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[null,"1.","Record Nr.",null,"UNINA9911018159703321"]
[null,null,"Autore",null,"Bourmistrov Anatoli"]
[null,null,"Titolo",null,"Accounting and Auditing Small and Medium-Sized Practices : Transformative Capabilities in a Rapidly Changing Society"]
[null,null,"Pubbl/distr/stampa",null,"2025"]
[{"$nulls":4},"Oxford : , : Taylor & Francis Group, , 2025"]
[{"$nulls":4},"©2025"]
[null,null,"ISBN",null,"1-04-041626-8"]
[{"$nulls":4},"1-003-48044-6"]
[{"$nulls":4},"1-04-041633-0"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (297 pages)"]
[null,null,"Collana",null,"Routledge Studies in Accounting Series"]
[null,null,"Classificazione",null,"BUS001010BUS003000BUS104000"]
[null,null,"Disciplina",null,"657"]
[null,null,"Soggetti",null,"Nonfiction"]
[{"$nulls":4},"Business"]
[{"$nulls":4},"Economics"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"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 "]
[{"$nulls":4},"Understanding to Creativity -- 9 Accounting Firms as Business Advisors: SME's Expectations and Accounting Firms' Capabilities -- 10 Intentions of Bachelor Students to Study Accounting and Auditing at the Naster Level[sup(1)] -- 11 Neither Detecting nor Preventing: Analysis of the Auditors' Role in the outcome of Financial Crime Cases in Norway and Sweden -- 12 The Effect of the new ISA 315 on Perceived Audit Quality in SMPs - does it Support or Undermine Auditors as Knowledge Workers? -- Part IV: Integrating Chapter."]
[{"$nulls":4},"13 Understanding Proactivity and Strategic Duality of Small and Medium-sized Accounting and Auditing Practices - a Summary -- Index."]
[null,null,null,"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."]