Haku
Viitteet 4281-4290 / 5020
Asiakastyytyväisyystutkimus Omnian hius- ja kauneuspalveluista
(Laurea-ammattikorkeakoulu, 2011)
Espoon seudun koulutuskuntayhtymä Omnia koostuu viidestä eri tulosyksiköstä. Tulosyksiköt ovat Omnian ammattiopisto, Omnian aikuisopisto, Omnian oppisopimustoimisto ja InnoOmnia. Omnian hius- ja kauneuspalvelut toimivat oppilaitoksessa, johon...
Customer Satisfaction Survey – Case: Omnia Hair and Beauty Services This Bacherlor’s thesis examines customer’s satisfaction. Customer satisfaction is done in the Omnia´s hair and beauty services. Omnia’s hair and beauty services placed in the college and services are given by students. When the students graduate, they work at hairdressers or cosmetologists. Examines target is to know how pleased customers are with the Omnia´s hair and beauty services. The main target it is to know are the customers pleased with the appointment system. It is also purpose to find out how customer service affects the customers satisfaction. The study includes a theory section and an empirical section that deals with the case company. The theory section discusses marketing, customer servicing, customer satisfaction and a theory on creating customer satisfaction survey. The study was based on quantitative methods. The survey was conducted among the customers of Omnia hair and beauty services. The questionnaire was conducted in March 2010. The target was that 80 customers would answer the survey. The answer percent was very high as it was 96,25. The results were reported in a written format as well as analysed with the MS Office Excel software. With the help of Excel the results were put in a table and diagram. The results indicate that the customers are over all very satisfaction with the services. The most important question was the customers’ satisfaction with the appointment system. The results indicate that the customers were very pleased with the system. The result was a little surprising as they were so good. 77 customers answered to the survey. This examine is directional how customers feel about Omnia’s hair and beauty services. Reliable examination has to have 100 answers, so this survey should be done again and it should take a two months. Within two months it should get over 100 answers....
Customer Satisfaction Survey – Case: Omnia Hair and Beauty Services This Bacherlor’s thesis examines customer’s satisfaction. Customer satisfaction is done in the Omnia´s hair and beauty services. Omnia’s hair and beauty services placed in the college and services are given by students. When the students graduate, they work at hairdressers or cosmetologists. Examines target is to know how pleased customers are with the Omnia´s hair and beauty services. The main target it is to know are the customers pleased with the appointment system. It is also purpose to find out how customer service affects the customers satisfaction. The study includes a theory section and an empirical section that deals with the case company. The theory section discusses marketing, customer servicing, customer satisfaction and a theory on creating customer satisfaction survey. The study was based on quantitative methods. The survey was conducted among the customers of Omnia hair and beauty services. The questionnaire was conducted in March 2010. The target was that 80 customers would answer the survey. The answer percent was very high as it was 96,25. The results were reported in a written format as well as analysed with the MS Office Excel software. With the help of Excel the results were put in a table and diagram. The results indicate that the customers are over all very satisfaction with the services. The most important question was the customers’ satisfaction with the appointment system. The results indicate that the customers were very pleased with the system. The result was a little surprising as they were so good. 77 customers answered to the survey. This examine is directional how customers feel about Omnia’s hair and beauty services. Reliable examination has to have 100 answers, so this survey should be done again and it should take a two months. Within two months it should get over 100 answers....
Liiketoimintaympäristön muutosten vaikutus pk-yritysten talousjohtamiseen
(Laurea-ammattikorkeakoulu, 2011)
talousjohtamista ja taloushallintoa ja lasken-tatoimea käsittelevistä lähteistä. Opinnäytetyö muodostui tutkielmatyyppiseksi työksi. Tutkimus suoritettiin kvalitatiivisin eli laadullisin menetelmin ja tutkimusmenetelmäksi valittiin teemahaastattelu. Tutkimus...
discussion of concepts from financial management, business administration and accounting. The thesis follows the form of the research study, which was conducted using qualitative methods with a themed interview chosen as the research method. The study...
discussion of concepts from financial management, business administration and accounting. The thesis follows the form of the research study, which was conducted using qualitative methods with a themed interview chosen as the research method. The study...
