Fastholdelse af unge i revisionsbranchen - med afgrænsning i Big 4
Oversat titel
Retention of young employees in the auditing industry - with focus on the Big 4
Forfattere
Labrouzi, Seham ; Yaliniz, Özgür
Semester
4. semester
Uddannelse
Udgivelsesår
2026
Afleveret
2026-06-01
Resumé
Denne afhandling undersøger, hvilke faktorer der påvirker fastholdelse og frafald blandt unge medarbejdere under 29 år i den danske revisionsbranche med særligt fokus på Big Four-virksomhederne. Baggrunden er branchens høje medarbejderomsætning og de unges voksende fokus på arbejdsvilkår, work-life balance og karriereforventninger. Med et kvalitativt casestudie som udgangspunkt anvendes semistrukturerede interviews med nuværende og tidligere unge medarbejdere samt en HR-leder fra en Big Four-virksomhed, suppleret med sekundære data. Det empiriske materiale analyseres med udgangspunkt i blandt andet Job Demands-Resources-modellen, teorier om work-life balance, Maslows behovspyramide, Self-Determination Theory, Herzbergs to-faktor-teori og Person-Organization Fit for at belyse sammenhængen mellem jobkrav, ressourcer, motivation og trivsel. Resultaterne peger på, at unge tiltrækkes af læringsmuligheder, ansvar og stærke karriereperspektiver, men at dette ofte ledsages af høje arbejdskrav, lange arbejdsdage og store performanceforventninger, særligt i spidsbelastningsperioder. En udfordret work-life balance fremstår som en central årsag til frafald, mens støttende ledelse, feedback, sociale relationer og en inkluderende organisationskultur bidrager til øget trivsel og fastholdelse. Afhandlingen konkluderer, at revisionsbranchen generelt opfattes som et attraktivt sted at opbygge kompetencer og få tidlig karriereerfaring, men ikke nødvendigvis som en bæredygtig langvarig karrierevej. Fastholdelse af unge medarbejdere afhænger derfor ikke alene af karrieremuligheder, men i høj grad af, om revisionsvirksomhederne formår at tilpasse arbejdsvilkår og organisatoriske rammer til de yngre generationers behov og forventninger.
This thesis examines the factors that influence retention and turnover among young employees under the age of 29 in the Danish auditing industry, with a particular focus on the Big Four firms. The study is motivated by the profession’s high turnover rates and the growing importance that younger generations attach to working conditions, work-life balance, and career expectations. Using a qualitative case study design, the research is based on semi-structured interviews with current and former young employees, supplemented by an interview with a Human Resources leader from a Big Four firm and relevant secondary data. The empirical material is analysed through organisational and motivational frameworks, including the Job Demands-Resources model, theories of work-life balance, Maslow’s hierarchy of needs, Self-Determination Theory, Herzberg’s two-factor theory and Person-Organization Fit, in order to explore how job demands, resources, motivation and well-being are connected. The findings indicate that young employees are motivated by learning opportunities, responsibility and strong career prospects, but that these are closely accompanied by high workloads, long working hours and demanding performance expectations, especially during peak periods. A strained work-life balance emerges as a key driver of turnover, while supportive leadership, regular feedback, social relations and an inclusive organisational culture are found to foster well-being and retention. The thesis concludes that the auditing industry is generally perceived as an attractive place to build competencies and gain early career experience, but not necessarily as a sustainable long-term career path. Retention of young employees therefore depends not only on career opportunities, but also on the ability of audit firms to adjust working conditions and organisational practices to better match the needs and expectations of younger generations.
[Dette resumé er genereret med hjælp fra AI direkte fra projektet fuldtekst]