Syfte: Studien syftar till att undersöka hur valet av revisorns initiala förhandlingsstrategi påverkas av det karismatiska ledarskapet utövat av klientens CFO. Studiens forskningsfrågor berör även vilka förhandlingsstrategier som är det mest sannolika att revisorn väljer att tillämpa när klientens CFO upplevs som karismatisk. Metod: Studien baseras på positivistiskt synsätt där jag genom en deduktiv ansats har prövat resultatet från en kvantitativ undersökning mot teorier inom området. Studien har en tvärsnittsdesign. Datainsamlingen gjordes genom en webbaserad enkätundersökning som skickades ut till revisorer verksamma i Sverige. Resultat & slutsats: Studien bekräftar att begreppet karismatisk ledare är relevant i sammanhanget då det visar att respondenterna upplever starka och svaga ledare i sin dagliga förhandlingsgärning i termer av karismatiska ledare. Vidare kunde studien identifiera ett samband mellan en av förhandlingsstrategierna och karismatiskt ledarskap. Uppsatsens bidrag: Studien bidrar till redovisningslitteraturen genom att gestalta förhandlingen mellan revisorer och klienter som ett socialt fenomen där möjligheten att inflyta över motparten är central. Vidare är studien ensam om att undersöka karismatiskt ledarskap som påverkansfaktor på revisorns val av förhandlingsstrategi. Förslag till fortsatt forskning: Studiens begränsningar utgörs av den låga svarsfrekvensen och svårigheten att iscensätta effekterna av ett karismatiskt ledarskap. Vidare studier bör anta en mer experimentell karaktär för att ytterligare kunna förklara den potentiella effekten som det karismatiska ledarskapet kan ha på revisorers val av förhandlingsstrategi samt en studie av hur klientens val av förhandlingsstrategi påverkar revisorns val av förhandlingsstrategi. / Aim: The study aims at investigating how the choice of the auditor's initial negotiation strategy is influenced by the charismatic leadership exercised by the client's CFO. The research questions also concern which negotiation strategies are most likely that the auditor chooses to apply when the client's CFO is perceived as charismatic. Method: The study is based on positivistic and deductive approach, through which I have tested the result of a quantitative survey with theories in the field. The study has a cross sectional design. The data collection was done through a web-based survey that was sent to auditors operating in Sweden. Result & Conclusions: The study confirms that the term charismatic leader is relevant in this context as it shows that respondents experience strong and weak leaders in their daily negotiation action in terms of charismatic leaders. Furthermore, the study could identify a link between one of the negotiation strategies and charismatic leadership. Suggestions for future research: The study contributes to the accounting literature by stating the relationship between auditors and their clients, and more specifically the negotiation between auditors and clients as a social phenomenon. Furthermore, the study is alone in applying the charismatic leadership as an impact factor on the auditor's choice of negotiation strategy. Contribution of the thesis: The limitations of the study consist of the low response rate and the difficulty in staging the effects of charismatic leadership. Further studies should adopt a more experimental character to further explain the potential impact that charismatic leadership may have on the auditors' choice of negotiation strategy as well as a study of how the client's choice of negotiation strategy influences the auditor's choice of negotiation strategy.

This thesis aims to study if organizational culture affects the negotiation strategy in negotiation processes between municipalities in Sweden. Our cases are four municipalities involved in the municipal cooperation “Tillväxt Bohuslän”; a project which aims to foster cooperation. The question this thesis seeks to answer is: “Does the cultural attribute of organizational culture (ability for joint action) of the municipalities in ‘Tillväxt Bohuslän’ affect negotiation strategy in a negotiation process?” The municipalities’ ability for joint action has been classified as either strong or weak by a previous study. This thesis uses these already established classifications with the intention to test if they affect which negotiation strategy municipalities use. The negotiation strategy can either be of a competitive or a collaborative nature. The method to collect data about the municipalities’ negotiation strategies is semi-structured interviews with politicians who are actively involved in the negotiation in the municipal cooperation “Tillväxt Bohuslän”. Results from the analysis in this thesis show a zero result; the municipalities’ ability for joint action does not affect which negotiation strategy they use. However, interesting empirical findings are explored.