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6. Slutsats

6.4 Kritik av eget arbete

Om möjligheten hade funnits för oss till att undersöka hela Sverige utifrån en komplett databas, som var vår första tanke, så hade vi eventuellt fått både en högre svarsfrekvens och en större skillnad mellan svaren. Detta hade i så fall gett oss ett helt annat utgångsläge till vår analys. Genom vår svarsfrekvens på 15,8 procent bör tydning av svar tolkas med försiktighet och möjligheten till generalisering begränsas.

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Vi hade även kunnat utforma våra frågor annorlunda som kanske hade bjudit in till att fler respondenter svarat på vår enkät. Samtidigt som vi känner att vi behövde ställa de frågor vi hade för att få svar på det vi ville ha reda på.

En ytterligare begränsning av studien avser tillförlitligheten av ledningens svar när de ombads att förutsäga deras beteende i samband med valet av revision. Det alternativa tillvägagångssättet är att observera deras faktiska val.

Källförteckning

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Bilagor

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