Socialiseringsprocessen i revisionsbyråer
En studie om skapandet av organisatoriskt engagemang
Socialization processSocializationSocialization strategiesOrganizational commitmentJunior accountantsAccounting firms.
Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies. A predetermined training program runs along the process however, which entails elements of a collective and formal approach. This study shows that several strategic choices in the socialization influence the affective and normative organizational commitment of junior accountants. The junior accountants find they can act according to their own values and affect their horizontal position in the organization. The study also indicates that the training program stimulates creation of contacts throughout the organization and gives assistants a feeling of obligation to "repay" the organization for the investment made in them.