Palveluneuvojien valmennus asiakashaastattelujen pohjalta, case Yritys X Oy
(Laurea-ammattikorkeakoulu, 2011)
Tämän opinnäytetyön aiheena on tutkia valmentavan johtamisen mahdollisuuksia asiakashaastattelujen pohjalta. Tutkimuksen kohteena on Yritys X:n yksityispuolen puhelinpalveluneuvojien esimiestoiminta. Projektin tavoitteena on tutkia toimisiko palveluneuvojien valmentaminen asiakkailta kerättyjen arvioiden pohjalta ja miten tämä konsepti toteutettaisiin.
Kilpailu vakuutusyhtiöiden kesken on kovaa ja asiakkaat ovat yhä enenevässä määrin tietoisia omista tarpeistaan, tuotteiden ja palvelujen vaihtelevuudesta sekä kilpailutuskyvystään. Vakuutukset ovat usealle yhä vieras ja epäselvä käsite. Vakuutusasioiden läpikäymiseen sekä asiakkaan tarpeen räätälöintiin tarvitaan usein osaavaa apua. Tämän vuoksi vakuutusyhtiöiden tarjoama asiakaspalvelu on erityisen suuressa roolissa. Jotta Yritys X:n asiakastyytyväisyyden tasoa voidaan ylläpitää ja mahdollisesti vielä parantaa, on asiakaspalvelua optimoitava. Merkittävä tekijä asiakaspalvelun laadun muodostumisessa sekä sen ylläpitämisessä on yhtiön asiakaspalvelijoiden, eli palveluneuvojien johtaminen ja valmentaminen.
Esimiestoiminta on kokenut Yritys X:ssä viimeisen vuoden aikana selkeitä muutoksia. Esimiestyön ydinkuvaan on liitetty valmentavan johtamisen ja coachingin elementtejä. Johtamistyylin ollessa nyt muutoksen alla, on oikea aika tuoda esimiestoimintaan uusia näkökulmia ja työkaluja.
Tutkimusaineisto perustuu teoriatietoon, vastaavien käytäntöjen tutkimustietoon sekä opinnäytetyöhön liittyvässä projektissa toteutettuun käytännön tutkimustyöhön. Tutkimus suoritettiin kevään, kesän ja syksyn 2011 aikana. Käytännön tutkimustyö tehtiin haastattelemalla asiakkaita, keräämällä heiltä tietoa palveluneuvojista ja analysoimalla kerättyä tietoa. Tutkimus toteutettiin kahdessa pilotissa. Tavoitteena oli selvittää konseptin toimivuus, sen käytön tuomat hyödyt ja ne tavat, jolla tutkimusmateriaali asiakkailta kerättäisiin. Asiakashaastattelut tehtiin palveluneuvojakohtaisesti, ei yleisesti yhtiön asiakaspalvelusta. Haastattelumateriaaleja analysoimalla pyrittiin löytämään tietyn palveluneuvojan vahvuudet ja heikkoudet. Tutkimus suoritettiin sekä kvalitatiivisena että kvantitatiivisena tutkimuksena.
Projektin tutkimustulosten perusteella voidaan todeta, että konsepti on käyttökelpoinen esimiestoimintaa edistävänä työkaluna. Suurin hyöty sitä käytettäessä saadaan nimenomaan epäonnistumistilanteiden yhteydessä, ei niinkään laajalti kaikkien palveluneuvojien kohdalla. Tutkimustulokset osoittivat että menetelmä voisi olla hyödynnettävissä myös yhtiön muiden sektoreiden toiminnassa, esimerkiksi tuotekehittelyssä. Tulosten pohjalta tehtiin johtopäätökset, joihin sisältyy vakuutusyhtiölle tehty kehitysehdotus....
The purpose of this thesis is to examine the potential usefulness of client interviews in coaching and management. The focus of the research is on the management of telephone customer service advisors in the Insurance company, Corporation X...
The purpose of this thesis is to examine the potential usefulness of client interviews in coaching and management. The focus of the research is on the management of telephone customer service advisors in the Insurance company, Corporation X...
