På senare år har sjukskrivningarna i Sverige ökat på grund av arbetsrelaterad stress, vilket tros bero på den ökade stressen i dagens samhälle. Forskning visar att arbetsrelaterad stress ofta drabbar individer som har kontakt med och ansvarar för människor. Det kan bero på att tidigare forskning inom well-being, välmående, främst har riktats mot läkarkåren. Eftersom revisorer, precis som läkare, anses vara en profession av många, finns det incitament att även studera revisorers well-being. Tidigare forskning har påvisat att organisationskulturen både kan ha en positiv och en negativ inverkan på en individs well-being, vilket medför att vi har valt att studera hur olika organisationskulturer inom revisionsbyråer påverkar revisorns wellbeing. Genom att i ett första skede genomföra pilotintervjuer med revisorsassistenter, har detta gett oss en god inblick i deras arbetssituation, vilket har bistått oss i utformandet av en enkät. Denna enkät har sedan skickats ut till samtliga identifierbara godkända och auktoriserade revisorer i Sverige. Av 2 738 utskick fick vi 262 stycken svar, vilket motsvarar en svarsfrekvens på 9,6 %. Med hjälp av den teoretiska referensramen har sex stycken hypoteser utformats. För att testa dessa har vi valt att analysera våra resultat genom att utföra statistiska analyser. Vi har i vår studie kunnat konstatera att det finns indikationer på att en kollektivistisk organisationskultur, hierarchy culture och adhocracy culture har en positiv inverkan på revisorns subjektiva well-being. Dessutom har vi även kunnat konstatera att det finns indikationer på att market culture och en individualistisk organisationskultur har en negativ inverkan på revisorns subjektiva well-being. En begränsning med vår studie är att den endast innefattar godkända och auktoriserade revisorer i Sverige. Begränsningen medför dock att vi kan bidra med ny kunskap inom en tidigare relativt ostuderad kontext. / During the past years the absence from work due to work-related stress has increased in Sweden, which is assumed to have something to do with the increased stress in society. Previous research has shown that work-related stress often affects individuals who have some kind of contact with other people and also have a responsibility towards them. This might be a reason for why previous research has focused mainly on doctors, when it comes to studies on well-being. Since auditors, just like doctors, are believed to be a profession, it would also be interesting to study auditors’ well-being. Previous research has shown that the organizational culture can have an impact on the individual’s well-being. This is why we have chosen to study how different organizational cultures within audit firms affect auditors’ well-being. We started our research by conducting pilot interviews with assistant auditors, to give us a good overview of their work situation. This led to the construction of a survey, which has been distributed to all approved and authorized auditors in Sweden. We have sent 2 738 questionnaires and received 262 responses, which is a response rate of 9,6 %. By the help of the theoretical framework, we constructed six hypotheses, which have been tested by statistical analyses. One conclusion is that we have found indications that a collectivistic organizational culture, hierarchy culture and adhocracy culture have a positive effect on the auditors’ subjective wellbeing. We can also conclude that there are indications that market culture has a negative effect on the auditors’ subjective well-being. A limitation with this study is that it only includes approved and authorized auditors in Sweden. The limitation, however, enabled us to contribute with new knowledge within a previously somewhat unstudied context.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity. Nov. 1, 2010 abolished the audit requirement for certain companies. Purpose: The purpose of this study is to describe and analyze the role of the auditor - the independence and objectivity, by perusing the number of qualified / unqualified audit reports, before and after removal of the audit requirement. Methodology: To answer the study's purpose, a quantitative study was conducted in which 400 annual reports from Stockholm and 200 annual reports outside of Stockholm, has been selected to be examined, to see how the number of qualified / unqualified audit reports has changed during the years 2008-2011. Theoretical Framework: The theories that have been applied in the study are the auditor's role, Independence & Objectivity and Profession. Framework: To complement the theoretical framework the audit significance, audit procedure, audit report and previous studies have been applied. Empirism: The data collected for this study is illustrated in diagrams showing that 2010 was a defining year where most unqualified audit reports were reported, while the remaining years showed non or few unqualified audit reports. Conclusion: Based on the empirical evidence presented, auditor's independence and objectivity has been questioned. Clear indications that the audit requirement has influenced the audit profession is illustrated in the diagrams from empirical data, however, it is too early to say if it has a positive or negative impact on profession.

