Förslag till fortsatt forskning

Bortfallet och den låga svarsfrekvensen leder till att vi inte uppnår ett tillräckligt representativt urval för vår studie då vi hade en önskan att kunna göra generaliseringar av studiens resultat. Ett förslag till fortsatt forskning är att göra en likadan studie med ett mer tillförlitligt och representativt urval för att kunna säga något om hur den etiska affärskulturen skiljer sig åt mellan Big 4 och inte Big 4-firmor.

Det är svårt att säga huruvida studiens resultat kan säga något om skillnaderna mellan stora och små revisionsfirmor överlag eller om frågorna “tvingar” respondenten till att svara på ett sätt som denne tror är önskvärt. Undersökningen är utformad utifrån olika påståenden där revisorn får markera var på en skala han/hon anser sig eller sin organisation bäst stämma in. Undersökningen ger inget utrymme för revisorernas djupgående åsikter och tankar vilket skulle vara av intresse i en fortsatt studie. Det skulle exempelvis vara intressant att intervjua revisorer som har arbetat i både små och stora revisionsfirmor för att ta del av deras erfarenheter och syn på den etiska affärskulturen och eventuella skillnader sinsemellan. Vi uppmuntrar därför till att fortsätta denna forskning med en kvalitativ studie inom området.

Boone et al. (2010) har funnit stora skillnader mellan den upplevda och den faktiska kvaliteten i revisionsfirmor. På samma vis kanske det finns skillnader mellan den upplevda etiska affärskulturen och den faktiska etiska affärskulturen. Vi tror därför att en deltagande studie i form av observation skulle vara lämpligt för att ge en mer objektiv bild av den etiska affärskulturen. En observationsstudie ger inte utrymme för deltagarnas eventuellt partiska åsikter i lika stor utsträckning. Det kan exempelvis vara så att revisorerna vill framhäva det positiva med den firman de arbetar på för tillfället.

Avslutningsvis vill vi uppmuntra till vidare forskning inom ämnesområdet då vi är övertygade om att ökad kunskap kan bidra till det viktiga arbetet med att stärka organisationers etiska affärskultur samt revisorers objektivitet.

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Bilagor

Bilaga 1. Enkät