Förändringsarbete : En studie om tvingande och frivilliga förändringar

Abstract: The Swedish membership in the European Union has led to a closer connection to all other member nations. Big opportunities have arisen for Swedish organizations since the boarders have opened up and one large internal market has emerged.   However, this dynamic environment is more demanding and put higher pressure on the organizations flexibility and ability to adapt to common laws and requirements.   The winning organizations in this globalizations are the once which organizational structure are built in a way to handle the constant changes in the market and are capable to adapt to the ongoing changing needs and requirements.   From the problem formulation of the study, How has the work been carried out at swedish listed organizations in order to adopt to the EU requirements for the members to set up their accounting according to the international accounting principles?, the purpose is to from a organizational perspective and with Swedish empirical studies, try and contribute to increased insights in the subject of forced changes and generate theories focusing on Swedish organizations. A sub purpose is to discuss and reflect on the differences between forced and voluntary changes.   A qualitative method has been used, and representatives from eight different listed companies, active in different line of businesses have participated. The results show that the implementation process has been smoother than first expected. Furthermore, the research shows that companies do not make a distinction between forced or voluntary changes.   In addition to this we present a model that identifies areas that organizations ought to focus on in order to improve the efficiency and effectiveness of their change process and the reason we argue that organizations should set up the change process differently depending on the type of change they are facing.