Author: Tina Maschi
Publisher: Springer
ISBN: 3319260367
Category : Social Science
Languages : en
Pages : 118
Book Description
This brief introduces a human rights approach to social work research and evaluation, compares it to traditional research approaches, and explains how to apply it in real world social work research. The author draws from a human rights framework that incorporates dignity and respect for all persons, the universality and interrelatedness of rights (political, civil, social, economic, and cultural), nondiscrimination, participation, accountability, and transparency. To advance a human rights approach, it introduces a rights-based model that accentuates the use of mixed methods and participatory research and evaluation. This brief aims to increase competencies in how to apply a rights based approach to research decision-making process from the formulation of research questions, research and practice design, and participatory action strategies that advance human rights. It is a call to action for social workers to forge a rights-based research agenda that fosters empowerment.
Applying a Human Rights Approach to Social Work Research and Evaluation
Author: Tina Maschi
Publisher: Springer
ISBN: 3319260367
Category : Social Science
Languages : en
Pages : 118
Book Description
This brief introduces a human rights approach to social work research and evaluation, compares it to traditional research approaches, and explains how to apply it in real world social work research. The author draws from a human rights framework that incorporates dignity and respect for all persons, the universality and interrelatedness of rights (political, civil, social, economic, and cultural), nondiscrimination, participation, accountability, and transparency. To advance a human rights approach, it introduces a rights-based model that accentuates the use of mixed methods and participatory research and evaluation. This brief aims to increase competencies in how to apply a rights based approach to research decision-making process from the formulation of research questions, research and practice design, and participatory action strategies that advance human rights. It is a call to action for social workers to forge a rights-based research agenda that fosters empowerment.
Publisher: Springer
ISBN: 3319260367
Category : Social Science
Languages : en
Pages : 118
Book Description
This brief introduces a human rights approach to social work research and evaluation, compares it to traditional research approaches, and explains how to apply it in real world social work research. The author draws from a human rights framework that incorporates dignity and respect for all persons, the universality and interrelatedness of rights (political, civil, social, economic, and cultural), nondiscrimination, participation, accountability, and transparency. To advance a human rights approach, it introduces a rights-based model that accentuates the use of mixed methods and participatory research and evaluation. This brief aims to increase competencies in how to apply a rights based approach to research decision-making process from the formulation of research questions, research and practice design, and participatory action strategies that advance human rights. It is a call to action for social workers to forge a rights-based research agenda that fosters empowerment.
Human Rights and Social Justice
Author: Carole Cox
Publisher: Taylor & Francis
ISBN: 1000686663
Category : Social Science
Languages : en
Pages : 218
Book Description
Human Rights and Social Justice: Key Issues and Vulnerable Populations is a comprehensive text that focuses on central issues of human rights and justice and links them directly with social work competencies and practice. Drawing attention to oppression and multiple forms of disadvantage and discrimination based on a person’s identity and social location, this volume develops an integrated framework to advance human rights and social, economic, and environmental justice with vulnerable populations and communities across all three levels of practice. Each chapter, written by leading scholars in their respective fields, is designed to enhance students’ awareness, knowledge, and understanding of key theories and issues related to diversity, human rights, and equity. Broken into sections providing theory, practice, and case study illustrations, the chapters will first explain and argue that each person, regardless of their position in society, has basic human rights. Students will then see how these knowledges translate into practice through clear and engaging cases that reinforce skills and behaviors that social workers may use to advocate for human rights and ensure that they are distributed equitably and without prejudice. Providing a broad overview of social justice and rights-based challenges and connecting theory to the profession’s core competencies, this book is an excellent companion for social work students and faculty engaged in foundation and advanced courses in practice with individuals, groups, and communities and diversity and oppression.
