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Translated title of the thesis: High staff turnover in accounting and auditing: Is it problematic within the Swedish accounting professions?
  • Ebba Nilsson
  • Linnéa Flyman

Student thesis: Bachelor

Abstract

The background of this study is that that there exists a willingness for change within the Swedish labor market. In the problematization of the study, a research gap was identified regarding the employees' experience of the auditing industry's staff turnover. The purpose of the study was to investigate whether staff in the industry considered the high staff turnover to be problematic. To answer the purpose, previous research, the theory of legitimacy and the theory of expectations were used. Six semi-structured interviews were conducted, of which five with employees in two different auditing firms and one interview in an industry association. The interviews were conducted via Zoom due to the auditing industry's high season. All respondents were Swedish audit staff located at various offices. The results show that high staff turnover in the auditing industry is a problem if too many colleagues leave at the same time. Factors affecting staff turnover can be training requirements, the auditor exam, salary, and human factors such as a generational issues and personality. The effects of staff turnover can be workload that is added when someone leaves which results in a domino effect of other colleagues following suit. However, the auditing industry's staff turnover is necessary for development among remaining staff. Factors that can determine staff turnover are how good the work environment in the workplace is, that there is cohesion and that overtime hours take into account the human factor.
Date of Award2022-Jun
Original languageSwedish
SupervisorTitti Eliasson (Supervisor), Maria Bengtsson (Assessor) & 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)

Keywords

  • Turnover
  • Auditing
  • Up or Out
  • Uniform Certified Public Accountant Examination
  • Job Satisfaction

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