Vilken roll spelar socialt kapital när små aktiebolag väljer revisionsbyrå?

En kvalitativ intervjustudie av små aktiebolag 

Abstract

Previous quantitative research has shown that when companies choose accounting firm their decisions are affected by the organizational factors price, quality and the reputation of the accounting firm. Research has also shown that small companies tend to value the relationship with the auditor on a more personal level. However, there is a gap in research regarding the relationship´s significance in conjunction to organizational factors and how this affect the choice of auditor for small companies.

The purpose of this study is to investigate and analyze if and how organizational factors and social capital play a crucial role when small companies chooses an accounting firm. In order to achieve the purpose of this study, a theoretical framework has been created based on previous research and Putnam´s theory on social capital. The study is based on a qualitative research approach with an interpretivist research philosophy, using eight semi-structured interviews with managers from small companies audited by Big 4, second tier and SMP. The result indicates that social capital outweighs the organizational factors when small companies choose accounting firm. It is reflected in the empirical evidence that social network, relationships, communication, and trust are crucial to the choice of accounting firm. The study also shows that the auditor's communication skills has an impact on the organizational factor quality. Thus, the result also shows that social capital interacts with the organizational factors when small companies choose auditor.