary interventions, usually called improvement projects. The employees shall be qualified, available and committed in the identification, selection and implementation of improvement projects. This current study has the purpose to identify relevant elements for the effective transformation of employees into continuous improvement internal agents. This study is exploratory and a multiple case study research. Three automotive industries were researched which were qualified 410 improvement internal agents between 2012 e 2014. The elements identified as relevant came from bibliography review and from the evidenced from the field research. Recommendation to the managerial practice and to the academic theory were listed, including the limitations of the conclusions.

<p>The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.</p><p>As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions. They instead introduced an <em>Analytical Model</em>, which is a tool designed to help auditors in their decision making process concerning their independence. This has led us to the following research question: <em>What is the auditors' attitude towards auditing a company that they also offer a consultancy service? What measures do auditors take to maintain their independence?</em></p><p>The purpose of this study is therefore to acquire knowledge about auditor's attitude to provide consultancy service to their clients and if this affects their independence. We also wanted to see if the existing tools, such as the "Analytical Model" help auditors to maintain their independency. Another purpose is to find out if a difference exists between how auditors who work in large or small public companies handle the different situations that might affect their independence.</p><p>A deductive methodology was applied to acquire the necessary theories and previous research contributions in the area. Most of the work is from other countries and the results are contradicting. Some researchers have found that there is a relationship between consultancy service to audit clients and the impairment of the auditor's independence while others oppose.</p><p>In order to answer our research question, we performed sex qualitative interviews with certified public accountants in both small and large auditing firms. Our findings show that the consultancy service to audit clients affects the auditor's independence, especially if the consultancy service is substantial. We also found that there is a difference between how small and large companies manage different situations that may undermine the auditor's independence. Furthermore, our results show that the larger the auditing firm is, the better it is equipped to offer consultancy service to audit clients and at the same time maintain the auditor's independence. This is mainly due to the fact that large auditing firms have more qualified consultants who work in different departments with in the company. This makes it possible that some of the consultants deal with the auditing while others offer consultancy service to the same client.</p> / <p>Revisorernas dubbla roller och hur det kan påverka revisorns oberoendeställning är ett återkommande problem som har debatterats flitigt efter redovisningsskandalerna. Vid redovisningsskandalerna har de inblandade revisorerna fått kritik med tanke på att de har gjort ett undermåligt arbete samt lämnat felaktig information. Ett exempel på detta är Enronskandalen där lagstiftarna i USA ansåg att revisorerna i Enron brustit gällande oberoendereglerna och därmed inte påpekat alla fel som ledningen i Enron undanhöll från intressenterna. Samma problematik men i mycket mindre proportioner har även drabbat Sverige. Där ledningen i Skandia "fifflat" med bokföringen och revisorerna som skulle upptäcka bristerna såg bara mellan fingrarna. Efter dessa skandaler har anklagelser gjorts mot revisorerna om varför de inte förvarnat allmänheten tillräckligt om vad som försiggick i skandalföretagen. Detta har väckt vårt intresse att närmare undersöka och få en ökad förståelse om problematiken. Vidare har Många forskare och experter påpekat att revisorerna dilemma just ligger vid tillhandahållandet av dubbla tjänster gentemot revisionsklienten. En del har påpekat att problematiken ligger just vid konsultationen som revisorer ger till sina revisionsklienter, och att detta i sin tur påverkar revisorns möjlighet att utföra ett självständigt granskningsarbete.</p><p> </p><p>Lagstiftarna i Sverige har för några år sedan infört ett verktyg som revisorer skall förhålla sig till vid hantering av de rollkonflikter som kan uppstå vid rådgivning och granskning av företag. För att ta reda på hur denna rollkonflikt påverkar revisorernas obereondeställning vill vi ta del av revisorernas uppfattning om problematiken med dubbla roller. Vidare är vi intresserad att få en ökad förståelse om dubbla roller medför att revisorerna tenderar brista gällande deras oberoendeställning. Detta ledde till vår forskningsfrågar:</p><p>Vad är revisorns inställning till att en och samma revisor/revisionsbyrå erbjuder både konsult- och revisionstjänster till klienten och vad gör då revisorn för att bevara sin oberoendeställning vid tillhandahållandet av dessa dubbla tjänster till klienterna?