Verksamhetsstyrning
en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard. The interviews have manifested that both the customer and the development/leadership perspective have been adapted in order to meet the abolishment of the statutory auditing. Nevertheless the study also indicates that the balanced scorecard contains central key performance indicators which are essential in the management control of an accounting firm.