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En studie om commitment mellan redovisningskonsulter och klienter
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Forskning inom affärsrelationer visar att det är betydelsefullt och önskvärt att det utvecklas commitment mellan individer för att relationerna ska bli långsiktiga (de Ruyter & Wetzels1999). Att utveckla en varaktig och fungerande kommunikation gynnar båda parter och det bygger förtroende (Granovetter 1985). I konkurrensen om kunderna blir det allt viktigare förredovisningsbyråers anställda att identifiera sig med klienter och dela deras värderingar för att behålla relationerna (de Ruyter & Wetzels 1999) och undvika höga kostnader vid partnersbyte (DeAngelo 1981). Forskningen som omfattar commitment har fokuserat på relationer mellan revisorer och deras klienter (de Ruyter & Wetzels 1999) medan relationer mellan redovisningskonsulter och klienter inte undersökts i vidare utsträckning i tidigare forskning. Vi har i vår studie kartlagt och analyserat commitment i relationer mellan auktoriserade redovisningskonsulter och deras klienter utifrån ett antal komponenter av affektiv och kalkylativ commitment i en population av auktoriserade redovisningskonsulter från 21 län i Sverige. Dessa komponenter är kommunikation, ömsesidigt beroende,varaktighet, förtroende, gemensamma värderingar och förväntningsgap som testas genom hypoteser. Resultatet visar att kommunikation, förtroende och gemensamma värderingar haren positiv påverkan på affektiv commitment, vilket i sin tur leder till långsiktiga relationer enligt tidigare forskning.

Abstract [en]

Previous research in business relationship shows that it is important and desirable to develop commitment between individuals when relations should be long-term (de Ruyter & Wetzels1999). Development of a sustainable and effective communication benefits both parties and builds trust (Granovetter 1985). In the competitive environment, it is increasingly important for the audit firm employees to identify them selves with clients and share their values to maintain relationships (de Ruyter & Wetzels 1999) and avoid the high costs of partnerchange (DeAngelo 1981). The research involving commitment has focused on the relationships between auditors and their clients (de Ruyter & Wetzels 1999) while the relationships between accounting consultants and clients have not been studied more widelyin previous research. We have in our study surveyed and analyzed commitment in relationships between authorized accountants and their clients on the basis of a number of components of affective and calculative commitment in a population of authorized accounting consultants from 21 counties in Sweden. These components are communication, interdependence, duration, trust, shared values and expectation gap to be tested hypotheses. Our results show that communication, trust and shared values have a positive effect on affective commitment, which in turn leads to long-term relationships according to previous research.

Place, publisher, year, edition, pages
2015. , p. 45
Keywords [en]
Commitment, relationships, communication, interdependence, duration, trust, shared values, expectation gap
Keywords [sv]
Commitment, relationer, kommunikation, ömsesidigt beroende, varaktighet, förtroende, gemensamma värderingar, förväntningsgap
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-24822OAI: oai:DiVA.org:miun-24822DiVA, id: diva2:803808
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2015-04-13 Created: 2015-04-13 Last updated: 2017-11-29Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
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Output format
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