Laadunvarmistusjärjestelmä tutuksi opiskelijoille ja henkilöstölle : case: Hämeen ammattikorkeakoulu
(Laurea-ammattikorkeakoulu, 2011)
Tämän opinnäytetyön tarkoituksena on tuoda laadunvarmistustyö ja Hämeen ammattikorkeakoulun laadunvarmistusjärjestelmä tutuksi opiskelijoille sekä henkilöstölle ja myös valmentaa tulevaan Korkeakouluneuvoston auditointiin.
Opinnäytetyö koostuu kahdesta osa-alueesta. Ensimmäisessä osassa käsitellään teoriaa laadusta, laatujohtamisesta sekä tutustutaan tarkemmin yhteen laatujohtamisen teorioista, PDCA-kehään. Mukana on myös asiaa viestinnästä, sen merkityksestä yritystoiminnassa sekä sisäisestä viestinnästä että markkinointiviestinnästä. Toisessa osassa käsitellään tarvetta laadunvarmistusjärjestelmän selkiyttämiselle sekä miten laatumateriaali toteutettiin. Loppuosassa katsotaan myös, miten työni toteutui käytännössä, eli käydään läpi Korkeakoulujen arviointineuvoston julkaisemaa auditointiraporttia.
Hämeen ammattikorkeakoulu järjestää ammatillista korkeakouluopetusta seitsemällä paikkakunnalla Hämeessä. Hämeen ammattikorkeakoulussa opiskelee reilut 6700 opiskelijaa kuudella eri koulutusalalla sekä henkilöstöä on noin 700 henkilöä seitsemällä eri paikkakunnalla. Kuntayhtymällä on jo pitkät perinteet laadunvarmistuksessa ja laadunvarmistusjärjestelmänsä kehittämisessä.
Kummallekin kohderyhmälle laadittiin omat laatuesitteensä, joissa laatutermistöä on selkeytetty. Laatuesitteen tarkoituksena oli tuoda tärkeä tieto laadunvarmistusjärjestelmästä lähelle Hämeen ammattikorkeakoulun opiskelijoita sekä henkilöstöä. Tämä materiaali jaettiin kummallekin kohderyhmälle ennen Korkeakouluneuvostojen auditointia, että aikaa jäi myös perehtyä materiaaliin hyvissä ajoin. Laatuesitteestä oli selkeästi apua kohderyhmille auditoinnissa. Materiaalini oli mukana arviointiryhmälle annetussa ennakkomateriaalipaketissa. Korkeakoulujen arviointineuvoston arviointiryhmä oli huomannut laatuesitteet ja mainitsi ne raportissaan useassa kohdassa. Materiaali on ajaton, joten se toimii HAMKilla hyvin myös muissa tilaisuuksissa ja sen voi jakaa vuosittain aloittaville opiskelijoille sekä uusille henkilöstön jäsenille....
information on quality management theory, the PDCA cycle. The thesis has also information on communications; its meaning in business in both internal communication and marketing relations. The second section consists of why HAMK´s quality system needed help...
information on quality management theory, the PDCA cycle. The thesis has also information on communications; its meaning in business in both internal communication and marketing relations. The second section consists of why HAMK´s quality system needed help...
Käräjäoikeuden kokoonpanouudistus ja sen vaikutukset Helsingin käräjäoikeudessa
(Laurea-ammattikorkeakoulu, 2011)
käräjäoikeus on edelleen päätösvaltainen rikosasiassa yhden tuomarin ja kolmen lautamiehen muodostamassa kokoonpanossa. Nyt kuitenkin yhden puheenjohtajan kokoonpanossa voidaan ratkaista kaikki sellaiset syytteessä tarkoitetut yksittäiset rikokset, joista ei...