The aim of this essay is to understand the social mechanisms for why people go to work when they are sick. To understand it, we investigated why upper secondary school teachers sickness presenteeism increased in the last twenty years. Data consists of interviews with eleven upper secondary school teachers and two principals, plus statistics. To find patterns in the data we examined the theory of professions and the theory of the new capitalist culture. School budgets are based on support from the government that provides money for each student. Since 1992 free schools are allowed in Sweden. This creates a competition between schools, which may lead to programs in schools with insufficient applicant students to be shut down. The results show that the market's growing influence in schools has given upper secondary school teachers an increased social function. The customer, in this case the students and parents, has become more at the center. This new task, the student caring role, forces the teacher to be more accessible and flexible which has made their profession weaker, giving them more stress and in a longer term, they are feeling sick more often. A combination between a striving to keep up their profession and to not losing students, teachers go to school even if they’re sick.

Den här studien handlar om bedömning och dokumentation i förskolan. Syftet är att problematisera frågor om bedömning i relation till förskollärarnas uppdrag i bedömningsprocesser. I studien deltar 15 förskollärare och de har, i mindre grupper, samtalat om dokumentation och bedömning utifrån att den är planerad och att den genomförs med någon form av underlag. Det empiriska material som förskollärarna i studien bidragit med har analyserats utifrån grundtanken att fenomen i samhället är socialt konstruerade och att de är påverkade av den kultur som råder. Hur och varför bedömning är relevant eller vad som värderas i bedömning är influerat av den kontext vi lever i. I analysen har Foucaults teori om makt och styrningsmentaliteter fungerat som verktyg för att få syn på förskollärarnas uppdrag i bedömningsprocesser. Fokus i studien är på hur förskollärarna styr och blir styrda. Förskollärarna i studien är å ena sidan kritiska till vissa sätt att dokumentera och bedöma och i den här studien är ett exempel på det ålder. Å andra sidan kan jag i deras samtal också utläsa att de är med och skapar den formen av bedömning som efterfrågar ålder som något att mäta mot. De styr då genom att efterfråga något att mäta mot och blir samtidigt styrda i valet av underlag att dokumentera och bedöma utifrån. Deras uppdrag är, utifrån analysen, inte styrd i traditionell mening utan de är själva med och påverkar hur styrningen ter sig.

Author: Heléne Reichhardt       Title: The HR Profession's View of eHRM in Practice. Subject: A sociological study on the importance of digitalisation for the HR profession's professional activity. Purpose: The study examines the HR profession's perception of the importance of using eHRM in the profession. Method: The study is based on secondary data (literature, articles, reports, surveys) and eight semi-structured interviews with professionals in the field of Human Resources in Sweden. Theory: To analyse the empirical data three key concepts are used: Abbott’s (1988) Jurisdiction, ‘Division of Labor’ and ‘Expert System’. Findings/Result: Digital tools (eHRM) are used by HR professionals for most HR-related tasks, mainly administrative. The eHRM is used to work in a similar way in standardized HR processes. Self-service systems are used for assignment of tasks, which releases time for the HR function. With the help of digitalisation, HR wants to create space for an increased strategic role, thereby strengthening its professional status. The introduction of eHRM tools involves negotiation between occupational groups on division of labor and delegation, where HR professionals are given increased control. Managers’ resistance to eHRM can be understood as a sign of ongoing negotiations between managers and HR professionals about who will control and perform administrative HR tasks. Key word: Digitalisation, eHRM, Human Resources Management, Profession

Cette thèse a comme objectif de contribuer à la compréhension du processus de construction de l’identité des femmes experts-comptables. Elle s'appuie sur la réalisation d'une quarantaine d’entretiens semi-directifs, à portée biographique, réalisés auprès de femmes et d'hommes experts-comptables et stagiaires. Deux identités saillantes, de professionnelle et de mère, ont été plus particulièrement mises en évidence. Ces deux identités s’influencent réciproquement. Leurs évolutions s'interpénètrent et nourrissent une même construction identitaire. Les rôles de mère et de manager/professionnelle sont cependant porteurs de contradictions et de tensions qui induisent différentes stratégies de conciliation. La distinction de deux grandes catégories de stratégies, une stratégie de gestion familiale et une stratégie de gestion professionnelle a permis d'analyser la manière dont les femmes professionnelles comptables ont pu s’adapter à la culture