Kampen om talenterne - Fastholdelse af unge cand.merc.aud'ere i revisorbranchen i et nutidigt perspektiv
Oversat titel
Talent Retention in the Audit Profession - A Contemporary Perspective on the Retention of Young M.Sc. in Auditing Graduates
Forfattere
Jørgensen, Line Holm ; Engsbye, Malou
Semester
4. semester
Uddannelse
Udgivelsesår
2026
Afleveret
2026-06-01
Resumé
Afhandlingen undersøger fastholdelse af unge cand.merc.aud.’ere i de danske Big 4-revisionshuse i en nutidig kontekst præget af skærpet talentkonkurrence, ændrede arbejdsvilkår og nye forventninger hos Generation Y og Z. Formålet er at identificere centrale fastholdelsesfaktorer og vurdere, hvordan Big 4 kan tilpasse organisatoriske praksisser, herunder i forhold til konkurrerende brancher, samt at belyse effekten af allerede iværksatte tiltag. Studiet anvender en mixed-methods tilgang med interviews af nuværende og tidligere medarbejdere, HR-professionelle og brancheaktører samt en spørgeskemaundersøgelse blandt cand.merc.aud.-kandidater, suppleret af branche- og analysirapporter (bl.a. fra FSR, Deloitte og CBS). Analysen forankres i Herzbergs to-faktor-teori, Push–Pull–Stay-modellen, Maslows behovspyramide, AMO-modellen, Schein’s organisationskultur og Lewins tre-trins forandring. Den empiriske og teoretiske analyse fokuserer på løn og performancekultur, SR-uddannelsens omfang og læring/udvikling, arbejdspres, sæsonudsving og work–life balance, ledelse, hierarki og relationer samt generationskløft og kulturmismatch. Afhandlingen munder ud i løsningsforslag og anbefalinger til Big 4 og drøfter fremtidige implikationer, herunder AI og automatisering. Konkrete empiriske resultater fremgår ikke af dette uddrag.
This thesis examines the retention of young Master’s graduates in Business Administration and Auditing (cand.merc.aud.) within Denmark’s Big 4 auditing firms in a contemporary context marked by intensified competition for talent, changing working conditions, and evolving expectations among Generations Y and Z. The aim is to identify key drivers of retention and assess how the Big 4 can adapt organizational practices—also in comparison with competing sectors—and to evaluate the effects of initiatives already undertaken. The study applies a mixed-methods design, combining interviews with current and former employees, HR professionals and industry representatives with a survey of cand.merc.aud. graduates, and triangulates findings with sector and analysis reports (including FSR, Deloitte, and CBS). The analysis is anchored in Herzberg’s two-factor theory, the Push–Pull–Stay model, Maslow’s hierarchy of needs, the AMO framework, Schein’s organizational culture model, and Lewin’s three-step change model. Empirical and theoretical sections address pay and performance culture, the scope of the SR qualification and learning/development, workload, seasonal peaks and work–life balance, leadership, hierarchy and relationships, and generational gaps and culture mismatch. The thesis synthesizes insights into solution proposals and recommendations for the Big 4 and discusses future implications, including AI and automation. Specific empirical findings are not provided in this excerpt.
[Dette resumé er genereret med hjælp fra AI direkte fra projektet fuldtekst]
Emneord