Forskningsbidrag och förslag till vidare forskning

Uppsatsen bidrar med kunskap kring vad som motiverar revisorer med familj att stanna kvar i branschen trots hög arbetsbelastning. I uppsatsen framkommer det att revisorer med familj främst motiveras av inre faktorer i form av deras kollegor, utmanande arbetsuppgifter och flexibilitet. Revisorer med familj motiveras mer av högsäsong jämfört med lågsäsong, då ett visst stresspåslag föredras. Dock framkommer det att revisionsbranschen under det senaste årtiondet har förändrats till att främja anställdas balans mellan arbetslivet och familjelivet. Eftersom få studier har fokuserat på revisorer med familj och vad dessa motiveras av, bidrar studien med kunskap kring vad som motiverar revisorer längre upp i hierarkin. Tidigare studier har vidare visat att hög arbetsbelastning kan medföra utbrändhet bland anställda (Persellin et al. 2019). Vår studie påvisar även att revisionskvalitén kan påverkas negativt av hög arbetsbelastning i kombination med flera roller, då revisorer med familj upplever att svårigheter kan föreligga avseende att särhålla rollen som revisor och familjemedlem.

Vår studie indikerar att revisorer med familj upplever att de är motiverade och att de kan balansera sina roller. En av faktorerna som samtliga revisorer med familj värderade var flexibiliteten. Flexibiliteten är dessutom en väsentlig faktor för att uppnå en balans i deras olika roller, samtidigt som kommunikation med partnern är ytterligare en aspekt som bidrar till förmågan att balansera rollerna. Då kommunikationen inom familjen framkommer som en väsentlig faktor för att balansera rollerna, vore det intressant att undersöka hur ensamstående revisorer uppnår en balans mellan familjelivet och arbetslivet.

Studiens fokus har varit revisorer med familj som fortsatt befinner sig inom revisionsbranschen. Framtida studier bör undersöka revisorer med familj som har valt att lämna branschen för att bilda en förståelse för deras skäl att sluta. Det skulle bidra med ett annat perspektiv och eventuellt frambringa vilka problem som upplevdes av de som bytt bransch.

Referenser

Abdirahman, H.I.H., Najeemdeen, I.S., Abdiemi, B.T. & Ahmad, R.B. (2018). The relationship between job satisfaction, work-life balance and organizational commitment on employee performance. Academic Journal of Economic Studies, 4(3), 12-17.

Alvesson, M. & Sköldberg, K. (2017). Tolkning och reflektion: Vetenskapsfilosofi och kvalitativ metod. 3. uppl. Lund: Studentlitteratur.

Amir, A. (2019). Mediating effect of work stress on the influence of time pressure, work-family conflict and role ambiguity on audit quality reduction behavior. International Journal of Law and Management, 61(2), 434- 454.

Anderson-Gough, F., Grey, C. & Robson, K. (2005). “Helping them to forget..”: the organizational embedding of gender relations in public audit firms. Accounting, Organizations and Society, 30(5), 469-490.

Aryee, S., Srinivas, E.S. & Tan, H.H. (2005). Rhythms of Life: Antecedents and Outcomes of Work-Family Balance in Employed Parents. Journal of Applied Psychology, 90(1), 132-146.

Axelsson, O. (2017). Lång och tuff väg för att bli partner på revisionsbyrå. Civilekonomen, 27 november.

Babcock-Roberson, M.E. & Strickland, O.J. (2010). The relationship between charismatic leadership, work engagement, and organizational citizenship behaviors. The Journal of Psychology, 144(3), 313-326.

Baldiga, N.R. (2005). Opportunity and balance: Is your organization ready to provide both? Journal of Accountancy, 199(5), 39-44.

Bedeian, A.G., Burke, B.G. & Moffett, R.G. (1988). Outcomes of work-family conflict among married male and female professionals. Journal of Management, 14(3), 475-491.

Berk, C. & Gundogmus, F. (2018). The effect of work-life balance on organizational commitment of accountants. Management, 13(2), 137-159.

Borkowski, S.C. & Welsh, M.J. (2019). Survey Says! Why People Leave Public Accounting. Pennsylvania certified public accountant [CPA] journal, 1 oktober. Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N. & Mårtensson, O.

(2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance, 21(2), 331-350.

Bruck, C.S., Allen, T.D. & Spector, P.E. (2002). The Relation between Work- Family Conflict and Job Satisfaction: A Finer-Grained Analysis. Journal of Vocational Behavior, 60(3), 336-353.

Bryman, A. & Bell, E. (2017). Företagsekonomiska forskningsmetoder. 3. uppl. Stockholm: Liber.

Buchheit, S., Dalton, D.W., Harp, N.L. & Hollingsworth, C.W. (2016). A contemporary analysis of accounting professionals’ work-life balance. Accounting Horizons, 30(1), 41-62.

Burnett, S.B., Gatrell, C.J., Cooper, C.L. & Sparrow, P. (2013). Fathers at Work: A Ghost in the Organizational Machine. Gender, Work and Organization, 20(6), 632-646.

Callius, S. (2019). Kraven inom revision sätter press på medarbetarna. Civilekonomen, 21 mars.