Renewal of District Court composition and the impacts on Helsinki District Court The reform regarding criminal case proceedings in District Courts became effective from the beginning of 2009 (Code of Judicial Procedure, OK 2008/811). Most significant changes were made to second chapter of the Code of Judicial Procedure. According to the legislation District Court still has a quorum in all criminal case in a composition of chairman and three Lay Judges. After the change however, composition of one judge has a quorum in all cases where maximum punishment for all counts of indictment is two years imprisonment. In addition Code of Judicial Procedure includes a list of specific crimes that can be tried in a composition with only the chairman. According to the old legislation (OK 1991/1052) criminal case were mainly tried in a composition of a chairman and three Lay Judges. Composition of one judge had quorum only in criminal cases where maximum punishment according to the law was one and a half year’s imprisonment or fine. Maximum judgment allowed in one judge composition was however only fine. In addition, according to the legislation effective from 2006, part of habitual offences that defendant had confessed, could be tried with one judge in a written proceeding without formal session. Old legislation regarding quorum and Lay Judges mandatory presence in most of the criminal proceedings was partly outdated as possible compositions were not adequate for today’s cases and requirement for Lay Judges in habitual offences too heavy and bureaucratic. Based on these thoughts reform was initiated and Government Bill (HE 85/2008) was introduced to Finnish Parliament in 2008. In this study I make a comparison of the old and new legislation, especially regarding those issues that impact criminal case proceedings in District Courts. I also consider the Government Bill that formed the basis for the reform. Study also reviews the Finnish Lay Judges system and changes therein. Finally I focus on the short term impacts of the reform in Helsinki District Court....
Renewal of District Court composition and the impacts on Helsinki District Court The reform regarding criminal case proceedings in District Courts became effective from the beginning of 2009 (Code of Judicial Procedure, OK 2008/811). Most significant changes were made to second chapter of the Code of Judicial Procedure. According to the legislation District Court still has a quorum in all criminal case in a composition of chairman and three Lay Judges. After the change however, composition of one judge has a quorum in all cases where maximum punishment for all counts of indictment is two years imprisonment. In addition Code of Judicial Procedure includes a list of specific crimes that can be tried in a composition with only the chairman. According to the old legislation (OK 1991/1052) criminal case were mainly tried in a composition of a chairman and three Lay Judges. Composition of one judge had quorum only in criminal cases where maximum punishment according to the law was one and a half year’s imprisonment or fine. Maximum judgment allowed in one judge composition was however only fine. In addition, according to the legislation effective from 2006, part of habitual offences that defendant had confessed, could be tried with one judge in a written proceeding without formal session. Old legislation regarding quorum and Lay Judges mandatory presence in most of the criminal proceedings was partly outdated as possible compositions were not adequate for today’s cases and requirement for Lay Judges in habitual offences too heavy and bureaucratic. Based on these thoughts reform was initiated and Government Bill (HE 85/2008) was introduced to Finnish Parliament in 2008. In this study I make a comparison of the old and new legislation, especially regarding those issues that impact criminal case proceedings in District Courts. I also consider the Government Bill that formed the basis for the reform. Study also reviews the Finnish Lay Judges system and changes therein. Finally I focus on the short term impacts of the reform in Helsinki District Court....
Sosiaalisen median strategia työnantajamielikuvan edistämiseksi : case: Sodexo Oy
(Laurea-ammattikorkeakoulu, 2011)
Kyseinen opinnäyte on tutkimus sosiaalisesta mediasta ja sen käyttömahdollisuuksista etenkin Suomessa. Tutkimus pyrkii esittämään rajatun määrän sovelluksia, jotka ovat hyvin tunnettuja suomalaisten käyttäjien keskuudessa. Tutkimuksen tarkoitus...
Strategy how to use social media to improve company image : case: Sodexo Finland Oy This is a study of social media marketing and networking especially in Finland. The study aims to describe the chosen amount of social media channels which are popular within Finnish users. The main point of the study is to find right social media channels for a Finnish company Sodexo so that they could use them to improve their company image. The study also describes what a company image means and what factors may have a positive or negative impact on it. The study shows the diversity of social media and how efficient it may be for companies marketing strategies. The study contains also a competitor analysis of Sodexo’s main competitors. The analysis had an influence to the factor how the chosen social media channels are used and represented in the strategy. It is important to understand the rapid development of social media and the Internet. That is one of the main reasons why only short term strategies should be made. The web may not be the same the day after tomorrow....
