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

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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 c...