Transições e mudanças, pequenas ou grandes, fazem cada vez mais parte do horizonte das pessoas inseridas no mercado de trabalho, resultando em vínculos mais flexíveis e em novas formas de relação com o trabalho e a carreira. Neste cenário, o presente estudo exploratório visou investigar o processo de transição e a construção de uma nova identidade profissional de 15 sujeitos, por meio de entrevistas autobiográficas focadas na trajetória profissional de pessoas com curso superior que mudaram de carreira. Como resultado, obtivemos a descrição de 6 formas de transição de carreira e seus respectivos impactos (encerramento de uma carreira e início de outra, transposição, inversão entre atividade principal e paralela, transitoriedade, casual e planejada) e 4 tipos de construção identitária distintas (sustentado por um diploma, baseada na identidade almejada, em movimento e funcional). A partir destas descrições, o estudo aponta a necessidade de processos de Orientação Profissional longitudinais e dotado de características específicas que lhe possiblitem auxiliar os profissionais que querem ou precisam mudar de carreira. / BIg and small transitions and changes of career are increasingly part of the professional perspective of nowadays laborers. The result is a more flexible bond with the career and the working life as well as a new form of relating to it. In this context, the objective of the present research was to investigate the transition to a new professional identity and construction this identity in the life of 15 subjects with university degree whose career suffered a change. The information was colect through autobiographical interviews focused in the career trajectory of the subjects. According to the data thus obtained, it was possible to identify 6 types of career transition (1. bringing a career to an end a beggining another, 2. transposing, 3. making an inversion between the main activity and a secondary one, 4. transcience, 5. casual transition, and 6. planned transition) and its impacts. It was also possible to describe 4 differente types of identity construction (1. supported bay a master degree, 2. supported by a desired identity, 3. in progress, 4. functional). Based on the description of those types, the present work discusses the importance of longitudinal Vocational Counselling processes endowed with specific features that permit it to help the laborers that want to promote a change in their career.

Transições e mudanças, pequenas ou grandes, fazem cada vez mais parte do horizonte das pessoas inseridas no mercado de trabalho, resultando em vínculos mais flexíveis e em novas formas de relação com o trabalho e a carreira. Neste cenário, o presente estudo exploratório visou investigar o processo de transição e a construção de uma nova identidade profissional de 15 sujeitos, por meio de entrevistas autobiográficas focadas na trajetória profissional de pessoas com curso superior que mudaram de carreira. Como resultado, obtivemos a descrição de 6 formas de transição de carreira e seus respectivos impactos (encerramento de uma carreira e início de outra, transposição, inversão entre atividade principal e paralela, transitoriedade, casual e planejada) e 4 tipos de construção identitária distintas (sustentado por um diploma, baseada na identidade almejada, em movimento e funcional). A partir destas descrições, o estudo aponta a necessidade de processos de Orientação Profissional longitudinais e dotado de características específicas que lhe possiblitem auxiliar os profissionais que querem ou precisam mudar de carreira. / BIg and small transitions and changes of career are increasingly part of the professional perspective of nowadays laborers. The result is a more flexible bond with the career and the working life as well as a new form of relating to it. In this context, the objective of the present research was to investigate the transition to a new professional identity and construction this identity in the life of 15 subjects with university degree whose career suffered a change. The information was colect through autobiographical interviews focused in the career trajectory of the subjects. According to the data thus obtained, it was possible to identify 6 types of career transition (1. bringing a career to an end a beggining another, 2. transposing, 3. making an inversion between the main activity and a secondary one, 4. transcience, 5. casual transition, and 6. planned transition) and its impacts. It was also possible to describe 4 differente types of identity construction (1. supported bay a master degree, 2. supported by a desired identity, 3. in progress, 4. functional). Based on the description of those types, the present work discusses the importance of longitudinal Vocational Counselling processes endowed with specific features that permit it to help the laborers that want to promote a change in their career.

Forskningsfrågor: - Hur har förändringar inom redovisningsprofessionen påverkat vad som anses vara en legitim redovisningskonsult?- Hur arbetar redovisningskonsulter för att etablera och bevara sin legitimitet?- Hur väl representerar auktorisationen legitimiteten av dagens redovisningskonsult? Syfte: Syftet med denna studie är att undersöka vad som utgör en legitim redovisningskonsult i dagens arbetsklimat, vad förändringen har haft för påverkan och hur väl auktorisationen representerar det legitima anseendet.   Metod: En kvalitativ metod i form av semistrukturerade intervjuer har genomförts, urvalet bestod av redovisningskonsulter som uppfyller kraven för att bli auktoriserade.    Slutsats:  Studien visar att redovisningskonsulter arbetar aktivt för att signalera ut ett legitimt anseende samt sociala och samarbetsvilliga förmågor är det som utgör en legitim redovisningskonsult på grund av förändringar i arbetsklimatet. Arbetar redovisningskonsulten för en väletablerad redovisningsbyrå kommer det att få en påverkan på den individuella redovisningskonsulten. Kunder tenderar att anlita redovisningsbyråer och inte individen. Auktorisationen anses som en kvalitetsstämpel internt inom redovisningsbranschen men externt är det en okunskap kring vad auktorisationen innebär och därmed efterfrågas den inte. / Research questions: - How have changes in the accounting profession affected what is considered a legitimate accounting consultant?- How do accounting consultants work to establish and maintain their legitimacy?- How well does the authorization represent the legitimacy of today's accounting consultant? Purpose: The purpose of this study is to investigate what constitutes a legitimate accounting consultant in today's work climate, what impact the change has had and how well the authorization represents the legitimate reputation.   Method: A qualitative method in the form of semi-structured interviews has been carried out, the sample consisted of accounting consultants who meet the requirements to become authorized.    Conclusion:  The study shows that accounting consultants work actively to signal a legitimate reputation and social and cooperative abilities are what make up a legitimate accounting consultant due to changes in the work climate. If the accounting consultant works for a well-established accounting firm, it will have an impact on the individual accounting consultant. Clients tend to hire accounting firms and not the individual. The authorization is considered a quality seal internally within the accounting industry, but externally there is a lack of knowledge of what the authorization entails and thus it is not in demand.

Syftet med denna studie är att klargöra bakomliggande yttre och inre drivkrafter i samband med yrkesväxling mitt i livet, vad som bidrar till att våga ta klivet att börja studera, som en del av den personliga utvecklingen. Teoretiska utgångspunkter är följande: Abraham Maslows (1989/1943) behovspyramid, George Herbert Meads (2001/1934) signifikanta andra, Fuchs Ebaughs (1988) teori om vändpunktsprocesser och teorin om Planned Happenstance som Kathleen Mitchell, Al Levin och John Krumboltz (1999) är grundare till. Metoden som har använts är fokusgruppsintervjuer. Resultaten visar att de bakomliggande drivkrafterna i samband med yrkesväxling kan kopplas till behoven i Maslows (1989/1943) behovspyramid. De mest grundläggande behoven måste vara tillgodosedda för att individen ska känna sig motiverad till att påbörja en självutveckling. Ett hinder för att våga satsa på utbildning är sviktande självförtroende. För att överbrygga detta får omgivningens, signifikanta andras, (Mead 2001/1934) inställning en avgörande betydelse. En vändpunktsprocess innebär en identitetskris där en ny yrkesroll ska inträdas, en påfrestning för såväl deltagaren som hela familjen (Fuchs Ebaugh 1988). Andra drivkrafter, förutom självförverkligande, är en efterlängtad förändring av sin arbetslivssituation och deltagarnas önskan om att komma in i gemenskapen i en arbetsgrupp som de ser upp till. För att nå dit ser deltagarna utbildning som en väg och ett sätt att öka sin anställningsbarhet. Deltagarna i studien menar i flera fall att det var slumpen som avgjorde vilken utbildning de hamnade på men med Planned Happenstance som förklaringsmodell framgår det att valen egentligen byggde på medvetna ställningstaganden (Mitchell, Levin och Krumboltz 1999). Studiens resultat redogör med andra ord för några av de drivkrafter som motiverar individer att våga ta klivet till att börja studera, vilket kan öka kunskapen för studie- och yrkesvägledare, om hur individer bör bemötas och vilka områden som professionen bör fokusera på för att hjälpa individer nå framtida yrkesambitioner genom ett välgrundat val. / The aim of this thesis is to clarify the underlying human motives, both external and internal, in career choices of professional change, of which contributes to career changes. This thesis enlightens some of the societal conditions or obstacles that exist to a future study start, as part of the participants personal development, and clarify what led them to take the decisive step towards a new career path. Theoretical framework used is Abraham Maslow's (1989/1943) needs pyramid, George Herbert Meads (2001/1934) concept of significant others, Fuchs Ebaugh's (1988) theory of turning point processes and the theory of planned Happenstance which Kathleen Mitchell, Al Levin and John Krumboltz (1999) are the founders of. Method used is focus group interviews. Results show that the underlying human motivation processes in participants' professional exchange can be linked to the needs of Maslow's (1989/1943) needs pyramid. The most basic needs must be met in order for the individual to feel motivated to begin self-development. One obstacle whether to decide to invest in education or not, is failing self-confidence. To overcome this, the attitude of the significant other (Mead 2001/1934) takes on a decisive importance. A turning point process involves an identity crisis in which a new professional role is to take place, a strain for both the participant and the whole family (Fuchs Ebaugh 1988). Other human motivation processes, besides self-realization, are a long-awaited change in their working life situation and the participants' desire to enter the community in a working group they look forward to. To get there, participants see education as a fulfilling way and a way to increase their employability. The participants in this study believe that it was random that decided which education they ended up with in many cases, but with Planned Happenstance as an explanatory model it appears that the choice were really based on conscious attitudes (Mitchell, Levin and Krumboltz 1999). This thesis can increase the knowledge for study and career counselors, about how individuals should be approached and what areas the profession should focus on to help individuals reach future career aspirations through an informed choice.