</p><p>Syftet med studien är att förvärva en ökad förståelse om revisorernas inställning till dubbla roller och dess påverkan på revisorernas oberoende. Vidare ett av delsyftena är att resonera om de befintliga lagar och verktyg hjälper dem att uppfylla oberoendekravet eller om det behövs ytterligare lagskärpningar. Ett annat delsyfte är att analysera om det finns skillnader mellan stora och små revisionsbyråer gällande hanteringen av dubbla roller.</p><p>För att få en bra grund att stå på före vår empiri har vi genom ett deduktivt angreppssätt skaffat de nödvändiga teorier, lagar och forskningsresultatet kring revisorer och revisorns olika roller. Exempel på dessa teorier är revision, revisorns dubbla roller, oberoendekrav, analysmodellen och konsult- och granskningsarvoden. Vidare har vi även inslag av det abduktiva angreppssättet för att kunna ta del av eventuella teorier som eventuella kan komma fram genom djupintervjuerna. För att undersöka problematiken har vi valt att genomföra en kvalitativ studie där vi har undersökt sex revisorer, fyra av dessa arbetar i stora revisionsbyråer och resterande två på mindre byråer. Denna studie är vidare skriven ur revisorperspektiv där vi med en hermeneutisk kunskapssyn skall förstå och tolka respondenternas syn på problemområdet.</p><p>Vår studie har i korthet visat att fristående rådgivning till revisionsklienterna påverkar revisorns oberoendeställning. Vidare har det visat sig att det finns skillnader på hur stora och mindre revisionsbyråerna minimerar eller eliminerar olika hot för att bevara oberoendekravet.</p>

<p>Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.</p><p>A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied. A comparative analysis was performed, where the theoretically deduced model of ERP implementation was complemented and revised.</p><p>The result of the master thesis is a consultancy model with four phases, with related activities, for ERP implementation in service companies. In order to fulfill the needs identified in the study, the model includes the following:</p><p>- Clear responsibility distribution</p><p>- Milestones as ending criteria</p><p>- Suitable ways of work within the phases</p><p>During the study the need for an anchoring and commitment process, and the need to consider the customer’s features, emerged. This can contribute to consultancy firms getting enough involvement in the project from their customers, which is important in order to achieve desired quality and to finish the project within the given time frame.</p> / <p>Företag som anskaffar affärssystem är ofta missnöjda med projektet och konsultbolag önskar därför använda sig av projektmodeller för att lyckas med införanden. Eftersom forskningen kring affärssysteminföranden i tjänsteföretag är begränsad, finns ett behov av kartläggning av kritiska aktiviteter i införandeprojekt hos denna typ av företag. Mot bakgrund av detta är syftet med vårt examensarbete att utveckla en modell för införande av affärssystem, konkretiserad i aktiviteter, som kan användas av medelstora konsultbolag med medelstora kvalificerade tjänsteföretag som kunder.</p><p>En litteraturstudie innefattande projektmodeller, moderna modeller och metodiker för affärssystemimplementering, vanligt förekommande aktiviteter, framgångsfaktorer och systemutvecklingsmetoder genomfördes. Med utgångspunkt i denna togs en teoretisk modell för affärssysteminföranden fram. Utöver detta gjordes en fallstudie där implementeringen av affärssystemet Microsoft Dynamics AX hos tjänsteföretaget Eurostep, som genomförs av konsultbolaget Medius, studerades. En komparativ analys genomfördes av det studerade fallet, där den teoretiskt framtagna modellen för affärssysteminförande kompletterades och reviderades.</p><p>Resultatet av examensarbetet är en konsultmodell med fyra faser, med tillhörande aktiviteter, för affärssysteminförande i tjänsteföretag. För att uppfylla de i studien identifierade kraven inkluderar modellen följande:</p><p>- Tydlig ansvarsfördelning</p><p>- Milstolpar i form av avslutskriterier</p><p>- Lämpligt arbetssätt inom faserna</p><p>Under studien framkom att en förankrings- och engagemangsprocess behövs, samt att hänsyn behöver tas till kundens egenskaper. Detta för att konsultbolag ska få sina kunder tillräckligt involverade i projektet, vilket är viktigt för att nå önskvärd kvalitet och för att kunna slutföra projektet inom dess givna tidsramar.</p>

