Accounting and auditing small and medium-sized practices : Transformative capabilities in a rapidly changing society
- Author
- Anatoli Bourmistrov, Levi Gårseth-Nesbakk, Toomas Haldma, …
- Publication Year
- 2025
- Publisher
- Routledge
- Language
- English
- Document Type
- Book
- Faculty / Subject Heading
- Business Administration
- Download Book Read book
Addresses 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.
Keywords: Economics / Corporate finance / Accounting / Auditing / Financial accounting / Corporate governance / Corporate social responsibility / Business / Management / Marketing / Business Ethics
