How commercial are we? : a study of how identity influences auditors' perception of commercialisation in audit firms

Abstract: Aim: The aim of this study is to explain how professional and organisational identity influence auditors’ perception of commercialisation in audit firms. The purpose is to see if there are possible differences between these identities and how they influence auditors’ perception of commercialisation in audit firms and if this perception is positive or negative. Theoretical approach: Theory that focuses on commercialisation in especially marketing literature and theory regarding professional identify in foremost organisational research, have been used. Empirical Methodology: A quantitative approach was used to be able to analyse auditors’ response from a questionnaire. When analysing the data, Pearson correlation matrix and multiple linear regression have been used. 374 answers from participating auditors in Sweden have been analysed. Conclusions: The empirical result of this study suggests that both professional and organisational identity influence auditors’ perception of commercialisation in audit firms positively.