Introduktion Tidigare forskning kan identifiera en tydlig revisorsstereotyp.Trots att revisorer i viss mån har arbetat för att motarbetastereotypen, kvarstår samma stereotyp idag som för 40 årsedan. Skiljer sig omgivningens stereotyp från hur revisornuppfattar sig själv, föreligger ett förväntningsgap. Brist påforskning kring hur revisorerna upplever stereotypen och hurde bemöter den, motiverar vår studie. Syfte Studien syftar till att utforska hur revisorer uppfattar denstereotypa bilden om revisorer samt hur och varför de arbetarför att påverka omgivningens föreställningar om revisorer. Metod Denna kvalitativa studie har genomförts genom tolvsemistrukturerade intervjuer. Samtliga respondenter ärrevisionsmedarbetare med olika befattningar och arbetar pånågon av de fyra världsledande revisionsbyråerna. Slutsatser Vi kommer fram till att revisorer uppfattar stereotypen omrevisorer som i huvudsak negativ och icke överensstämmandemed revisorns egen bild av sig själv. Vi har identifierat ett nyttförväntningsgap – skillnader i förväntningar om hur en revisorär. Revisorer arbetar aktivt för att motarbeta stereotypeneftersom det medför fördelar för dem i yrkeslivet. Trotsmotarbetandet kvarstår stereotypen och därmedförväntningsgapet. I viss mån sker dessutom ett omedvetetagerande som tyder på att stereotypen förstärks eller ignoreras. / Introduction Previous research identifies an evident auditor stereotype.Although auditors to some extent have attempted to change thestereotype, the stereotype as it appeared 40 years ago stillremains. Differences between the stereotype and the auditors’perceptions of themselves causes an expectation gap. The lackof research regarding how auditors perceive the stereotype aswell as how they treat it, motivates our study. Purpose The purpose is to examine how auditors perceive the stereotypeof auditors as well as how and why they are working to changethe surroundings perceptions of auditors. Method This qualitative study is based on twelve semi-structuredinterviews. All respondents are audit staff with differentpositions that work in one of the Big 4 accounting firms. Conclusions We conclude that auditors mainly perceive the stereotype ofauditors negative and not consistent with their own images ofthemselves. We have identified a new expectation gap –differences in expectations about the auditor’s traits. Auditorsare working actively to counter the stereotype as it entailsbenefits to them in their professional life. To some extent,auditors are also unconsciously acting in a way that suggeststhat the stereotype is reinforced or ignored.

Episodes of aggression and violence continue to beset our public spaces. This thesis explores how well we understand the transition to violence—and how aggression and violence in public spaces can be managed or controlled. We begin by arguing that established social psychological approaches to aggression and violence are inadequate for the task. Existing models explain violence through the failure of individuals to inhibit their own impulses or control their own emotions sufficiently. At best the models allow for the importance of dyadic interactions as individuals provoke each other as part of an escalation cycle. We argue that public space aggression and violence involves multiple parties and more complex sets of social dynamics. We suggest that, at the very least, the roles of third-parties and social categories need to be at the heart of theorising about violence in public spaces. To support our arguments, we examined violence directly through detailed behavioural microanalyses of real-life aggressive incidents captured on CCTV footage. We also built agent-based models (ABM) to explore different theoretical approaches to the impact of groups and third-parties on aggression and violence. The thesis contains seven studies. We begin with a CCTV behavioural microanalysis (Study 1) that showed collective group self-regulation of aggressive and violent behaviour in both within- and between-group conflicts. This study demonstrated an ‘intergroup hostility bias’, showing a greater likelihood of aggressive, escalatory acts towards outgroup members in intergroup conflicts than towards ingroup members in intragroup conflicts. Furthermore, this study demonstrated an ‘intragroup de-escalatory bias’, showing a greater likelihood of peace-making, de-escalatory behaviours towards ingroup members in intragroup conflicts than towards outgroup members in intergroup conflicts. Overall, we found that the majority of coded actions were acts of de-escalation performed by third-parties. With evidence stressing the importance of social dynamics, we compared dyadic models of aggression against an alternative social model (which allowed normative influence of others) in a dynamic agent-based modelling environment. We modelled the dynamics of metacontrast group formation (Studies 2 and 3), and found that group processes can produce both escalation of violence and inhibition of violence (Study 4). We found greater polarisation of violent positions in intergroup interactions than in intragroup interactions (Studies 5a and 5b). However, an emergent intergroup hostility bias did not emerge from this polarisation process. In Study 6, we re-examined the intergroup hostility bias present in our CCTV footage. We found an intergroup hostility bias for non-physical escalatory acts but not for physical escalatory acts. We examined the standardised number of actions contributed by third-parties and assessed the relationship between specific third-party conflict management strategies (policers and pacifiers) and conflict violence severity (Study 7). Overall, our results showed that third-parties and groups are integral features of the dynamics of violence. Third-parties largely attempt to de-escalate conflict, and the conflict management strategy they employ has a direct relationship to the violent outcome. Groups have a tendency to de-escalate their own members, and self-policing and collective inhibition take place. These findings have importance for current models of aggression and violence and also for evidence-based violence reduction initiatives.

