Hemarbetets påverkan på det organisatoriska lärandet : En kvalitativ studie om det organisatoriska lärandet inom revisionsbranschen

Sammanfattning: At the beginning of 2020, the Covid-19 pandemic paralyzed the world and forced all businesses to adapt to a new world. Remote working was no longer a luxury but a requirement to avoid the deadly virus. But after the pandemic, a new society emerged with new experiences and new processes. A cultural change and an awareness emerged and organizational learning was put at the forefront. With more and more digital tools and an increase of remote working, the pandemic left a vacuum for how to handle the organizational learning that theoretically has always existed and manifested by physical practices. Thus, we want to understand how organizational learning has changed, mainly in the exchange of experience, the collegial conversations and how audit firms create value, adaptable processes and new routines have changed as a result. Thus, the purpose of the study is to understand how remote work has affected the organizational learning in the auditing profession. A qualitative study based on semi-structured interviews with audits. We carried out seven different interviews with four different companies. The companies consisted of 2 slightly smaller companies (revenue) and 2 of "the big four". The results show that core values connected to each company ​​have been important in order to be able to adapt the organizational learning. In particular, the junior auditors have been affected by the remote working mainly through the loss of qualitative tutor opportunities. The respondents are convinced that newly appointed auditors as well as more experienced auditors have a hard time understanding the business, thus complicating their audits. Without physical meetings, you lack an important part to understand your customers and therefore hurt the audit itself.  Furthermore, there has been a change among customers that has had a positive effect on auditing firms. Customers are increasingly willing to work remotely, which simplifies parts of the audit work that frees up time for more complex audit tasks. Organizational learning has continued thanks to basic values ​​that have enabled the exchange of experience at a distance, as well as hybrid forms (physical and digital gatherings) of meetings, training and reconciliations.