organisationnelle des cabinets d'expertise. Ces pratiques ne sont cependant que principalement adaptatives et peinent à véritablement induire des changements culturels. / The thesis is positioned at the confluence of literature on gender, professions and identity and aims to contribute to the understanding of the processes of identity construction of women public accountants. The empirical data presented in this dissertation is based on over forty semi-structured biographic interviews with women and men, CPAs and trainees. My method was built progressively as a result of my immersion in the field and of my personal experience as a woman and professional accountant. Based on my findings, I highlighted the existence of an approved organizational path characterized by linear, constant upward mobility and submitted to organizational norms. This professional model, constructed as masculine, does not appeal to a majority of women, and especially mothers, who decide to have recourse to alternative professional models. Although promoted by the firms, these models lack the legitimacy of approved routes and often imply a derailment of women’s careers right from the early days because previous choices may limit the range of choices available in the future. My study is focused on the construction of women CPA’s professional identity and of its interaction with motherhood. I show that in constructing their identity women dwell on socially defined roles and organizationally available discourses that may be in contradiction with each other. Thus, women attempting to construct themselves as both good professional and mother may experience identity tensions. Nevertheless, their identities are not fragmented, but are the result of a continuous effort to integrate contradictory discourses in an ongoing biography. In addition, I highlight two types of strategies that women professional accountants use: strategies concerning family and strategies concerning work. Their analysis allow me to draw the conclusion that women CPA impose new work practices that are mostly adaptive practices and do not aim to alter the current ones.

L'histoire des conseillers et conseillères agricoles offre la possibilité de relire à frais nouveaux le processus de modernisation de l'agriculture française de la Libération au début des années 1980. Etudier l'histoire de ce devenir professionnel singulier induit un double questionnement sur les moyens déployés dans le cadre du projet modernisateur après-guerre, ainsi que sur la professionnalisation du groupe des conseillers et conseillères, en refusant de faire de ces derniers de simples courroies de transmission des politiques publiques. Dans les années 1945-1959, de nouvelles formes d'encadrement des pratiques agricoles sont mises à l'essai, dans la perspective de planifier l'accroissement de la productivité du travail agricole. Pour inciter les agriculteurs à transformer leurs pratiques, les promoteurs de la vulgarisation du progrès technique imaginent des dispositifs inédits reposant sur la présence permanente d'un technicien aux côtés des agriculteurs. Ces premiers conseillers agricoles se placent progressivement sous la tutelle des organisations professionnelles agricoles, et des Chambres d'agriculture en particulier, pour affirmer leur autonomie vis-à-vis des services de l'État d'un côté, et des entreprises commerciales de l'autre. La notion d'économie morale de la modernisation du monde agricole permet de rendre compte de la convergence politique entre ces conseillers et les représentants de la petite et moyenne paysannerie en voie de modernisation. La première reconnaissance officielle accordée aux conseillers agricoles par les décrets de 1959 ouvre une seconde période, qui s'étend jusqu'au début des années 1970, marquée par la constitution d'un groupe professionnel spécifique des conseillers et conseillères agricoles. Ce processus de professionnalisation demeure pourtant inachevé, le passage de la vulgarisation au développement institué par le décret du 4 octobre 1966 initiant un contrôle plus resserré du conseil en agriculture. Appuyés sur les centres de formation, les services techniques des Chambres d'agriculture, les groupements techniques agricoles locaux, ainsi que sur leurs syndicats, les conseillers et conseillères parviennent néanmoins à forger un imaginaire professionnel attractif, qui devient un point de référence incontournable pour l'ensemble des intervenants d'un secteur para-agricole alors en pleine croissance. Le métier de conseiller se définit par un jeu constant sur la proximité et la distance aux agriculteurs, supposant une intelligence pratique des pratiques agricoles et une habileté particulière pour les détourner de leur cours habituel, dans la double perspective d'un accroissement continu de la productivité du travail agricole et de la promotion sociale des exploitants familiaux. En 1972, la crise de l'appareil de développement inaugure une troisième phase de l'histoire des conseillers agricoles. A l'aune des instruments introduits par le programme de Rationalisation des choix budgétaires, leur intervention est désormais critiquée pour son