Strategy how to use social media to improve company image : case: Sodexo Finland Oy This is a study of social media marketing and networking especially in Finland. The study aims to describe the chosen amount of social media channels which are popular within Finnish users. The main point of the study is to find right social media channels for a Finnish company Sodexo so that they could use them to improve their company image. The study also describes what a company image means and what factors may have a positive or negative impact on it. The study shows the diversity of social media and how efficient it may be for companies marketing strategies. The study contains also a competitor analysis of Sodexo’s main competitors. The analysis had an influence to the factor how the chosen social media channels are used and represented in the strategy. It is important to understand the rapid development of social media and the Internet. That is one of the main reasons why only short term strategies should be made. The web may not be the same the day after tomorrow....
Palveluiden hinnoittelu, Case Isännöinti-Ura Oy
(Laurea-ammattikorkeakoulu, 2011)
Hinnoittelu on yrityksen menestymisen kannalta ratkaiseva tekijä. Onnistuneella hinnoittelulla voidaan luoda menestymiselle edellytykset, kun taas epäonnistuminen hinnoittelussa voi johtaa liiketoiminnan loppumiseen. Tässä ...
Rekrytoinnin kehittäminen ravintola-alan yrityksessä: Case: Hietala Rest Oy
(Laurea-ammattikorkeakoulu, 2011)
Opinnäytetyön tarkoituksena on löytää case-yritykselle, Hietala Rest Oy:lle, oikeat rekrytointikanavat ja laatia kehitysehdotus niiden käyttämiseksi. Olennaisina osina työssä on myös rekrytointikanavien käyttö ja työpaikkailmoittelu. Hietala Rest...
The purpose of this thesis is to find the right recruitment channels for the case company, Hietala Rest, and to create a development suggestion for the use of these channels. Hietala Rest is restaurant company which provides restaurant services for young adults. One problem for the company has been to find permanent employees. The theoretical section of this thesis reviews different perspectives on recruitment. The information has been collected from various literature and electronic sources. The theory considers the employer’s image and its impact on the success of the whole recruitment process, personnel planning, recruitment channels and job advertisement. The factors which affect the restaurant sector and the development of recruitment communications in the future have also been used as aspects in this thesis. The research for the thesis was carried out as a case study. The research method was the qualitative interview and consisted of two parts. The target groups of the interviews were the employer and the employees. The purpose of the interview with the employer was to perceive which channels the company has used for recruiting so far and how those channels have been working. This information helped in outlining the problematic areas for the company’s recruitment policy. The target group of the second interviews was the employees, and these interviews aimed to cover some of the problematic areas of the recruitment policy. With the answers from the employee interviews the research tried to discover where to find the right employees and the kind of message that would attract their attention. The interview with the employer showed that personnel planning and through that recruitment planning had been neglected by the company. Previously the company had focused on using only the recruitment channel of the active job applicant. The target groups for recruitment had known about the company but the company hadn’t tried to reach them. The interview with the employees showed that the most important channels to finding a job were the Internet, social networks and newspapers. Employees also described the kinds of contents that would be interesting in job advertisements. The development suggestion emphasizes the importance of personnel planning and the employer image in order for the recruitment process to succeed. It also proposes that the company would start to implement recruiting with a long-term view and to consider the job applicants as targets which recruiting channels and recruiting communication should reach. The opportunities of the Internet, social networks and newspapers as recruitment channels were surveyed closer. The thesis offers suggestions regarding the ideal content of the case company’s job advertising. These development suggestions were accepted and with that the objectives of this thesis were achieved....