A teoria da identidade mente-cérebro, que foi desenvolvida no início da segunda metade do século XX, especialmente por filósofos que trabalhavam em universidades australianas, como J. J. C. Smart e U. T. Place, os chamados materialistas australianos, sofreu grande impacto de uma teoria que foi desenvolvida logo após, o funcionalismo. A presente dissertação pretende mostrar que não há uma divisão rigorosa entre as duas teorias e que desenvolvimentos da teoria da identidade feitos por David Armstrong e David Lewis, posteriormente considerados como formas de funcionalismo, foram implicações naturais da teoria da identidade. / The mind-brain identity theory, developed in the beginning of the second half of the 20th century, especially by philosophers working in Australian universities, such as J. J. C. Smart and U. T. Place, the so called Australian materialists, suffered a large impact from a theory developed soon after, functionalism. This thesis intends to show that there is not a rigorous division between the two theories, and that the developments done in the identity theory by David Armstrong and David Lewis, later considered as types of functionalism, were natural implications from the identity theory.

A teoria da identidade mente-cérebro, que foi desenvolvida no início da segunda metade do século XX, especialmente por filósofos que trabalhavam em universidades australianas, como J. J. C. Smart e U. T. Place, os chamados materialistas australianos, sofreu grande impacto de uma teoria que foi desenvolvida logo após, o funcionalismo. A presente dissertação pretende mostrar que não há uma divisão rigorosa entre as duas teorias e que desenvolvimentos da teoria da identidade feitos por David Armstrong e David Lewis, posteriormente considerados como formas de funcionalismo, foram implicações naturais da teoria da identidade. / The mind-brain identity theory, developed in the beginning of the second half of the 20th century, especially by philosophers working in Australian universities, such as J. J. C. Smart and U. T. Place, the so called Australian materialists, suffered a large impact from a theory developed soon after, functionalism. This thesis intends to show that there is not a rigorous division between the two theories, and that the developments done in the identity theory by David Armstrong and David Lewis, later considered as types of functionalism, were natural implications from the identity theory.

The following study examines the impact that perceptions of organizational continuity (POC) have on organizational identification (OI) and organizational outcomes, including organizational citizenship behaviors (OCBs) and turnover intentions. It was proposed that POC would be an important factor in determining OI, OCBs, and turnover intentions. In order to test this proposition, a scale was developed that measured an individual’s POC within their organization with regards to the organization’s culture and history. A survey was distributed among working individuals that contained the new measure of POC and other established measures of an organization’s culture and values. The sample consisted of 394 participants. The results showed that the construct of POC consisted of perceiving the organization’s culture and values as continuous over time. Additionally, the measure predicted OCBs and turnover intentions. POC did not, however, predict these outcomes over and above OI. Mediation analyses showed that OI mediated the relationship between POC and OCBs/turnover, thus, providing evidence to show that POC is a contributing factor in the development of an individual’s identification with an organization. This investigation extends research in the area of OI from the social identity perspective by providing the basis for understanding and measuring one of the components that leads to identification with an organization.

In many Western societies grandparents take on the role of occasional or short-term care providers of their grandchildren. However, recent years have witnessed a significant increase, both in Australia and overseas, in the number of children being raised by their grandparents due to the inability of the children’s parents to effectively meet their parenting responsibilities.This study is an interpretive inquiry that seeks to understand the meanings grandparents attach to their experiences of the grandparent-as-parent role, rather than the traditional grandparent role. The study also investigates how assuming the non-traditional grandparent role has influenced the identity of grandparent caregivers. A narrative inquiry approach was employed to ‘hear the voices’ of 34 grandparents who were raising their grandchildren in NSW, Australia. In-depth interviews were conducted with each of the participants and their narratives were subsequently analysed through the lens of identity theory.Findings from the study reveal that grandparents experience a significant degree of roleidentity conflict in their grandparent-as-parent role. The loss of their traditional grandparent role, together with the shift in commitment to the grandparent-as-parent role, has resulted in a ‘space of difference’ between the ‘ideal’ and the ‘real’ of being a grandparent. This ‘space of difference’ is made up of a series of binary experiences described as myth/reality, visible/invisible, deserving/undeserving, voice/silenced, included/excluded, which appear to have consequentially impacted grandparents’ selfesteem and self-verification processes. The study posits that grandparents lack adequate support, or doulia, resulting in a prevailing belief that their commitment to the grandparentas- parent role is not publicly acknowledged nor afforded the justice it deserves.The study concludes that both policy and practice in NSW have failed to recognise and address the complexity of experience, or the ‘space of difference’ occupied by grandparents who are raising their grandchildren, and provides a number of recommendations in response to the grandparent experiences narrated through this research.