manque d'efficacité. Concurrencés par des agents de développement agricole toujours plus nombreux, conseillers et conseillères tendent à s'effacer comme groupe professionnel spécifique sur le plan national, tout en élaborant de nouvelles stratégies sur les plans local et départemental pour réinventer leur relation aux agriculteurs. L'organisation des États généraux du développement agricole en 1982-1983 entérine la coexistence de plusieurs logiques de développement là où le projet modernisateur était d'abord institué comme élan unitaire du monde agricole vers le progrès. Si le groupe professionnel des conseillers et conseillères se décompose progressivement selon les logiques propres aux différents métiers du conseil, empêchant une réelle transmission de leur identité collective, l'institution imaginaire du métier de conseiller continue d'irriguer les initiatives en matière de développement agricole et rural. / The history of agricultural advisers allow to reconsider the process of modernization of French agriculture from the Liberation until the early 1980s. Studying the history of this singular professional becoming leads to a dual inquiry on the means deployed to implement the postwar modernizing project, and the professionnalization of the group of the advisers, refusing to consider them as a transmission belt of public policies. During the years 1945-1959, in order to planning the increase of agricultural productivity labour, new forms of technical framework are tried. To encourage farmers to transform their own practices, promoters of agricultural extension test unprecendented devices based on the permanent presence of a technician on the side of the farmers. These first advisers place themselves progressively under the authority of professionnal agricultural organisations, Chambers of Agriculture in particular, to assert their autonomy from the administration control on the one hand, and the firms of the other. The concept of moral economy of the farming world modernization allows to understand the political convergence beetween these advisers and the small and medium modernizing peasantry representatives. First official recognition given to agricultural advisers by decrees of 1959 open a new period, wich extends until the early 1970s, marked by the formation of a specific occupational group of advisers. This professionalization process nevertheless remains unfinished, the passage of the extension development established by the decree of October 4, 1966 initiating a tighter control on agricultural extension. Relied on training centers, technical services of Chambers of Agriculture, local agricultural technical groups, and their own unions, advisers still manage to forge an attractive professional imaginary that becomes a point of reference for all the technicians in a para-agricultural sector while growing. The business adviser is defined by a constant game of proximity and distance to farmers, assuming practical intelligence of agricultural practices, with the dual aim of continuously increasing productivity agricultural labor and social advancement of family farmers. In 1972, the crisis of the national developing device opens a third phase in the history of agricultural advisers. Judging by the instruments introduced by the rationalization program budget decisions (Rationalisation des choix budgetaires), their involvement is now criticized for its lack of effectiveness. Competition from agricultural development workers increasingly numerous, advisers tend to disappear as specific professional group on a national level, while developing new strategies at the local and county to reinvent their relationship with farmers. The organization of the States General of the agricultural development in 1982-1983 confirms the coexistence of several logics of development where the modernizing project was first established as the agricultural unit impulse towards progress. If the occupational group of advisers gradually breaks down, preventing a real transmission of collective identity, the imaginary institution of their trade continues to irrigate agricultural and rural development initiatives before the end of the studying period.

No description available.

Denna studie har som syfte att synliggöra de uppfattningar förskollärare har om sin egen profession. För att undersöka detta har vi förhållit oss till kvalitativa metoder med fenomenografi som perspektiv och ansats, övergripande genom hela studien. Fenomenet och begreppet som är i fokus är profession och med hjälp av kvalitativa intervjuer och tidigare forskning bearbetar vi vad detta kan innebära för förskollärarna. I vårt resultat får vi fram fem olika huvudkategorier som synliggör variationen i förskollärarnas uppfattningar. Det komplexa uppdraget och förskollärarnas kompetens kommer fram som viktiga delar, men även det förhållningssätt som förskollärare har till professionen. Förskollärarna har också varierande uppfattningar av hur professionen framställs i övriga samhället och de har olika uppfattningar över vilka insatser som krävs för att stärka och synliggöra professionens betydelse i syfte att höja dess status.

