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.
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.
Dr Anatoli Bourmistrov is a Professor Accounting/Management Control at Nord University Business School, Norway. Dr Levi Gårseth-Nesbakk is a Professor of Accounting at Nord University Business School, Norway. Dr Toomas Haldma was a Professor of Accounting at Tartu University, Estonia. Dr Jan Mouritsen is a Professor of Management Control in the Department of Operations Management, Copenhagen Business School, Denmark. Dr Roman Vakulchuk is the Head of Climate and Energy Research Group and a Senior Researcher at the Norwegian Institute of International Affairs (NUPI), Oslo, Norway.
Inhaltsangabe
Part I: Introduction to the volume 0. Introduction 1. Future scenarios for the development of Norwegian accounting and auditing small and medium-sized practices by 2035 Part II: Impact of digitalization 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. 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. IIntentions of Bachelor students to study accounting and auditing at the master level 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
Part I: Introduction to the volume 0. Introduction 1. Future scenarios for the development of Norwegian accounting and auditing small and medium-sized practices by 2035 Part II: Impact of digitalization 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. 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. IIntentions of Bachelor students to study accounting and auditing at the master level 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
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