<p>Indirect Management Consulting (IMC) is a new concept within organizational change management consulting. The basic principle is to make the client more active in the change effort compared to conventional management consulting where the consultant actively drives the change. With IMC, the client is provided with a tailored set of skills and methods that makes him able to lead a change project and to make sure that the new organization is sustained. The IMC-model is a combination of management consulting and e-learning, where the consultant has an indirect role in supporting the client.</p><p>This study has shown that the IMC-model increases the chance for successful change implementation by increasing knowledge and involvement of the managers in the client organization. A common problem with conventional consulting is that the new organization fails to persist some time after the change project has ended and when the consultants have left the organization. This is overcome by the IMC-model since it transfers necessary knowledge and tools to the client’s managers who then can drive the change as well as ensure sustainability long after the project itself is completed.</p><p>The IMC-model is more cost-efficient than conventional consulting since less involvement is required by the consultant and since the customization of the e-learning systems can be made efficient by modularization. The lower costs make it possible to compete with a lower overall price and the combination of high quality of the organizational change with low prices makes the IMC-model an attractive complement to conventional management consulting.</p> / <p>This study is a part of an evaluation of the potential of a new business concept within the field of management consulting. The study is written to give insight of the functionality of the concept as well as the market barriers that a new company can expect to encounter if it decides to start up a business based on the concept.</p><p>Indirect Management Consulting (IMC) is a new and unproven concept within change management consultancy and can in a simplified manner be described as a mix between e-learning and traditional management consultancy. The basic principle is that the client is given instructions and tools to be able to lead the change project by following a model similar to an e-learning program. The contents of the program are custom-built by a management consultant according to the needs of the change project. The consultant monitors the progress of the organizational change and adapts the model and gives feedback to the client as the project progresses. By following the IMC model, the client does the majority of the work while he does not require initial knowledge of change management since he is continuously provided with the information, tools and templates needed to analyze the organizational performance and implement the change successfully.</p><p>The functionality of the IMC concept was evaluated in two ways: First by comparing the contents of the IMC-model with existing change management theories in order to find out if the model covers the most critical aspects of the theories. Secondly, the market for the IMC model was analyzed mainly by using Porter’s five-force theory.</p><p>This study has shown that IMC can be an efficient method for implementing organizational change. Its efficiency comes from a number of sources, mainly related to the fact that the organization’s own managers have, compared to conventional management consulting, a high degree of involvement in the analysis of the organization and the implementation of the change. This in turn leads to better communication of the change plan and makes it easier to motivate employees to accept to the organizational change and make them feel a ‘sense of urgency’ for participating to successfully implement the project. The model was also found to make it easy for the manager to formulate a change strategy and to implement the change in a structured manner.</p><p>For the consulting company, IMC means that costs (and consequently prices) can be kept much lower than for conventional consultant services. One main reason is that the model does not have to be built from scratch for each client. The contents of the model are relatively easily adjusted to suit most types of organizational changes. A second reason for the lower cost is that time the consultant spends at the client’s offices is minimized or eliminated. This gives an advantage compared to conventional management consulting.</p><p>While the management consulting industry have relatively low entry barriers, that is however not equivalent that it is easy for a company to enter the market based on the IMC-model. A high quality of the services is crucial and, if that cannot be proven, the advantage of having a low price is diminished. It is therefore important for a new starter in this industry to have a portfolio of successfully implemented projects. For the IMC concept, this is problematic since the model is new and unproven. It can therefore be difficult to find the first clients and alternative entry strategies such as partnering or simply advocating a “non-profit” strategy for the first clients might be necessary.</p>

