Revisionsmedarbetares motivation

: en kategorisering av motivationsfaktorer och förklaring av vad som påverkar motivationen

Abstract

The knowledge about what motivates audit employees is crucial, as the audit profession needs to motivate and retain qualified staff with extensive expertise in order to maintain high audit quality. Motivated employees have greater organizational commitment, greater psychological well-being and are also more productive.

The purpose of the study is to explain what motivates audit staff, and through factor analysis we seek to explore a categorization of motivational factors. To develop a better understanding of motivation we have combined theories and previous research on motivation, job satisfaction and work values as well as the results of a pilot study. Through our research we have developed a model that illustrates different motivational factors and what might explain the motivation of audit staff. To test the model, a survey on the motivational factors was given to employees within the audit profession, which resulted in 276 complete responses.

The results of the factor analysis showed that audit employee motivation can be divided into five factors; the work itself, social support, rewards, prestige and private life. The results of the study also indicate that generation, gender, firm and organizational level affect the motivation of audit employees to some extent. However, the results of the study also indicate that other factors might influence the motivation of audit employees.

The knowledge about the motivation of audit employees can help audit firms to be better able to motivate and retain their staff, which could result in improved audit quality. The results of the study also contribute to those interested in a career in the auditing profession as it gives a better picture of what motivates the audit employees of today. Finally, the study also contributes to educational institutions, which can help to prepare accounting students for their future careers within the auditing profession.