Publisher: Taylor & Francis
ISBN: 1000686663
Category : Social Science
Languages : en
Pages : 218
Book Description
Human Rights and Social Justice: Key Issues and Vulnerable Populations is a comprehensive text that focuses on central issues of human rights and justice and links them directly with social work competencies and practice. Drawing attention to oppression and multiple forms of disadvantage and discrimination based on a person’s identity and social location, this volume develops an integrated framework to advance human rights and social, economic, and environmental justice with vulnerable populations and communities across all three levels of practice. Each chapter, written by leading scholars in their respective fields, is designed to enhance students’ awareness, knowledge, and understanding of key theories and issues related to diversity, human rights, and equity. Broken into sections providing theory, practice, and case study illustrations, the chapters will first explain and argue that each person, regardless of their position in society, has basic human rights. Students will then see how these knowledges translate into practice through clear and engaging cases that reinforce skills and behaviors that social workers may use to advocate for human rights and ensure that they are distributed equitably and without prejudice. Providing a broad overview of social justice and rights-based challenges and connecting theory to the profession’s core competencies, this book is an excellent companion for social work students and faculty engaged in foundation and advanced courses in practice with individuals, groups, and communities and diversity and oppression.
Social Work Theory and Ethics
Author: Dorothee Hölscher
Publisher: Springer Nature
ISBN: 9811910154
Category : Education
Languages : en
Pages : 543
Book Description
This reference work addresses the ideas that shape social work. Much of the social work literature addresses questions of theory and ethics separately, so that the body of thought that is represented in social work scholarship and research creates a distinction between them. However, the differences between these categories of thought can be somewhat arbitrary. This volume goes beyond this simple separation of categories. Although it recognises that questions of theory and ethics may be addressed distinctly, the connections between them can be made evident and drawn out by analysing them alongside each other. Social work's use and development of theory can be understood in two complementary ways. First, theory from the social sciences and other disciplines can be applied for social work; second, considered, systematic examinations of practice have enabled theory to be developed out of social work. These different approaches are usually referred to as 'theory for practice' and 'practice theory'. The advancement of social work theory occurs often through the interplay between these two dimensions, through research and scholarship in the field. Similarly, social work ethics draw on principles and concepts that have their roots in philosophical inquiry and also involve applied analysis in the particular issues with which social workers engage and their practices in doing so. In this way social work contributes to wider debates through advancement of its own perspectives and knowledge gained through practice. Social Work Theory and Ethics: Ideas in Practice offers a unique approach by bringing together the complementary dimensions of theory with each other and at the same time with ethical research and scholarship. It presents an analysis of the ideas of social work in a way that enables connections between them to be identified and explored. This reference is essential reading for social work practitioners, researchers, policy-makers, academics and students, as well as an invaluable resource for universities, research institutes, government ministries and departments, major non-governmental organisations, and professional associations of social work.
Publisher: Springer Nature
ISBN: 9811910154
Category : Education
Languages : en
Pages : 543
Book Description
This reference work addresses the ideas that shape social work. Much of the social work literature addresses questions of theory and ethics separately, so that the body of thought that is represented in social work scholarship and research creates a distinction between them. However, the differences between these categories of thought can be somewhat arbitrary. This volume goes beyond this simple separation of categories. Although it recognises that questions of theory and ethics may be addressed distinctly, the connections between them can be made evident and drawn out by analysing them alongside each other. Social work's use and development of theory can be understood in two complementary ways. First, theory from the social sciences and other disciplines can be applied for social work; second, considered, systematic examinations of practice have enabled theory to be developed out of social work. These different approaches are usually referred to as 'theory for practice' and 'practice theory'. The advancement of social work theory occurs often through the interplay between these two dimensions, through research and scholarship in the field. Similarly, social work ethics draw on principles and concepts that have their roots in philosophical inquiry and also involve applied analysis in the particular issues with which social workers engage and their practices in doing so. In this way social work contributes to wider debates through advancement of its own perspectives and knowledge gained through practice. Social Work Theory and Ethics: Ideas in Practice offers a unique approach by bringing together the complementary dimensions of theory with each other and at the same time with ethical research and scholarship. It presents an analysis of the ideas of social work in a way that enables connections between them to be identified and explored. This reference is essential reading for social work practitioners, researchers, policy-makers, academics and students, as well as an invaluable resource for universities, research institutes, government ministries and departments, major non-governmental organisations, and professional associations of social work.