<p>Increased globalization has come with it increased competition, multitude of international competitors, dramatic and frequent changes in customer tastes, shorter product life cycles, and frequent and rapid technological/product upgrading. Resultant competitive pressures have led to the emergence of two trends among some firms and industries. Firstly, there is an increased premium placed on the role of continuous learning and knowledge accumulation as the most dependable base for sustainable competitive advantage in today’s dynamic global markets. Secondly, there is increased trend towards organizing more economic activities as distinct projects. The above two trends provides both opportunities and challenges for any firms, especially project-based firms (PBFs). A number of past researches have emphasized the importance of investment in interproject learning as a means to foster continuous upgrading of project competencies. This is equally applicable to more knowledge intensive project-based firms in the Consultancy services sector. However, no study had been done in Sweden on Consultancy firms, from the perspective that they are project-based firms.</p><p>This study explores, describes and analyzes the various characteristics of interproject learning mechanisms and project competencies found in a sample of consulting firms in Sweden. The study focuses on the perceived importance of different interproject learning mechanisms and their perceived impact in developing project competencies in consulting firms. The study interrogates the ‘perceptions’ of ‘key’ informed project management practitioners, who have experience of managing consulting projects. Their perceptions about project activities in their respective firms helped capture a ‘managerial’ view, as well as, provide ‘expert’ opinion.</p><p>The study find that the most highly ranked and valued interproject learning mechanisms involved some degree of face-to-face interactions. Learning mechanisms that enable the capture, storage and transfer of explicit knowledge, though important, were not ranked highly in importance as person-to-person communication. The difference might be due to the efficient way the latter mechanisms have in transferring socially embedded and context-dependant tacit knowledge, which comprise a large part of knowledge applied in projects. Most of the respondents seem to indicate that their respective firms emphasized development of project competencies that were underpinned by ‘product knowledge’, which emphasize capabilities to deliver short-term project goals (i.e., delivering a particular service/product on a certain date). Respective firms didn’t seem to invest more in project competencies that are underpinned by ‘process knowledge’. The latter is aimed at long-term continuous improvement of project processes, which in turn has impact on developing dynamic competitive advantage. With regard to organizational learning infrastructure needed to support interproject learning and the development of project competencies, the results from the survey provides a mixed picture. While some firms had put in place a series of well implemented organizational structures, procedures, processes and routines to support interproject learning, some other learning supporting infrastructure were not that well implemented (i.e., explicit scheduling of time to do ‘reflections’ during project execution, emerging of a ‘no blame’ culture, instilling a culture of experimentations). Based on our research findings, a number of recommendations are outlined.</p>

Indirect Management Consulting (IMC) is a new concept within organizational change management consulting. The basic principle is to make the client more active in the change effort compared to conventional management consulting where the consultant actively drives the change. With IMC, the client is provided with a tailored set of skills and methods that makes him able to lead a change project and to make sure that the new organization is sustained. The IMC-model is a combination of management consulting and e-learning, where the consultant has an indirect role in supporting the client. This study has shown that the IMC-model increases the chance for successful change implementation by increasing knowledge and involvement of the managers in the client organization. A common problem with conventional consulting is that the new organization fails to persist some time after the change project has ended and when the consultants have left the organization. This is overcome by the IMC-model since it transfers necessary knowledge and tools to the client’s managers who then can drive the change as well as ensure sustainability long after the project itself is completed. The IMC-model is more cost-efficient than conventional consulting since less involvement is required by