Studiens bidrag och förslag på framtida forskning

Denna studie har bidragit med kunskap till forskningsområdet angående varför små företag av privat karaktär, verksamma på den svenska marknaden, väljer att frivilligt byta revisionsbyrå. Studien har även bidragit till forskningsområdet genom att bland annat ha resulterat i en modell där studiens slutsats presenterats, vilken kan vara föremål för utveckling vid framtida studier. Vidare visar studien på hur influerande faktorer prioriteras och vilken faktor som anses vara viktigast vid ett frivilligt byte av revisionsbyrå för de undersökta företagen i denna studie. Då influerande faktorer för små företag vid valet att frivilligt byta revisionsbyrå är tämligen outforskat bidrar denna studie med att utveckla tidigare forskning inom detta forskningsområde.

Eftersom denna studie utgår ifrån en kvalitativ strategi för att på djupet analysera varför små företag frivilligt byter revisionsbyrå skulle det vara intressant med en kvantitativ studie på ämnet. Det skulle vara intressant för att se ett mer generaliserbart resultat och därmed kunna jämföra om de influerande faktorer är samma även när det ges möjlighet till generalisering. Det skulle även vara av intresse att jämföra små företag och företag utanför grupperingarna undersökta i denna studie för att på så sätt utveckla den framtagna modellen (Figur 2). Till exempel genom att undersöka om samma influerande faktorer existerar i de olika grupperna av företag, alternativt huruvida graden av informationsasymmetri påverkar valet att frivilligt byta revisionsbyrå.

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