Casper, W.J. & Buffardi, L.C. (2004). Work-life benefits and job pursuit intentions: The role of anticipated organizational support. Journal of Vocational Behavior, 65(3), 391-410.

Chang, C.J., Luo, Y. & Zhou, L. (2017). Audit deficiency and auditor workload: evidence from PCAOB triennially inspected firms. Review of Accounting and Finance, 16(4), 478-496.

Chia, M.Y. (2003). Career drivers of junior auditors: an exploratory study. Managerial Auditing Journal, 18(2), 100-111.

Coad, A.F. (1999). Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research, 10(2), 109-135.

Collins, K.M. (1993). Stress and Departures from the Public Accounting Profession: A Study of Gender Differences. Accounting Horizons, 7(1), 29- 38.

Collins, K.M. & Killough, L.N. (1992). An empirical examination of stress in public accounting. Accounting, Organizations and Society, 17(6), 535-547. Dagenais-Desmarais, V., Leclerc, J.S. & Londei-Shortall, J. (2018). The

relationship between employee motivation and psychological health at work: A chicken-and-egg situation? Work & Stress, 32(2), 147-167. Dambrin, C. & Lambert, C. (2008). Mothering or auditing? The case of two Big

Four in France. Accounting, Auditing & Accountability Journal, 21(4), 474-506. David, M. & Sutton, C.D. (2016). Samhällsvetenskaplig metod. 3. uppl. Lund:

Studentlitteratur AB.

Denscombe, M. (2018). Forskningshandboken: För småskaliga forskningsprojekt inom samhällsvetenskaperna. 4. uppl. Lund: Studentlitteratur AB.

Eby, L.T., Casper, W.J., Lockwood, A., Bordeaux, C. & Brinley, A. (2005). Work and family research in IO/OB: Content analysis and review of the literature (1980-2002). Journal of Vocational Behavior, 66(1), 124-197.

Emslie, C., & Hunt, K. (2009). ‘Live to Work’ or ‘Work to Live’? A qualitative study of gender and work–life balance among men and women in mid- life. Gender, Work and Organization, 16(1), 151-172.

Espinosa-Pike, M. & Barrainkua, I. (2016). An exploratory study of the pressures and ethical dilemmas in the audit conflict. Spanish Accounting Review, 19(1), 10-20.

Gatrell, C. J., Burnett, S. B., Cooper, C.L., & Sparrow, P. (2013). Work–life balance and parenthood: A comparative review of definitions, equity and enrichment. International Journal of Management Reviews, 15(3), 300-316.

Glantz, S.H. (2018). Därför flyr revisorsassistenter yrket. Tidningen Balans, 7 november.

Grover, S.L. & Crooker, K.J. (1995). Who appreciates family-responsive human resource policies: The impact of family-friendly policies on the organizational attachment of parents and non-parents. Personnel Psychology, 48(2), 271-288.

Guthrie, C.P. & Jones. A. (2012). Job burnout in public accounting: Understanding gender differences. Journal of Managerial Issues, 24(4), 390- 411.

Hammer, L.B., Kossek, E.E., Bodner, T. & Crain, T. (2013). Measurement Development and Validation of the Family Supportive Supervisor Behavior Short-Form (FSSB-SF). Journal of Occupational Health Psychology, 18(3), 285-296.

Hammond, M., Cleveland, J.N., O’Neill, J.W., Stawski, R.S. & Tate, A.J. (2015). Mediators of transformational leadership and the work-family relationship. Journal of Managerial Psychology, 30(4), 454-469.

Hassan, Z., Tnay, J.S., Yososudarmo, S.M.S. & Sabil, S. (2020). The Relationship Between Workplace Spirituality and Work-to-Family Enrichment in Selected Public Sector Organizations in Malaysia. Journal of Religion and Health. 1-19.

Hedlund, M. (2018). Utmaningar saknas i revisorsassistentyrket. Civilekonomen, 11 april.

Herda, D.N. (2012). Auditors’ Relationship with Their Accounting Firm and Its Effect on Burnout, Turnover Intention, and Post-Employment Citizenship. Current Issues in Auditing, 6(2), 13-17.

Herzberg, F. (2003). One more time: How do you motivate employees? Harvard Business Review, 65(5), 109-120.

Hsu, Y.R. (2011). Work-family conflict and job satisfaction in stressful working environments - The moderating roles of perceived supervisor support and internal locus of control. International Journal of Manpower, 32(2), 233-248. Huang, T-C., Lawler, J. & Lei, C-I. (2007). The effects of quality of work life on

commitment and turnover intention. Social behavior and personality, 35(6), 735-750.

Jiambalvo, J. & Pratt, J. (1982). Task Complexity and Leadership Effectiveness in CPA Firms. The Accounting Review, 57(4), 734-750.

Jones, A., Norman, C.S. & Wier, B. (2010). Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting. Behavioral research in accounting, 22(1), 21-41.

Kornberger, M., Carter, C. & Ross-Smith, A. (2010). Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society, 35(8), 775- 791.

