Accounting and Auditing Small and Medium-Sized Practices
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. The book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, i...
-д хадгалсан:
| Формат: | Online |
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| Хэл сонгох: | англи |
| Хэвлэсэн: |
Taylor & Francis
2025
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| Нөхцлүүд: | |
| Онлайн хандалт: | ONIX_20250728T135439_9781040416266_3 |
| Шошгууд: |
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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| _version_ | 1869518079495503872 |
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| collection | Directory of Open Access Books |
| description | 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. The book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, impact AASMPs and what role education and training play in proactive adaptation to those trends; secondly, to outline major scenarios for global AASMP development by 2035; and thirdly, to offer a conceptual framework for better understanding of AASMPs' dynamic and transformative capabilities that are necessary to create sustained competitive advantage in a rapidly changing society. Beyond presenting a conceptual framework, this book also offers a discussion of future scenarios for AASMPs' development and their role in the global economic development. This book is unique, as it disseminates the findings of a large research project carried out by both academics and practitioners from the accounting and auditing industry. Readers of this book will be better equipped to understand the development trends in the accounting and auditing industry, the impact those trends create for AASMPs, and the way different actors can work proactively to maximize AASMPs' chances for success amidst rapid technological and regulatory change. This book is aimed primarily at accounting and auditing academics; however, it will also be of benefit to managers of accounting and auditing firms, leaders of professional associations, and professional bodies that regulate accounting and auditing practices, setting the foundations for future research endeavors on this topic. |
| format | Online |
| id | doab-20.500.12854ir-163200 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Taylor & Francis |
| publisherStr | Taylor & Francis |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1632002025-07-31T11:05:57Z Accounting and Auditing Small and Medium-Sized Practices Bourmistrov, Anatoli Gårseth-Nesbakk, Levi Haldma, Toomas Mouritsen, Jan Vakulchuk, Roman The future of accounting and auditing Foresight Accounting and Auditing Small and Medium-sized Practices AASMPs Dynamic and transformative capabilities of accounting and auditing Digitalization Accounting and auditing education and training Transformative Capabilities of The Accounting Profession thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV7 Sales and marketing management 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. The book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, impact AASMPs and what role education and training play in proactive adaptation to those trends; secondly, to outline major scenarios for global AASMP development by 2035; and thirdly, to offer a conceptual framework for better understanding of AASMPs' dynamic and transformative capabilities that are necessary to create sustained competitive advantage in a rapidly changing society. Beyond presenting a conceptual framework, this book also offers a discussion of future scenarios for AASMPs' development and their role in the global economic development. This book is unique, as it disseminates the findings of a large research project carried out by both academics and practitioners from the accounting and auditing industry. Readers of this book will be better equipped to understand the development trends in the accounting and auditing industry, the impact those trends create for AASMPs, and the way different actors can work proactively to maximize AASMPs' chances for success amidst rapid technological and regulatory change. This book is aimed primarily at accounting and auditing academics; however, it will also be of benefit to managers of accounting and auditing firms, leaders of professional associations, and professional bodies that regulate accounting and auditing practices, setting the foundations for future research endeavors on this topic. 2025-07-29T19:56:21Z 2025-07-29T19:56:21Z 2025-07-28T11:58:07Z 2025 book ONIX_20250728T135439_9781040416266_3 https://library.oapen.org/handle/20.500.12657/104411 9781040416266 9781040416334 9781032769271 9781003480440 https://directory.doabooks.org/handle/20.500.12854/163200 eng Routledge Studies in Accounting open access image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/104411/1/9781040416266.pdf https://library.oapen.org/bitstream/20.500.12657/104411/1/9781040416266.pdf Taylor & Francis Routledge 10.4324/9781003480440 10.4324/9781003480440 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 f2a75589-6dfe-4934-b70b-0db5ed3a3cfb 9781040416266 9781040416334 9781032769271 9781003480440 Routledge 296 Oxford [...] open access |
| spellingShingle | The future of accounting and auditing Foresight Accounting and Auditing Small and Medium-sized Practices AASMPs Dynamic and transformative capabilities of accounting and auditing Digitalization Accounting and auditing education and training Transformative Capabilities of The Accounting Profession thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV7 Sales and marketing management Accounting and Auditing Small and Medium-Sized Practices |
| title | Accounting and Auditing Small and Medium-Sized Practices |
| title_full | Accounting and Auditing Small and Medium-Sized Practices |
| title_fullStr | Accounting and Auditing Small and Medium-Sized Practices |
| title_full_unstemmed | Accounting and Auditing Small and Medium-Sized Practices |
| title_short | Accounting and Auditing Small and Medium-Sized Practices |
| title_sort | accounting and auditing small and medium sized practices |
| topic | The future of accounting and auditing Foresight Accounting and Auditing Small and Medium-sized Practices AASMPs Dynamic and transformative capabilities of accounting and auditing Digitalization Accounting and auditing education and training Transformative Capabilities of The Accounting Profession thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV7 Sales and marketing management |
| topic_facet | The future of accounting and auditing Foresight Accounting and Auditing Small and Medium-sized Practices AASMPs Dynamic and transformative capabilities of accounting and auditing Digitalization Accounting and auditing education and training Transformative Capabilities of The Accounting Profession thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFH Corporate finance thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV7 Sales and marketing management |
| url | ONIX_20250728T135439_9781040416266_3 |