The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

The intention of this study was to create an understanding of how multi-professional interaction could convert into inter-professional collaboration, which takes advantage of and acknowledges the individual professional identity. The intention was to understand the meaning of collaboration through the study of meetings between professionals who use different symbol systems. In particular, we wanted to study inter-professional interaction from a symbolic interactional perspective with a focus on Self, Identity, Symbols, Meaning and Professional community. The employed method was semi-structured interviews with ten questions. A convenience sample was used to identify working groups composed of different professions, such as teachers, social workers and therapy assistants.

This article elucidates the professional dialogue between student teacher and supervisor and it´s conditions as a supervising method in professional academic education. The aim of the study is to discuss how students articulate the conditions of the professional dialogue and the positioning of themselves and supervisors are made. The student taped discussions were analysed. Inspired by positioning theory we analysed the students discussions in order to interpret and elevate patterns showing the conditions concerning the professional dialogues for the students teacher education. The main findings are the students positioning themselves as listener and the supervisor is positioned as communicator of rights, obligations and oughtness.

This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

The aim of this thesis is to study the effects of self-service on professional qualifications of library assistants in three public libraries in Sweden. The research questions are: - How do the library assistants experience that their professional qualifications have changed since self-service was introduced at the library? - Does the view on library assistants? professional qualifications and future differ between library managers and library assistants? - Does the view on library assistants? professional qualifications and future differ between the three different libraries? The method used is qualitative interviews with six library assistants and three head of libraries from three different public libraries. The theoretical framework for this study is constructed by theoretical ideas about professional qualifications and technology's impact on professionalism. The results indicate that the cognitive qualifications of library assistants have increased and social qualifications both increased and decreased.

The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.The analysis suggests the following:? A professional changing industry will become professional again.? The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education.? Management of professionals needs to account for the integrity of the horizontal specialization of the professional.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The overarching aim of this paper is to study the professional encounter in its complexity. The requirements for receiving welfare is set by the professional and it's the professionals decision if they are met in the proper manner. This makes the assessment of the clients conditions and the correctness of the assessment hence important. There are several levels which is necessary for the social worker to take into consideration.We have therefore made a socio-analysis by using a theoretical model of Johansson (2006) where he uses the Social Psychology of the encounter to create a model with four levels, which is always present in the professional encounter: structural, positional, relational, and experience level.  Our base was that the one responsible for handling these levels was the professional which led us to search for literature concerning the professional approach.Our study is formed as a qualitative case-study. Our empirical data consist of qualitative interviews with four social workers handling social allowance.The results shows that the complexity of the professional encounter requires a professional approach.

A multi professional team use different professional skills to a specific target. The people in the team complement each other to achieve the best performance possible. Professional identity is a mix between the professional and personal identity. Social identities, like professional identity, is a product of social categorization and social comparison. The purpose of this study was to examine how increased cooperation in cross-disciplinary teams has affected the professional identity of home care staff.

This Master?s thesis concerns the public librarian?s professional identity. The complexity of the mandates of the public librarian, and the public library, raises questions on how librarians understand their professional identities. The empirical material consists of qualitative in-depth interviews with librarians. Two theoretical approaches are used in the analysis of the material with a focus on the public librarians? knowledge and professional role.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.