The purpose of this dissertation is to describe small businesses’ opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business. An interview guide was created based on the theoretical framework and functioned as guidance during the interviews. The result of this dissertation reveals that small businesses’ opinions about the auditor as a business adviser are mostly positive, independently on which stage they belong to. In every case, the auditor was seen as an important conversational partner who they felt great confidence for. A deviating opinion in the start stage was that the auditor was expensive and too rigid. Common needs for all stages were economic knowledge, financial planning and bookkeeping. The growth- and mature stages also highlighted the need of business advice regarding investments and tax advice. A distinguished need in the growth stage was advice in management accounting as well as cost control.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hh-1599 |
| Date | January 2008 |
| Creators | Rubensson, Lisa, Sjölin, Sofia |
| Publisher | Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Högskolan i Halmstad/Sektionen för Ekonomi och Teknik (SET) |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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