Revisorprofessionen i förändring

: En analys av svenska högskolors och universitets respons på CSRD:s nya kompetenskrav

Abstract

Background - Based on the Corporate Social Reporting Directive (CSRD), this study analyses the role of higher education institutions (HEI) in providing theoretical knowledge for business students who will enter the auditing profession.

Purpose - The purpose of this study has been to analyze how Swedish HEIs respond to CSRD's new competence requirements for auditors who will perform sustainability audits, which HEI’s strategic responses are at stake and what this ultimately may mean for the auditing profession.

Method - The study followed a deductive research approach and qualitative research method. The data collection has been done through content analysis of educational documents composing of program syllabuses (16) and course syllabuses (247) from sixteen universities. In addition, the study has carried out three interviews based on aptitude selection.

Results - The results of this study show that HEIs’ strategic response to institutional pressures have been to acquiesce, avoid and compromise. The strategic responses were interpreted by stakeholders at universities to influence the re-professionalization of the auditing profession which is at the same time at risk for un-professionalization.

Limitation - The main limitation of this study has been related to the course syllabuses whose content is restricted.

Contribution - The study contributes knowledge to a contemporary and socially relevant debate. The study also shows that Swedish higher education institutions do not meet CSRD's competence requirements at present and that there is no intention to include these in business education soon. The theoretical contribution consists of the combination of institutional theory and professional theory.

Date of Award	2023-Jun
Original language	Swedish
Supervisor	Caroline Pontoppidan (Supervisor), Elin Smith (Supervisor) & Heléne Tjärnemo (Examiner)