The purpose of this thesis is to find the right recruitment channels for the case company, Hietala Rest, and to create a development suggestion for the use of these channels. Hietala Rest is restaurant company which provides restaurant services for young adults. One problem for the company has been to find permanent employees. The theoretical section of this thesis reviews different perspectives on recruitment. The information has been collected from various literature and electronic sources. The theory considers the employer’s image and its impact on the success of the whole recruitment process, personnel planning, recruitment channels and job advertisement. The factors which affect the restaurant sector and the development of recruitment communications in the future have also been used as aspects in this thesis. The research for the thesis was carried out as a case study. The research method was the qualitative interview and consisted of two parts. The target groups of the interviews were the employer and the employees. The purpose of the interview with the employer was to perceive which channels the company has used for recruiting so far and how those channels have been working. This information helped in outlining the problematic areas for the company’s recruitment policy. The target group of the second interviews was the employees, and these interviews aimed to cover some of the problematic areas of the recruitment policy. With the answers from the employee interviews the research tried to discover where to find the right employees and the kind of message that would attract their attention. The interview with the employer showed that personnel planning and through that recruitment planning had been neglected by the company. Previously the company had focused on using only the recruitment channel of the active job applicant. The target groups for recruitment had known about the company but the company hadn’t tried to reach them. The interview with the employees showed that the most important channels to finding a job were the Internet, social networks and newspapers. Employees also described the kinds of contents that would be interesting in job advertisements. The development suggestion emphasizes the importance of personnel planning and the employer image in order for the recruitment process to succeed. It also proposes that the company would start to implement recruiting with a long-term view and to consider the job applicants as targets which recruiting channels and recruiting communication should reach. The opportunities of the Internet, social networks and newspapers as recruitment channels were surveyed closer. The thesis offers suggestions regarding the ideal content of the case company’s job advertising. These development suggestions were accepted and with that the objectives of this thesis were achieved....
Kansainvälisen tavaraliikenteen kannattavuus Suomen ja keskisen Itä-Euroopan välillä
(Laurea-ammattikorkeakoulu, 2011)
Tämä opinnäytetyö käsittelee Yritys X:n kansainvälisen tavaraliikenteen kannattavuutta Suomen ja keskisen Itä-Euroopan välillä. Toimeksiantaja haluaa pysyä anonyyminä kiristyneen kilpailutilanteen takia ja myös siksi, että työssä kuvataan sen...
Profitability in international freight between Finland and Central Eastern Europe The purpose of this thesis was to study Company X’s profitability in international freight between Finland and Central Eastern Europe. This thesis was commissioned by Company X and the thesis investigates the operations profitability of the company. Therefore the commissioner requires to be presented as anonymous. The basis of the study was to analyze Company X’s profitability in international freight between Finland and Central Eastern European countries and discover actions to develop monitoring and supervising of financial performance. A case study method including an action research was used to carry out this thesis. The information from the theoretical section of this thesis consists of the following themes; international freight and its economic effect on Finland, productivity, expense categories, and calculating gross margin. Information and material used in the empirical section was received from the commission company. Company X’s profitability in international freight operations was studied in the empirical section of this thesis. Findings were analyzed and suggestions to develop operations were introduced. According to the findings, profitability monitoring was imperfect and transports to certain Central Eastern European countries were unprofitable. Furthermore profitability calculations were based on round trips between Finland and CEE countries. Conclusions of the research are as follows; Company X needs suitable software to monitor and supervise its financial performance. Additionally Company X should analyze its operations more carefully to ensure correct pricing and profitability. Suggestions are possible to execute with reasonable efforts and investments....
Profitability in international freight between Finland and Central Eastern Europe The purpose of this thesis was to study Company X’s profitability in international freight between Finland and Central Eastern Europe. This thesis was commissioned by Company X and the thesis investigates the operations profitability of the company. Therefore the commissioner requires to be presented as anonymous. The basis of the study was to analyze Company X’s profitability in international freight between Finland and Central Eastern European countries and discover actions to develop monitoring and supervising of financial performance. A case study method including an action research was used to carry out this thesis. The information from the theoretical section of this thesis consists of the following themes; international freight and its economic effect on Finland, productivity, expense categories, and calculating gross margin. Information and material used in the empirical section was received from the commission company. Company X’s profitability in international freight operations was studied in the empirical section of this thesis. Findings were analyzed and suggestions to develop operations were introduced. According to the findings, profitability monitoring was imperfect and transports to certain Central Eastern European countries were unprofitable. Furthermore profitability calculations were based on round trips between Finland and CEE countries. Conclusions of the research are as follows; Company X needs suitable software to monitor and supervise its financial performance. Additionally Company X should analyze its operations more carefully to ensure correct pricing and profitability. Suggestions are possible to execute with reasonable efforts and investments....
