1.

Record Nr.

UNINA9911018159703321

Autore

Bourmistrov Anatoli

Titolo

Accounting and Auditing Small and Medium-Sized Practices : Transformative Capabilities in a Rapidly Changing Society

Pubbl/distr/stampa

2025

Oxford : , : Taylor & Francis Group, , 2025

©2025

ISBN

1-04-041626-8

1-003-48044-6

1-04-041633-0

Edizione

[1st ed.]

Descrizione fisica

1 online resource (297 pages)

Collana

Routledge Studies in Accounting Series

Classificazione

BUS001010BUS003000BUS104000

Altri autori (Persone)

Gårseth-NesbakkLevi

HaldmaToomas

MouritsenJan

VakulchukRoman

Disciplina

657

Soggetti

Nonfiction

Business

Economics

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Table of Contents -- List of Figures -- List of Tables -- List of Abbreviations -- List of Contributors -- Foreword -- Part I: Introduction to the Volume -- Introduction -- 1 Scenarios for the Future Development of Norwegian Accounting and Auditing Small- and Medium-sized Practices by 2035 -- Part II: Impact of Digitalisation on Accounting and Auditing SMPs -- 2 Digitalisation and its Impact on Small and Medium-sized Accounting and Auditing Practices: Insights from Public and Private Sectors -- 3 Dealing with Digital Transformation: Tensions of Professionals Working at Small- and Medium-sized Accounting Firms -- 4 Towards Digital Transformation of Local Government Auditing: Leveraging Digital Affordances -- 5 Internal Organisational Arrangements and Engagements with



Environment in Small and Medium-sized Accounting Practices -- 6 Perceived Risks and Preparedness to deal with "Black Swans": A Mismatch Between Competence and Perceived Knowledge About Potential Risks -- 7 (Absence of) use of Management Control Systems to Manage Cyber Risk in SMEs -- Part III: Education, Training, Competences and Skills -- 8 Masters' Supervision and Academic Growth of Accounting and Auditing Students in Norway - from Understanding to Creativity -- 9 Accounting Firms as Business Advisors: SME's Expectations and Accounting Firms' Capabilities -- 10 Intentions of Bachelor Students to Study Accounting and Auditing at the Naster Level[sup(1)] -- 11 Neither Detecting nor Preventing: Analysis of the Auditors' Role in the outcome of Financial Crime Cases in Norway and Sweden -- 12 The Effect of the new ISA 315 on Perceived Audit Quality in SMPs - does it Support or Undermine Auditors as Knowledge Workers? -- Part IV: Integrating Chapter.

13 Understanding Proactivity and Strategic Duality of Small and Medium-sized Accounting and Auditing Practices - a Summary -- Index.

Sommario/riassunto

This book addresses the recent trends, developments and future of accounting and auditing of small and medium-sized practices (AASMPs) in the public and private sectors. It disseminates the findings of a large research project carried out by both academics and practitioners from the accounting and auditing industry.



2.

Record Nr.

UNISA996664870603316

Autore

CAPRI, Antonio

Titolo

Vol. 2 : Il Seicento / Antonio Capri

Pubbl/distr/stampa

Milano, : Vallardi, 1969

Descrizione fisica

XIII, 355 p., [12] carte di tav. : ill. ; 28 cm

Collocazione

XIII.3.A. 25/2(VII M 156/2)

XIII.3.A. 25/2a(VII M 156/2 Bis)

Lingua di pubblicazione

Italiano

Formato

Materiale a stampa

Livello bibliografico

Monografia