Problemställning Samtidigt som svenskt entreprenörskap ökar (Bolagsverket, 2016) förefaller det finnas ett tydligt problem för nystartade företag att hitta finansiering till sin verksamhet (Svensson, 2011). Affärsänglar är individer som investerar pengar, och ibland tid i nystartade företag. Medan den formella riskkapitalmarknaden, som består av institutionella aktörer, är restriktiva när det kommer till investeringar i nystartade företag (Svensson, 2011) är affärsänglar mer benägna att investera i nystartade företag (Silver, 2008). Således argumenterar vi för att affärsänglar är en viktig stöttepelare för Sveriges entreprenörer som i sin tur är viktiga för den ekonomiska utvecklingen. Det saknas dock tidigare forskning som undersöker affärsänglarnas professionalisering. Professionalisering innebär att ett yrke utvecklas mot en profession. En professionalisering kan leda till ett mer effektivt yrkesutövande, varpå det är relevant att undersöka. Syfte Studiens syfte är att undersöka professionaliseringen av affärsänglar i Sverige. Detta görs mot bakgrund av flertalet faktorer som talar för att en professionalisering i viss mån har skett. Forskningsfråga Studien presenterar två stycken forskningsfrågor: Har affärsänglar professionaliserats i Sverige? Om så är fallet, hur har affärsänglar i Sverige professionaliserats? Resultat Studien tar en kvalitativ ansats där intervjuer, dokument och deltagande observationer ligger till grund för den empiriska studien. Resultatet av studien pekar på att det finns fyra olika grupper av affärsänglar, som alla har professionaliserats olika mycket. Resultatet uppnåddes genom att identifiera 14 stycken professionaliseringskrav som respektive grupp jämfördes mot. Kunskapsbidrag Studiens resultat bör sättas i relation till forskning från två områden; professionalisering samt affärsänglar. För det förstnämnda forskningsområdet bidrar studiens resultat med ett teoretiskt bidrag i form av en teoretisk modell som öppnar upp för möjligheten att undersöka professionalisering av yrken som inte än klassas som renodlade yrken i en traditionell bemärkelse. För det sistnämnda bidrar studien med ny empirisk kunskap om en annars relativt outforskad grupp individer. / Problematization At the same time as Swedish entrepreneurship increases (Bolagsverket, 2016), there appears to be a clear issue for newly started companies to find funding for their business (Svensson, 2011). Business angels are individuals who invest money, and sometimes their time in new businesses. While the formal venture capital market, which consists of institutional players, is restrictive when it comes to investments in start-ups (Svensson, 2011), business angels are more likely to invest in start-up companies (Silver, 2008). Thus, we argue that business angels are an important player for Swedish entrepreneurs, which in turn are important for the economic development. However, there is no prior research investigating the professionalization of business angels, which comprises the journey of becoming a profession. A professionalization process can lead to a more efficient profession, and it is therefore relevant to further investigate. Purpose The purpose of the study is to investigate the professionalization of business angels in Sweden. This is done considering several factors that indicate that a professionalization process has to some extent taken place. Research questions The study presents two research questions: Have business angels in Sweden been professionalized? If that is case, how have they professionalized? Results The study takes a qualitative approach in which interviews, documents and participatory observations form the basis of the empirical data. The result of the study indicates that there are four different groups of business angels, all of which have professionalized to different degrees. The result was achieved by identifying 14 professionalization requirements for which each group was tested against. Knowledge contribution The results of the study should be related to research from two areas; professionalization and business angels. For the former research area, the results of the study contribute with a theoretical contribution in the form of a theoretical model that opens the possibility of studying professionalization of professions not yet classified as pure professions in a traditional sense. For the latter, the study contributes with new empirical knowledge of an otherwise relatively unexplored group of individuals.