Tilintarkastuksen laadunvalvonnan toteutuminen
(Laurea-ammattikorkeakoulu, 2011)
Opinnäytetyön tarkoituksena oli selvittää tilintarkastuksen laadunvalvonnan toteutumista käytännön työssä. Vaatimukset tilintarkastuksen laadusta ovat viime vuosina kasvaneet paljon ja toimialalle on tullut lisää sääntelyä. Tilintarkastajia halutaan...
Realisation of Quality Control on Auditing The purpose of this thesis was to examine how quality control on auditing can be carried out. The demand to raise the quality of auditing has become bigger and bigger in recent years. There is much more regulation in the line of this business nowadays. There has been also a growing need to have more public oversight, because of the imbalances in the world economy. Investors and stakeholders have lost their trust in financial information and the main purpose of high level quality is to restore the credibility. The accountants’ field of work is full of precise rules and standards of how to act. This study is about how the theoretical quality control has been put to practical work. The main focus of this study was on professional accountants in the small and medium sized practices (SMPs). Big firms, especially the Big Four-firms, have executed their own quality assurance systems for decades. In the study it was examined how the rest of the accountants manage their quality control. This study was based on the qualitative method of study and was performed by using interviews. The interviewees were accountants from small firms or one man auditing offices. Interviews gave the study more detailed and diverse results than what would have come from questionnaires. In this way the knowledge of professionals was well used. The results of the study gave a good picture of the quality assurance of auditing in SMP sector. High quality is essential and obvious in auditing, but the ways to assure it differ from firm to firm. To this day, everyone has had their own ways to adapt all that in practice. The higher quality control has increased the accountants’ workload and documentation. As auditing is on the way of internationalization, small auditing firms feel like they have lost their voices and that only big firms dictate the development of the line of business. Accountants are mainly satisfied to this moment’s quality control and they think it all serves the common interest. However, accountants had fears that the controlling would further increase in the near future. It could lead to a situation where accountants from small firms would not necessarily meet the needed requirements anymore. In further studies it could be examined how the quality assurance reviews have impacted the overall quality. Another study could explore if the new international standards have improved the quality or if the standards have forced accountants to do more documentation at the expense of the basic work....
Realisation of Quality Control on Auditing The purpose of this thesis was to examine how quality control on auditing can be carried out. The demand to raise the quality of auditing has become bigger and bigger in recent years. There is much more regulation in the line of this business nowadays. There has been also a growing need to have more public oversight, because of the imbalances in the world economy. Investors and stakeholders have lost their trust in financial information and the main purpose of high level quality is to restore the credibility. The accountants’ field of work is full of precise rules and standards of how to act. This study is about how the theoretical quality control has been put to practical work. The main focus of this study was on professional accountants in the small and medium sized practices (SMPs). Big firms, especially the Big Four-firms, have executed their own quality assurance systems for decades. In the study it was examined how the rest of the accountants manage their quality control. This study was based on the qualitative method of study and was performed by using interviews. The interviewees were accountants from small firms or one man auditing offices. Interviews gave the study more detailed and diverse results than what would have come from questionnaires. In this way the knowledge of professionals was well used. The results of the study gave a good picture of the quality assurance of auditing in SMP sector. High quality is essential and obvious in auditing, but the ways to assure it differ from firm to firm. To this day, everyone has had their own ways to adapt all that in practice. The higher quality control has increased the accountants’ workload and documentation. As auditing is on the way of internationalization, small auditing firms feel like they have lost their voices and that only big firms dictate the development of the line of business. Accountants are mainly satisfied to this moment’s quality control and they think it all serves the common interest. However, accountants had fears that the controlling would further increase in the near future. It could lead to a situation where accountants from small firms would not necessarily meet the needed requirements anymore. In further studies it could be examined how the quality assurance reviews have impacted the overall quality. Another study could explore if the new international standards have improved the quality or if the standards have forced accountants to do more documentation at the expense of the basic work....