<p>This paper aims to examine how employee motivation is affected during the operational combination stage of a merger between two relatively small Swedish professional service firms. This is done through a quantitative study conducted by examining the relationship between employee motivation and three approaches; social identity, role conflict and acculturation. Those approaches were first by themselves tested in order to examine the relationship between their respective indicators that represent respective approach. The main result of this study is that the three approaches have a positive significant impact on employee motivation. Therefore, it is important for the professional service firm to take those variables into consideration when formulating future strategies and when trying to improve the organizational climate.</p>

This paper aims to examine how employee motivation is affected during the operational combination stage of a merger between two relatively small Swedish professional service firms. This is done through a quantitative study conducted by examining the relationship between employee motivation and three approaches; social identity, role conflict and acculturation. Those approaches were first by themselves tested in order to examine the relationship between their respective indicators that represent respective approach. The main result of this study is that the three approaches have a positive significant impact on employee motivation. Therefore, it is important for the professional service firm to take those variables into consideration when formulating future strategies and when trying to improve the organizational climate.

Studiens syfte har varit att förklara i vilken utsträckning icke-finansiellt beroende hos revisorer kan uppstå genom revisorernas identifikation med klienter samt undersöka dess effekter på revisorns oberoende och objektivitet. Vidare har vi försökt undersöka hur klientidentifikationen kan påverkas av professionell identifiering och revisorsrotation. Således har vår problemformulering varit ”Hur identifierar revisorerna sig med sina klienter hur detta påverkar revisorns objektivitet? Hur påverkas klientidentifikationen av revisorns profession? Hur kan revisorsrotationen bidra till en minskning av identifikationen med klienten? ”.Det empiriska materialet har samlats in genom en elektronisk enkätundersökning som skickades ut till 1200 godkända och auktoriserade revisorer i Sverige. Bortfallet blev 87 %, den bakomliggande anledningen kan vara att enkäten skickades ut i samband med alla deklarationer. Vidare har den insamlade materialet bearbetats och analyserats i statistikprogrammet (SPSS) med hjälp av olika analysmodeller.Studiens resultat visar att svenska revisorer identifierar sig med sina klienter och att denna identifikation uppstår på grund av den sociala relationen mellan revisorn och klienten. Det icke-finansiella beroendet som uppstår genom identifikationen med klienter visar dock ingen påverkan på revisorns objektiva bedömning, vilket tyder på att revisorn oavsett klientens önskemål gör en korrekt bedömning vid en redovisningstvist. Vidare visar denna studie att48identifikationen med professionen leder till ökad identifikation med klienten. Detta har sin grund i den sociala identitetsteori som antyder att individer kan identifiera sig med olika sociala grupper samtidigt och att den ena identifikationen inte behöver utesluta den andra. Slutligen har vi visat att revisorsrotationen inte kan bidra till en minskning av identifikationen med klienten. Tidigare forskning visar nackdelar med revisorsrotationen, så som merkostnader och förlorad förkunskap, vilket indikerar i att rotera revisorn var sjunde år är ingen korrekt lösning som kan gynna både parterna. / The purpose of this study was to explain the extent to which non-financial dependence of auditors may arise from auditors' identification with clients and examine its effects on the auditor's independence and objectivity. Furthermore, we have attempted to examine how the client identifier can be influenced by professional identification and auditor rotation. Thus, our problem was "how auditors identify themselves with their clients how this affects the auditor's objectivity? How is the client identifier of the auditor's profession? How can the auditor rotation contribute to a decrease in identification with the client? ".The empirical data were collected through an electronic survey sent to 1200 approved and certified public accountants in Sweden. The loss was 87%, the underlying reason may be that the questionnaire was sent out in all declarations. Furthermore, the collected material processed and analyzed in the statistical program (SPSS) using various analytical models.Our results demonstrate that Swedish auditors identify with their clients and that this identification occurs due to the social relationship between the auditor and the client. The non-financial dependency arising from identification with clients, however, shows no effect on the auditor's objective assessment, which indicates that the auditor whether the client wishes make an accurate assessment of an accounting dispute. Furthermore, this study shows that the identification with profession leads to increased identification with the client. This is due to the social identity theory suggests that individuals may identify with different social groups at the same time and that one identification need not exclude the other. Finally, we have shown that auditor rotation can‟t contribute to a decrease in identification with the client. Previous research shows the disadvantages of auditor rotation, so that additional costs and loss of entry, indicating that rotate auditors every seven years is not a proper solution that can benefit both parties.

The aim of this thesis was to investigate the impacts of both the group boundary permeability (with a novel concept) and the social identity salience on the low-status group members&rsquo / behavioral preferences, feelings, and social identity level with reference to the social identity theory. The participants were 138 undergraduate students from Abant izzet Baysal University. All participants completed behavioral alternatives questionnaire, negative feelings of personal treatment questionnaire, and the Organizational Identification Scale. In the experimental design, group boundary permeability (permeable/ hierarchically permeable/ impermeable) and social identity salience (high/ low) were manipulated / and participants were randomly assigned to the conditions. In line with the expectations, the results showed that collective actions were more preferred in the impermeable and hierarchically permeable group boundary conditions compared with the permeable group boundary condition. In addition, results indicated that being the most disruptive action, collective protest action was the least preferred action regardless of the conditions. Furthermore, although the effect of group boundary permeability on the social identity level was not supported, the results demonstrated in part that participants felt more negative feelings when group boundary condition was impermeable. Finally, the results provided considerable evidence that as the novel concept, hierarchically permeable group boundary condition is viable in the permeability studies.