Från kontoret till hemmakontoret : En kvalitativ studie om revisorers kunskapsdelning i en hybrid arbetsmodell

Sharing knowledge is essential for auditing firms to maintain high-quality audits. This thesisdescribes knowledge sharing within two audit firms that offer office-based and remote work,in a so-called hybrid work model. The purpose of this thesis is to describe which approachesauditors use to share knowledge in the hybrid work model. The SECI-model, consisting of thephases socialization, externalization, combination and internalization, has been applied as atheory to understand the process of knowledge sharing. To examine this, eight semi-structuredinterviews have been conducted. The findings indicated that physical presence influences knowledge sharing from multipleperspectives. Junior auditors working remotely are more challenging to assist and shareknowledge with, while senior auditors working remotely are less engaged in mentoring newcolleagues. Digital tools are effective when it comes to quick and short questions, meanwhilemore complex questions are preferred to be addressed in the physical office environment. Theresults also highlighted that the documentation for auditors is comprehensive, makingknowledge sharing between colleagues crucial. “Learn by doing” is considered fundamentalfor auditors to develop professionally. Overall, the study concluded that knowledge sharing isalso influenced by organizational culture, the motivation to share knowledge, confidentialityrequirements and time pressure.