Photovoice Handbook for Social Workers
Author: Michele Jarldorn
Publisher: Springer
ISBN: 3319945114
Category : Social Science
Languages : en
Pages : 147
Book Description
This book provides inspiration for social workers to explore the possibilities of using Photovoice to engage with communities. Built on strong theoretical foundations and grounded in ethical principles, Jarldorn assesses Photovoice as an arts-based approach that provides a valuable mechanism for social workers to engage people in participatory action research, with the potential to influence policy and public opinion. Positioning Photovoice as a method aligned with feminist and radical social work perspectives, the author draws upon her research project which used Photovoice with former prisoners to demonstrate the transformative potential of participatory methods. Photovoice Handbook for Social Workers is intended to be a useful, hands-on resource, combining the importance of theory and the practicalities of doing action research.
Publisher: Springer
ISBN: 3319945114
Category : Social Science
Languages : en
Pages : 147
Book Description
This book provides inspiration for social workers to explore the possibilities of using Photovoice to engage with communities. Built on strong theoretical foundations and grounded in ethical principles, Jarldorn assesses Photovoice as an arts-based approach that provides a valuable mechanism for social workers to engage people in participatory action research, with the potential to influence policy and public opinion. Positioning Photovoice as a method aligned with feminist and radical social work perspectives, the author draws upon her research project which used Photovoice with former prisoners to demonstrate the transformative potential of participatory methods. Photovoice Handbook for Social Workers is intended to be a useful, hands-on resource, combining the importance of theory and the practicalities of doing action research.
Handbook of Forensic Social Work
Author: David Axlyn McLeod
Publisher: Oxford University Press
ISBN: 019769473X
Category : Political Science
Languages : en
Pages : 641
Book Description
"Forensic social work is a unique practice field that interfaces with criminal justice or legal systems at the micro, mezzo, and macro levels of practice. This Handbook provides important reference content while exploring the multiple facets of the justice system, the differential nature of people, families, and communities navigating it, and the various ways social workers interface with the criminal justice system and associated client populations. The Handbook is an accessible resource for social workers that synthesizes current research and practice in forensic areas"--
Publisher: Oxford University Press
ISBN: 019769473X
Category : Political Science
Languages : en
Pages : 641
Book Description
"Forensic social work is a unique practice field that interfaces with criminal justice or legal systems at the micro, mezzo, and macro levels of practice. This Handbook provides important reference content while exploring the multiple facets of the justice system, the differential nature of people, families, and communities navigating it, and the various ways social workers interface with the criminal justice system and associated client populations. The Handbook is an accessible resource for social workers that synthesizes current research and practice in forensic areas"--
The Complexities of Human Trafficking and Exploitation
Author: Craig Barlow
Publisher: Policy Press
ISBN: 1447372468
Category : Social Science
Languages : en
Pages : 214
Book Description
Identifying victims and perpetrators of trafficking and modern slavery has become increasingly challenging as traffickers have become more sophisticated in their recruitment and control of victims and seizure of new opportunities. Written by an experienced practitioner and academic, this book presents the ‘Circles of Analysis’, a unique model to assist professionals and researchers working in the criminal justice, safeguarding and social work sectors. Focusing on factors around the victim, offender and environment, this innovative model equips professionals to consider prevention, protection, intervention and disruption activity rather than limiting action to criminal justice-related outcomes.
Publisher: Policy Press
ISBN: 1447372468
Category : Social Science
Languages : en
Pages : 214
Book Description
Identifying victims and perpetrators of trafficking and modern slavery has become increasingly challenging as traffickers have become more sophisticated in their recruitment and control of victims and seizure of new opportunities. Written by an experienced practitioner and academic, this book presents the ‘Circles of Analysis’, a unique model to assist professionals and researchers working in the criminal justice, safeguarding and social work sectors. Focusing on factors around the victim, offender and environment, this innovative model equips professionals to consider prevention, protection, intervention and disruption activity rather than limiting action to criminal justice-related outcomes.
