: Hur kan en redovisningskonsult upptäcka och agera på en bokföringsmanipulation

Translated title of the thesis: Accounting manipulation: How can an accounting consultant detect and act on an accounting manipulation
  • Pavliuk Valentyn
  • Ernstedt Axel

Student thesis: Bachelor


To investigate accounting manipulation is of great importance among large companies because manipulations at large companies have great risks to customers and other stakeholders. If small businesses were to carry out accounting manipulations, the consequences would be greater than for large companies. An accounting consultant who helps small businesses with accounting and reporting to authorities has the potential to prevent violations of the law and accounting manipulation. Previous research focused mainly on large companies that manipulate to present their reports in a better or worse way than they are. This thesis has focused on an accounting consultant and its actions on an accounting manipulation. By identifying several starting points that can influence the accounting consultant's actions, we tried to create an understanding of the accounting consultant's choices and motivation for action.

The thesis has focused on conducting three semi-structured interviews with the accounting consultants. The interviews have been based on interview guides designed based on theoretical assumptions and to answer the survey's questions. The study has an abductive approach because it provides an opportunity to make choices between different interpretations that were adopted from the respondents.

The results showed that there may be accounting manipulation among entrepreneurs. There are different risk groups among customers who may try to manipulate the accounting. If an accounting consultant wants to run a long-term business, he or she avoids taking clients who want to perform accounting manipulations. "It does not pay," says one of the respondents. There is a need for future research on circumstances that start-up accounting firms encounter with clients who want to carry out accounting manipulations. Another suggestion is an investigation comparing the differences in actions and the findings of accounting manipulation between female and male accounting consultants.

Date of Award2021-Nov-01
Original languageSwedish
SupervisorEliasson Titti (Supervisor), Torsten Andersson (Examiner) & Heléne Tjärnemo (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Accounting and auditing

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)


  • accounting consultant
  • accounting manipulation
  • ethical action
  • decoupling
  • isomorphism
  • moral development

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