Kristensen, R.H, Kent, P., Warming-Rasmussen, B. & Windsor, C. (2017). Do Mother and Father Auditors Have Equal Prospects for Career Advancement? International Journal of Auditing, 21(1), 1-10.

Lynn, S.A., Cao, L.T. & Horn, B.C. (1996). The influence of career stage on the work attitudes of male and female accounting professionals. Journal of organizational behavior, 17(2), 135-149.

Lyu, Y., Wang, M., Le, J. & Kwan, H.K. (2019). Effects of authentic leadership on work-family balance in China. Journal of Managerial Psychology, 34(2), 110- 123.

Matijas, M., Merkas, M. & Brdovcak, B. (2018). Job resources and satisfaction across gender: the role of work-family conflict. Journal of Managerial Psychology, 33(4/5), 372-385.

Morgansson, V.J., Major, D.A. & Litano, M.L. (2017). A multilevel examination of the relationship between leader-member exchange and work-family outcomes. Journal of Business and Psychology, 32(4), 379-393.

Månsson, J., Elg, U. & Jonnergård, K. (2013). Gender-based career differences among young auditors in Sweden. International Journal of Manpower, 34(6), 572-583.

Ng, E.S. & Burke, R.J. (2010). Predictor of business students’ attitudes toward sustainable business practices. Journal of Business Ethics, 95(4), 603-615. O’Neill, J.W., Harrison, M.M., Cleveland, J., Almeida, D., Stawski, R. & Crouter,

A.C. (2009). Work-family climate, organizational commitment, and turnover: Multilevel contagion effects of leaders. Journal of Vocational Behavior, 74(1), 18-29.

Pas, B., Eisinga, R. & Doorewaard, H. (2016). Predicting medical specialists’ working (long) hours: Testing a contemporary career model. The International Journal of Human Resource Management, 27(15), 1730-1754. Pasewark, W.R. & Viator, R.E. (2006). Sources of work-family conflict in the

accounting profession. Behavioral Research in Accounting, 18(1), 147-165. Pentland, B.T. (1993). Getting comfortable with the numbers: Auditing and the

micro-production of macro-order. Accounting Organizations and Society, 18(7/8), 605-620.

Persellin, J.S., Schmidt, J.J., Vandervelde, S.D. & Wilkins, M.S. (2019). Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction. Accounting horizons, 33(4), 95-117.

Pierce, B. & Sweeney, B. (2004). Cost-Quality conflict in audit firms: An empirical investigation. European Accounting Review, 13(3), 415-441.

Plant, K., Barac, K. & Jager, H.D. (2017). Developing early career professional auditors at work: What are the determinants of success? Meditari Accountancy Research, 25(3), 368-390.

Roos, W. & Eeden, R.V. (2008). The relationship between employee motivation, job satisfaction and corporate culture. Journal of Industrial Psychology, 34(1), 54-63.

Rothausen, T.J. (1994). Job Satisfaction and the Parent Worker: The Role of Flexibility and Rewards. Journal of vocational behavior, 44(3), 317-336.

Saraswathi, S. (2011). A Study on Factors that Motivate IT and Non-IT Sector Employees: A Comparison. International Journal of Research in Computer Application and Management, 1(2), 72-77.

Street, D.L. & Bishop, A.C. (1991). An Empirical Examination of the Need Profiles of Professional Accountants. Behavioral Research in Accounting, 3. 97-116.

Stringer, C., Didham, J. & Theivananthampillai, P. (2011). Motivation, pay satisfaction, and job satisfaction of front-line employees. Qualitative Research in Accounting & Management, 8(2), 161-179.

Trost, J. (2010). Kvalitativa intervjuer. 4. uppl. Lund: Studentlitteratur AB.

Umans, T., Broberg, P., Schmidt, M., Nilsson, S. & Olsson, E. (2016). Feeling well by being together: Study of Swedish auditors. WORK: A Journal of Prevention, Assessment, and Rehabilitation, 54(1), 79-86.

Walumbwa, F.O., Mayer, D.M., Wang, P., Wang, H., Workman, K. & Christensen, A.L. (2011). Linking ethical leadership to employee performance: The roles of leader-member exchange, self-efficacy, and organizational identification. Organizational Behavior and Human Decision Processes, 115(2), 204-213.

Wang, P. & Walumbwa, F.O. (2007). Family-friendly programs, organizational commitment, and work withdrawal: The moderating role of transformational leadership. Personnel Psychology, 60(2), 397-427.

Westermann, K.D., Bedard, J.C. & Earley, C.E. (2015). Learning the “craft” of Auditing: A Dynamic View of Auditors’ On-the-Job Learning.

Yusoff, W.F.W., Kian, T.S. & Idris, M.T.M. (2013). Herzberg’s Two factors theory on work motivation: Does it work for todays environment? Global journal of commerce & management perspective, 2(5), 18-22.

Yustina, A.I. & Valerina, T. (2018). Does work-family conflict affect auditor’s performance? Examining the mediating roles of emotional exhaustion and job satisfaction. Gadjab Mada International Journal of Business, 20(1), 89-111.

Bilagor

Bilaga 1 – Intervjuguide