Routledge International Handbook of Participatory Approaches in Ageing Research
Author: Anna Urbaniak
Publisher: Taylor & Francis
ISBN: 1000957799
Category : Social Science
Languages : en
Pages : 601
Book Description
This Handbook presents established and innovative perspectives on involving older adults as co-creators in ageing research. It reorients research and policy toward more inclusive and adequate designs that capture the voices and needs of older adults. The Handbook: introduces types of participatory approaches in ageing research; highlights key methodological aspects of these approaches; gives insights from projects across different cultural contexts and academic disciplines, showing ways in which older participants can be involved in co-designing different stages of the research cycle; examines key issues to consider when involving older participants at each step of the research process; includes the voices of older adults directly; draws out conclusions and points ways forward for future research. This Handbook will be essential reading for researchers and students interested in the field of ageing and/ or participatory methods, as well as for those policy stakeholders in the fields of ageing and demographic change, social and public policy, or health and wellbeing who are interested in involving older adults in policy processes. It will be useful for third-sector advocacy organizations and international non-governmental and public agencies working either in citizen involvement/participation or the ageing sector.
Publisher: Taylor & Francis
ISBN: 1000957799
Category : Social Science
Languages : en
Pages : 601
Book Description
This Handbook presents established and innovative perspectives on involving older adults as co-creators in ageing research. It reorients research and policy toward more inclusive and adequate designs that capture the voices and needs of older adults. The Handbook: introduces types of participatory approaches in ageing research; highlights key methodological aspects of these approaches; gives insights from projects across different cultural contexts and academic disciplines, showing ways in which older participants can be involved in co-designing different stages of the research cycle; examines key issues to consider when involving older participants at each step of the research process; includes the voices of older adults directly; draws out conclusions and points ways forward for future research. This Handbook will be essential reading for researchers and students interested in the field of ageing and/ or participatory methods, as well as for those policy stakeholders in the fields of ageing and demographic change, social and public policy, or health and wellbeing who are interested in involving older adults in policy processes. It will be useful for third-sector advocacy organizations and international non-governmental and public agencies working either in citizen involvement/participation or the ageing sector.
Rethinking Feminist Theories for Social Work Practice
Author: Christine Cocker
Publisher: Springer Nature
ISBN: 3030942414
Category : Social Science
Languages : en
Pages : 381
Book Description
Feminist social work has clear goals to expose and critically analyse gendered power as a dynamic, historic, and structural concept embedded in our world, and to mobilise and take social action to challenge that power. This is integral to a commitment to the core values of the social work profession, which include a commitment to human rights, social justice and professional integrity. This edited collection brings a range of academic and practitioner scholarship to centre feminist theories, values and knowledge as they apply to social work practice, theory and education. It engages with feminist thinking to re-emphasise and refocus the centrality of gender and its intersections with other axes of identities such as social class, race, disability, sexuality and age, for understanding and analysing social work practice. This collection is a timely reminder of what feminist inquiry has to offer social work to successfully address contemporary challenges and is applicable to practitioners, scholars, educators, students and other key care professionals and policy makers.
Publisher: Springer Nature
ISBN: 3030942414
Category : Social Science
Languages : en
Pages : 381
Book Description
Feminist social work has clear goals to expose and critically analyse gendered power as a dynamic, historic, and structural concept embedded in our world, and to mobilise and take social action to challenge that power. This is integral to a commitment to the core values of the social work profession, which include a commitment to human rights, social justice and professional integrity. This edited collection brings a range of academic and practitioner scholarship to centre feminist theories, values and knowledge as they apply to social work practice, theory and education. It engages with feminist thinking to re-emphasise and refocus the centrality of gender and its intersections with other axes of identities such as social class, race, disability, sexuality and age, for understanding and analysing social work practice. This collection is a timely reminder of what feminist inquiry has to offer social work to successfully address contemporary challenges and is applicable to practitioners, scholars, educators, students and other key care professionals and policy makers.
Behavioral Science in the Global Arena
Author: Elaine P. Congress
Publisher: IAP
ISBN: 164802890X
Category : Psychology
Languages : en
Pages : 235
Book Description
“How are behavioral scientists increasingly involved to advise global decision-makers in the United Nations and elsewhere?” In 2020, the Psychology Coalition at the United Nations (PCUN) launched a bold new series of books, describing how evidence- based behavioral research is increasingly used by United Nations and other decision-makers, to address global issues. These issues reflect the UN’s 17 Sustainable Development Goals (SDGs) for 2030—such as health, poverty, education, peace, gender equality, and climate change. This PCUN volume brings together 34 experts in 14 concise chapters, to focus on diverse issues in mental, spiritual, and social health (detailed below). The chapters are co-authored by leading global experts as well as “rising star” students from many nations--offering readers a concise overview of each topic, a glossary of key terms, study questions, and bibliography. This volume is suitable as a textbook for diverse courses in psychology, social work, cross-cultural and international studies. ENDORSEMENTS: “Behavioral Science in the Global Arena” is a milestone in the forging of a global psychologist mental health network, able to offer the United Nations solutions to its quest.” — Niels Peter Rygaard, CEO at www.fairstartfoundation.com, and recipient of the 2020 APA International Humanitarian Award “This volume provides students and professionals committed to international work insights on theoretical frameworks, policy implications and best practices using evidence-based approaches.” — Barbara W. Shank, Dean and Professor Emerita, University of St. Thomas and Secretary, International Association of Schools of Social Work
Publisher: IAP
ISBN: 164802890X
Category : Psychology
Languages : en
Pages : 235
Book Description
“How are behavioral scientists increasingly involved to advise global decision-makers in the United Nations and elsewhere?” In 2020, the Psychology Coalition at the United Nations (PCUN) launched a bold new series of books, describing how evidence- based behavioral research is increasingly used by United Nations and other decision-makers, to address global issues. These issues reflect the UN’s 17 Sustainable Development Goals (SDGs) for 2030—such as health, poverty, education, peace, gender equality, and climate change. This PCUN volume brings together 34 experts in 14 concise chapters, to focus on diverse issues in mental, spiritual, and social health (detailed below). The chapters are co-authored by leading global experts as well as “rising star” students from many nations--offering readers a concise overview of each topic, a glossary of key terms, study questions, and bibliography. This volume is suitable as a textbook for diverse courses in psychology, social work, cross-cultural and international studies. ENDORSEMENTS: “Behavioral Science in the Global Arena” is a milestone in the forging of a global psychologist mental health network, able to offer the United Nations solutions to its quest.” — Niels Peter Rygaard, CEO at www.fairstartfoundation.com, and recipient of the 2020 APA International Humanitarian Award “This volume provides students and professionals committed to international work insights on theoretical frameworks, policy implications and best practices using evidence-based approaches.” — Barbara W. Shank, Dean and Professor Emerita, University of St. Thomas and Secretary, International Association of Schools of Social Work
The influence of clients on the social identities within the audit profession
Author: Johanna Sylvander
Publisher: Linköping University Electronic Press
ISBN: 9179298869
Category :
Languages : en
Pages : 123
Book Description
The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. The audit arena consists of several social actors, i.e. the audit profession, audit firms, and auditors, as well as external constituencies of the profession, i.e. accountors and accountees. The audit profession both serves the public interest by quality-ensuring the information provided by the accountors to the accountees as well as conducts business in a state-sanctioned monopoly-like market. Appearing independent and professional is therefore critical for the profession as independence and professionalism is the basis of society’s trust in the profession and may particularly influence the profession’s ability to recruit and retain staff. The audit profession, audit firms, offices and audit teams are social groups which influence the values, attitudes, and behaviours