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”The Big four”: En studie om revisionsbyråers internutbildning
Örebro University, Örebro University School of Business.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In order to become a certified public accountant in Sweden, it requieres four years of university studies (240 hp), and five years of practical experience in an accounting firm. During the three to five years in the accounting firm the accountants requires to join a trainingprogram that consists of courses in for instance audit, leadership and taxes. They also need to participate in audits of companies, that for various reasons are difficult to revise. Despite all this training, it is only about 50 % that pass the test for higher public accountant exam. This led to the purpose of this study, that with the help of certified public accountants and managers at four of the largest accounting firms identify educational deficiencies in their internal training. This is to see how pedagogy are expressed and used, to take advantage of individuals' different learning styles. The research questions were: What pedagogies are used in the accountancy internal training? How do accounting firms seize individuals' way of learning in their internal training? The audit companies that were selected for the study was "The Big four" which consists of KPMG, Ernst & Young, PwC and Deloitte. Interviews were conducted with both approved, certified accountant and managers. The conclusion of this study was that the internal training consisted of mediation pedagogy with elements of dialogue. Most of the socially interactive learning and all experiential learning occurred in their everyday work. That means that every individual way of learning did not come to expression in internal training.

Place, publisher, year, edition, pages
2014. , p. 40
Keywords [en]
Certified public accountant, internal training, skills development, learning, accounting firm
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-33823OAI: oai:DiVA.org:oru-33823DiVA, id: diva2:697503
Subject / course
Företagsekonomi
Supervisors
Examiners
Available from: 2014-03-18 Created: 2014-02-18 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf