Förändringar i redovisningsbranschen och dess inverkan på redovisningskonsultens yrkesroll och yrkesidentitet

Abstract

Aim: The aim of this study is to see how the professional role and professional identity of accounting consultant's changes due to the external changes that constantly occur in the accounting profession.

Theoretical approach: The literature review is structured around two parts. The first is the role of the professional and the other is professional identity.

Methodology: The study uses a qualitative method to create an understanding of how accounting consultants themselves look at how the changes have affected their professional role and professional identity.

Conclusions: The conclusion of this study has concluded these four external changes: the authorization of accountants, the introduction of Reko, the abolishment of audit requirement and introduction of K2 and K3 regulations affecting accounting consultants' professional role and professional identity. They have a more widespread professional role and the sociability has become more important and also the personal characteristics have changed.