of the auditors through the process of socialization into the profession and the audit firm. However, accountors (i.e. clients) and accountees (i.e. stakeholders such as investors) are also social actors, who may influence the values, attitudes, and behaviour of auditors, if auditors identify with these social actors. Exploring the social identities at ‘play’ within the audit arena enables us to more fully understand the values that guide professional work. The thesis empirically investigates the social identity audit arena through potential, current, and former audit employees’ perceptions of the audit arena, where the data is both qualitative (interviews) and quantitative (surveys) in nature. The empirical material provides both pre-socialized and post-socialized perspectives on the audit arena, where the bulk of the material stems from the pre-socialized perspective. The thesis suggests that there are two types of auditors, namely small client auditors and large client auditors, where the small client auditor group dominates the audit arena. The role of the small client auditor is described differently from the large (public) client auditor’s role. The small client auditor is perceived as a teacher who helps the clients run their businesses better, and avoid problems with tax authorities et cetera, making it necessary for the auditor to have a good and close relationship with the client in order to fulfil her/his role. The large client auditor is described more as having the ‘traditional’ guardians of the market role. Hence, it seems as the small client auditor is guided by other values and has a different understanding of independence compared to the large client auditor. However, the large client auditor is also perceived as having a counselling teacher role, indicating that some professional values are shared by small client and large client auditors. These different roles auditors are perceived to have, where independence and working for the public interest seem to mean different things, can influence how new audit employees perceive the profession. If employees expect to work as ‘large client auditors’, but instead experience work being guided by small client auditor values (or vice versa), it may influence the willingness to stay in the profession. These two roles are also a potential factor influencing the expectation gap, i.e. the gap between what society thinks the auditor does and what s/he does in practice. These two roles may therefore influence society’s image of the auditor, and where the profession may have issues in appearing independent in the relationship with small clients. Avhandlingens övergripande syfte är att utforska innebörden av professionalism och oberoende för individerna inom revisionsarenan. Professionalism definieras som de yrkesrelaterade värderingarna som styr hur man som professionell revisor bör agera och hur oberoende förstås antas påverkas av vilka sociala grupper revisorn identifierar sig med. Revisionsarenan består av flera sociala aktörer, nämligen revisionsprofessionen, revisionsbyråer, och revisorer, och även externa intressenter till professionen, nämligen redovisningsskyldiga och redovisningsberättigade. Revisionsprofessionen har ett viktigt samhällsuppdrag att kvalitetssäkra informationen som de redovisningsskyldiga tillhåller de redovisningsberättigade. Dock bedriver professionen samtidigt affärer på den monopolmarknad professionen har genom den lagstadgade revisionen. För professionen är det därmed av yttersta vikt att framstå som oberoende och professionell, då oberoende och professionalism är grunden för samhällets tillit till professionen. Innebörden av professionalism och oberoende inom revisionsarenan kan speciellt påverka professionens möjligheter att rekrytera och behålla personal. Revisionsprofessionen, revisionsbyråerna, arbetskontoren och revisionsteamen är sociala grupper som påverkar revisorers värderingar, attityder och beteende genom socialiseringen in i professionen och revisionsbyrån. De redovisningsskyldiga (klienter) och de redovisningsberättigade (intressenter så som investerare) är andra sociala aktörer som kan påverka revisorers värderingar, attityder och beteende, om revisorerna identifierar sig med dessa sociala grupper. Genom att utforska vilka sociala identiteter som verkar inom revisionsarenan kan vi få större kunskap kring vilka värderingar som styr det professionella arbetet. Avhandlingen undersöker potentiella, nuvarande och före detta revisionsmedarbetares uppfattningar om revisionsarenan, där empirin både är av kvalitativ (intervjuer) och kvantitativ (enkäter) natur. Det empiriska materialet