the consultant and since the customization of the e-learning systems can be made efficient by modularization. The lower costs make it possible to compete with a lower overall price and the combination of high quality of the organizational change with low prices makes the IMC-model an attractive complement to conventional management consulting. / This study is a part of an evaluation of the potential of a new business concept within the field of management consulting. The study is written to give insight of the functionality of the concept as well as the market barriers that a new company can expect to encounter if it decides to start up a business based on the concept. Indirect Management Consulting (IMC) is a new and unproven concept within change management consultancy and can in a simplified manner be described as a mix between e-learning and traditional management consultancy. The basic principle is that the client is given instructions and tools to be able to lead the change project by following a model similar to an e-learning program. The contents of the program are custom-built by a management consultant according to the needs of the change project. The consultant monitors the progress of the organizational change and adapts the model and gives feedback to the client as the project progresses. By following the IMC model, the client does the majority of the work while he does not require initial knowledge of change management since he is continuously provided with the information, tools and templates needed to analyze the organizational performance and implement the change successfully. The functionality of the IMC concept was evaluated in two ways: First by comparing the contents of the IMC-model with existing change management theories in order to find out if the model covers the most critical aspects of the theories. Secondly, the market for the IMC model was analyzed mainly by using Porter’s five-force theory. This study has shown that IMC can be an efficient method for implementing organizational change. Its efficiency comes from a number of sources, mainly related to the fact that the organization’s own managers have, compared to conventional management consulting, a high degree of involvement in the analysis of the organization and the implementation of the change. This in turn leads to better communication of the change plan and makes it easier to motivate employees to accept to the organizational change and make them feel a ‘sense of urgency’ for participating to successfully implement the project. The model was also found to make it easy for the manager to formulate a change strategy and to implement the change in a structured manner. For the consulting company, IMC means that costs (and consequently prices) can be kept much lower than for conventional consultant services. One main reason is that the model does not have to be built from scratch for each client. The contents of the model are relatively easily adjusted to suit most types of organizational changes. A second reason for the lower cost is that time the consultant spends at the client’s offices is minimized or eliminated. This gives an advantage compared to conventional management consulting. While the management consulting industry have relatively low entry barriers, that is however not equivalent that it is easy for a company to enter the market based on the IMC-model. A high quality of the services is crucial and, if that cannot be proven, the advantage of having a low price is diminished. It is therefore important for a new starter in this industry to have a portfolio of successfully implemented projects. For the IMC concept, this is problematic since the model is new and unproven. It can therefore be difficult to find the first clients and alternative entry strategies such as partnering or simply advocating a “non-profit” strategy for the first clients might be necessary.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients. As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions. They instead introduced an Analytical Model, which is a tool designed to help auditors in their decision making process concerning their independence. This has led us to the following research question: What is the auditors' attitude towards auditing a company that they also offer a consultancy service? What measures do auditors take to maintain their independence? The purpose of this study is therefore to acquire knowledge about auditor's attitude to provide consultancy service to their clients and if this affects their independence. We also wanted to see if the existing tools, such as the "Analytical Model" help auditors to maintain their independency. Another purpose is to find out if a difference exists between how auditors who work in large or small public companies handle the different situations that might affect their independence. A deductive methodology was applied to acquire the necessary