04050nam 22006133 450 991101815970332120250819110219.01-04-041626-81-003-48044-61-04-041633-0(MiAaPQ)EBC32077145(Au-PeEL)EBL32077145(CKB)39719201900041(OCoLC)1530396084(ODN)ODN0012149926(EXLCZ)993971920190004120250729d2025 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAccounting and Auditing Small and Medium-Sized Practices Transformative Capabilities in a Rapidly Changing Society1st ed.2025Oxford :Taylor & Francis Group,2025.©2025.1 online resource (297 pages)Routledge Studies in Accounting Series1-03-276927-0 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.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.Routledge Studies in Accounting SeriesNonfictionOverDriveBusinessOverDriveEconomicsOverDriveNonfiction.Business.Economics.657BUS001010BUS003000BUS104000bisacshBourmistrov Anatoli1452262Gårseth-Nesbakk Levi1835860Haldma Toomas1835861Mouritsen Jan112099Vakulchuk Roman1452267MiAaPQMiAaPQMiAaPQBOOK9911018159703321Accounting and Auditing Small and Medium-Sized Practices4413318UNINA