ger både ett ‘försocialiserat’ och ‘eftersocialiserat’ perspektiv på revisionsarenan, där tyngden ligger på det försocialiserade perspektivet. Avhandlingen tyder på att det finns två typer av revisorer, nämligen ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’, där ‘småbolagsrevisorer’ är den största gruppen. ‘Småbolagsrevisorns’ roll beskrivs annorlunda jämfört med hur ‘storbolagsrevisorns’ roll beskrivs. ‘Småbolagsrevisorn’ uppfattas som en lärare som hjälper klienterna att driva sina företag bättre, och undvika problem med Skatteverket med mera, vilket innebär att revisorn måste ha en god och nära relation med klienten för att kunna uppfylla sin roll. ‘Storbolagsrevisorn’ beskrivs mer som revisorsrollen traditionell beskrivs, d.v.s. som en ‘marknadsväktare’ och en oberoende granskare. Det verkar alltså som att ‘småbolagsrevisorn’ utgår ifrån andra professionella värderingar och har en annan förståelse av oberoende jämfört med ‘storbolagsrevisorn’. Dock uppfattas ‘storbolagsrevisorn’ även ha en rådgivande lärarroll, vilket indikerar att ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’ delar vissa professionella värderingar. Dessa olika roller som revisorer upplevs ha, där oberoende och arbete för det allmännas intresse verkar betyda olika saker, kan påverka hur nya anställda upplever revision som yrke. Om anställda förväntar sig att arbeta som en ’storbolagsrevisor’ men istället får uppleva yrket som en ’småbolagsrevisor’ (eller tvärtom) så kan det påverka viljan att vara kvar i yrket. Dessa två roller är även en potentiell aspekt som påverkar förväntansgapet, dvs skillnaden mellan vad samhället tror att revisorn gör och vad hen faktiskt gör. Dessa två roller kan alltså påverka samhällets bild av revisorn, där revisionsprofessionen kan ha svårt att hävda sig vara oberoende gentemot dessa mindre klienter.
Publisher: Linköping University Electronic Press
ISBN: 9179298869
Category :
Languages : en
Pages : 123
Book Description
The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. The audit arena consists of several social actors, i.e. the audit profession, audit firms, and auditors, as well as external constituencies of the profession, i.e. accountors and accountees. The audit profession both serves the public interest by quality-ensuring the information provided by the accountors to the accountees as well as conducts business in a state-sanctioned monopoly-like market. Appearing independent and professional is therefore critical for the profession as independence and professionalism is the basis of society’s trust in the profession and may particularly influence the profession’s ability to recruit and retain staff. The audit profession, audit firms, offices and audit teams are social groups which influence the values, attitudes, and behaviours of the auditors through the process of socialization into the profession and the audit firm. However, accountors (i.e. clients) and accountees (i.e. stakeholders such as investors) are also social actors, who may influence the values, attitudes, and behaviour of auditors, if auditors identify with these social actors. Exploring the social identities at ‘play’ within the audit arena enables us to more fully understand the values that guide professional work. The thesis empirically investigates the social identity audit arena through potential, current, and former audit employees’ perceptions of the audit arena, where the data is both qualitative (interviews) and quantitative (surveys) in nature. The empirical material provides both pre-socialized and post-socialized perspectives on the audit arena, where the bulk of the material stems from the pre-socialized perspective. The thesis suggests that there are two types of auditors, namely small client auditors and large client auditors, where the small client auditor group dominates the audit arena. The role of the small client auditor is described differently from the large (public) client auditor’s role. The small client auditor is perceived as a teacher who helps the clients run their businesses better, and avoid problems with tax authorities et cetera, making it necessary for the auditor to have a good and close relationship with the client in order to fulfil her/his role. The large client auditor is described more as having the ‘traditional’ guardians of the market role. Hence, it seems as the small client auditor is guided by other values and has a different understanding of independence compared to the large client auditor. However, the large client auditor is also perceived as having a counselling teacher role, indicating that some professional values are shared