theories and previous research contributions in the area. Most of the work is from other countries and the results are contradicting. Some researchers have found that there is a relationship between consultancy service to audit clients and the impairment of the auditor's independence while others oppose. In order to answer our research question, we performed sex qualitative interviews with certified public accountants in both small and large auditing firms. Our findings show that the consultancy service to audit clients affects the auditor's independence, especially if the consultancy service is substantial. We also found that there is a difference between how small and large companies manage different situations that may undermine the auditor's independence. Furthermore, our results show that the larger the auditing firm is, the better it is equipped to offer consultancy service to audit clients and at the same time maintain the auditor's independence. This is mainly due to the fact that large auditing firms have more qualified consultants who work in different departments with in the company. This makes it possible that some of the consultants deal with the auditing while others offer consultancy service to the same client. / Revisorernas dubbla roller och hur det kan påverka revisorns oberoendeställning är ett återkommande problem som har debatterats flitigt efter redovisningsskandalerna. Vid redovisningsskandalerna har de inblandade revisorerna fått kritik med tanke på att de har gjort ett undermåligt arbete samt lämnat felaktig information. Ett exempel på detta är Enronskandalen där lagstiftarna i USA ansåg att revisorerna i Enron brustit gällande oberoendereglerna och därmed inte påpekat alla fel som ledningen i Enron undanhöll från intressenterna. Samma problematik men i mycket mindre proportioner har även drabbat Sverige. Där ledningen i Skandia "fifflat" med bokföringen och revisorerna som skulle upptäcka bristerna såg bara mellan fingrarna. Efter dessa skandaler har anklagelser gjorts mot revisorerna om varför de inte förvarnat allmänheten tillräckligt om vad som försiggick i skandalföretagen. Detta har väckt vårt intresse att närmare undersöka och få en ökad förståelse om problematiken. Vidare har Många forskare och experter påpekat att revisorerna dilemma just ligger vid tillhandahållandet av dubbla tjänster gentemot revisionsklienten. En del har påpekat att problematiken ligger just vid konsultationen som revisorer ger till sina revisionsklienter, och att detta i sin tur påverkar revisorns möjlighet att utföra ett självständigt granskningsarbete.   Lagstiftarna i Sverige har för några år sedan infört ett verktyg som revisorer skall förhålla sig till vid hantering av de rollkonflikter som kan uppstå vid rådgivning och granskning av företag. För att ta reda på hur denna rollkonflikt påverkar revisorernas obereondeställning vill vi ta del av revisorernas uppfattning om problematiken med dubbla roller. Vidare är vi intresserad att få en ökad förståelse om dubbla roller medför att revisorerna tenderar brista gällande deras oberoendeställning. Detta ledde till vår forskningsfrågar: Vad är revisorns inställning till att en och samma revisor/revisionsbyrå erbjuder både konsult- och revisionstjänster till klienten och vad gör då revisorn för att bevara sin oberoendeställning vid tillhandahållandet av dessa dubbla tjänster till klienterna? Syftet med studien är att förvärva en ökad förståelse om revisorernas inställning till dubbla roller och dess påverkan på revisorernas oberoende. Vidare ett av delsyftena är att resonera om de befintliga lagar och verktyg hjälper dem att uppfylla oberoendekravet eller om det behövs ytterligare lagskärpningar. Ett annat delsyfte är att analysera om det finns skillnader mellan stora och små revisionsbyråer gällande hanteringen av dubbla roller. För att få en bra grund att stå på före vår empiri har vi genom ett deduktivt angreppssätt skaffat de nödvändiga teorier, lagar och forskningsresultatet kring revisorer och revisorns olika roller. Exempel på dessa teorier är revision, revisorns dubbla roller, oberoendekrav, analysmodellen och konsult- och granskningsarvoden. Vidare har vi även inslag av det abduktiva angreppssättet för att kunna ta del av eventuella teorier som eventuella kan komma fram genom djupintervjuerna. För att undersöka problematiken har vi valt att genomföra en kvalitativ studie där vi har undersökt sex revisorer, fyra av dessa arbetar i stora revisionsbyråer och resterande två på mindre byråer. Denna studie är vidare skriven ur revisorperspektiv där vi med en hermeneutisk kunskapssyn skall förstå och tolka respondenternas syn på problemområdet. Vår studie har i korthet visat att fristående rådgivning till revisionsklienterna påverkar revisorns oberoendeställning. Vidare har det visat sig att det finns skillnader på hur stora och mindre revisionsbyråerna minimerar eller eliminerar olika hot för att bevara oberoendekravet.