Generationernas work values inom revisionsbranschen

: Strategier för att behålla generation Z på revisionsbyrån

Abstract

Employee turnover in the auditing industry is high and one major challenge within
the industry is retaining employees from Generation Z. Employee turnover is
influenced by the employees’ values in their profession, which is defined as work
values. Consequently, strategies can be devised based on these values to retain more
employees within the firm.
The purpose of this study is to explore, explain and compare work values between
generations in the auditing industry and contribute with knowledge on how auditing
firms can retain current and future auditors from Generation Z. Drawing upon
theories and prior research, several work values have been identified and a model
created, which was then tested through a quantitative method via a survey. The
survey was distributed to practicing auditors with all titles.
Through exploratory factor analysis, four components were derived: social,
challenges, rewards, and balance. The analysis showed that work values such as job
security, promotion, feedback, and mentorship were valued higher by Generation Z
than other generations. Furthermore, aspects related to the challenges component
were valued lower by Generation Z. Appropriate strategies might therefore include offering career plans, development discussions, and mentorship, all of which
enhance the auditor's professional growth.
A conclusion is that there may be other variables that better explain differences in
work values than generations, although differences were noted in certain cases. A
better understanding of what influences differences in work values contributes to
reduced turnover rates and better perceptions of the auditing industry, which could
lead to increased audit quality.

Date of Award	2024-Jun
Original language	Swedish
Supervisor	Nellie Gertsson (Supervisor), Elin Smith (Assessor) & Heléne Tjärnemo (Examiner)