by small client and large client auditors. These different roles auditors are perceived to have, where independence and working for the public interest seem to mean different things, can influence how new audit employees perceive the profession. If employees expect to work as ‘large client auditors’, but instead experience work being guided by small client auditor values (or vice versa), it may influence the willingness to stay in the profession. These two roles are also a potential factor influencing the expectation gap, i.e. the gap between what society thinks the auditor does and what s/he does in practice. These two roles may therefore influence society’s image of the auditor, and where the profession may have issues in appearing independent in the relationship with small clients. Avhandlingens övergripande syfte är att utforska innebörden av professionalism och oberoende för individerna inom revisionsarenan. Professionalism definieras som de yrkesrelaterade värderingarna som styr hur man som professionell revisor bör agera och hur oberoende förstås antas påverkas av vilka sociala grupper revisorn identifierar sig med. Revisionsarenan består av flera sociala aktörer, nämligen revisionsprofessionen, revisionsbyråer, och revisorer, och även externa intressenter till professionen, nämligen redovisningsskyldiga och redovisningsberättigade. Revisionsprofessionen har ett viktigt samhällsuppdrag att kvalitetssäkra informationen som de redovisningsskyldiga tillhåller de redovisningsberättigade. Dock bedriver professionen samtidigt affärer på den monopolmarknad professionen har genom den lagstadgade revisionen. För professionen är det därmed av yttersta vikt att framstå som oberoende och professionell, då oberoende och professionalism är grunden för samhällets tillit till professionen. Innebörden av professionalism och oberoende inom revisionsarenan kan speciellt påverka professionens möjligheter att rekrytera och behålla personal. Revisionsprofessionen, revisionsbyråerna, arbetskontoren och revisionsteamen är sociala grupper som påverkar revisorers värderingar, attityder och beteende genom socialiseringen in i professionen och revisionsbyrån. De redovisningsskyldiga (klienter) och de redovisningsberättigade (intressenter så som investerare) är andra sociala aktörer som kan påverka revisorers värderingar, attityder och beteende, om revisorerna identifierar sig med dessa sociala grupper. Genom att utforska vilka sociala identiteter som verkar inom revisionsarenan kan vi få större kunskap kring vilka värderingar som styr det professionella arbetet. Avhandlingen undersöker potentiella, nuvarande och före detta revisionsmedarbetares uppfattningar om revisionsarenan, där empirin både är av kvalitativ (intervjuer) och kvantitativ (enkäter) natur. Det empiriska materialet ger både ett ‘försocialiserat’ och ‘eftersocialiserat’ perspektiv på revisionsarenan, där tyngden ligger på det försocialiserade perspektivet. Avhandlingen tyder på att det finns två typer av revisorer, nämligen ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’, där ‘småbolagsrevisorer’ är den största gruppen. ‘Småbolagsrevisorns’ roll beskrivs annorlunda jämfört med hur ‘storbolagsrevisorns’ roll beskrivs. ‘Småbolagsrevisorn’ uppfattas som en lärare som hjälper klienterna att driva sina företag bättre, och undvika problem med Skatteverket med mera, vilket innebär att revisorn måste ha en god och nära relation med klienten för att kunna uppfylla sin roll. ‘Storbolagsrevisorn’ beskrivs mer som revisorsrollen traditionell beskrivs, d.v.s. som en ‘marknadsväktare’ och en oberoende granskare. Det verkar alltså som att ‘småbolagsrevisorn’ utgår ifrån andra professionella värderingar och har en annan förståelse av oberoende jämfört med ‘storbolagsrevisorn’. Dock uppfattas ‘storbolagsrevisorn’ även ha en rådgivande lärarroll, vilket indikerar att ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’ delar vissa professionella värderingar. Dessa olika roller som revisorer upplevs ha, där oberoende och arbete för det allmännas intresse verkar betyda olika saker, kan påverka hur nya anställda upplever revision som yrke. Om anställda förväntar sig att arbeta som en ’storbolagsrevisor’ men istället får uppleva yrket som en ’småbolagsrevisor’ (eller tvärtom) så kan det påverka viljan att vara kvar i yrket. Dessa två roller är även en potentiell aspekt som påverkar förväntansgapet, dvs skillnaden mellan vad samhället tror att revisorn gör och vad hen faktiskt gör. Dessa två roller kan alltså påverka samhällets bild av revisorn, där revisionsprofessionen kan ha svårt att hävda sig vara oberoende gentemot dessa mindre klienter.