Förslag till vidare forskning inom ämnet

6.1 Studiens begränsningar

Studien har fokuserat på att undersöka hur revisionsbyråns rykte påverkade respondenternas val av byrå. Då studien endast utgår från små bolag, har inga uttalanden kunnat göras om hur revisionsbyråns rykte påverkar stora bolag. Då stora bolag har andra behov som revisionsbyrån måste uppfylla, kan det finnas skillnader i hur rykte påverkar dessa. Studiens inriktining har däremot kunnat ge en djupare förståelse för hur rykte kan påverka mindre bolag.

En annan begränsning med arbetet är att respondenterna inte har tillhört en enhetlig grupp. Studien har således inte kunnat bidra till generaliserbara slutsatser. Däremot var detta inte heller målet med studien. Vi ville endast skapa en djupare förståelse för rykte vid valet av revisionsbyrå, för att synliggöra behovet av vidare studier inom ämnet.

6.2 Förslag till vidare forskning inom ämnet

Denna studie har funnit att respondenternas situationer innan valprocessen och deras kunskap inom redovisning påverkade vilka faktorer de ansåg viktiga och därav vilket rykte som påverkade valet av revisionsbyrå. Det skulle därför vara intressant att

utveckla detta ytterligare. Genom att utföra en studie av klienters olika situationer innan valprocessen i större skala och genom kategoriseringar, kan vidare forskning undersöka om det finns samband mellan respondenter i liknande situationer och vilket rykte som anses viktigt. Även samband mellan nivån av kunskap i företaget och ryktets påverkan kan undersökas med mer omfattande studier. Denna typ av studie skulle kunna bidra till en ytterligare dimension av ryktets påverkan på valet av revisionsbyrå.

Ytterligare förslag på framtida forskning är att utföra liknande eller mer omfattande studier om påverkan av rykte på stora bolag. Man kan således utreda skillnader och likheter mellan små bolag och stora bolag, vilket kan ge en djupare förståelse för ryktes påverkan vid val av revisionsbyrå.

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