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

• Autore: Bourmistrov Anatoli
• Pubblicazione: 2025; Oxford : , : Taylor & Francis Group, , 2025; ©2025
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (297 pages)
• Disciplina: 657
• Soggetto topico: Nonfiction; Business; Economics
• Classificazione: BUS001010BUS003000BUS104000
• Altri autori: Gårseth-NesbakkLevi HaldmaToomas MouritsenJan VakulchukRoman
• 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.
• Titolo autorizzato: Accounting and Auditing Small and Medium-Sized Practices
• ISBN: 1-04-041626-8; 1-003-48044-6; 1-04-041633-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9911018159703321
• Lo trovi qui: Univ. Federico II
• Serie: Routledge Studies in Accounting Series