The project examines the factors that influence the leaders of these SMPs and their ability to proactively adapt to a rapidly changing society. This includes the development of products and services for other small and medium-sized companies, which emphasize having updated, relevant, and timely information that enables sustainable development—both in the business sector and public administration.
Previous research shows that SMPs struggle to adopt innovations and new knowledge to improve accounting and auditing services.
TRANSACT aims to develop new knowledge on how proactive capabilities and transformative potential for SMPs can ensure future survival and prosperity for both the industry itself and society.
The project is a collaboration between the Business School (HHN) at Nord University, several other Norwegian stakeholders, and national and international academic partners. The goal of the project is to deliver high-quality interdisciplinary academic research that combines accounting, auditing, foresight, entrepreneurship, and innovation disciplines into one research initiative.
Through the project, new methods will be developed to analyze societal trends and identify the dynamic and transformative capabilities needed by the profession. The aim is for these methods to be used both to improve current accounting and auditing practices and to design relevant educational programs.
The project will contribute to:
- Improving the education of future change agents in accounting and auditing by introducing new and innovative educational methods.
- Increasing competitiveness by providing actors in the accounting and auditing industry with the necessary analytical tools to proactively shape their future.
- Enhancing decision-making capabilities for both private and public actors.
Master thesis
As long as there isn’t any control, we don’t need to do it: The indirect consequences of sustainability reporting on human capital – a study on Norwegian SMEs 2024 Bork Egil Jensen Hjulstad & Maria Oline Meisler https://nordopen.nord.no/nord-xmlui/handle/11250/3191154
Proaktivitet i Norske SMP-er i økonomibransjen: En eksplorativ studie av påvirkningsfaktorer på individ- og bedriftsnivå 2024 Eilertsen, Mailen Viktoria; Olsen, Marita Josefine Didriksen https://hdl.handle.net/11250/3157878
Betydning av profesjonell skepsis for intensjoner i revisjon av regnskapsestimater 2024 Liudmila Øvergård, Malin Elise Olsen https://hdl.handle.net/11250/3158124
«Jeg er realist, ikke økonom»: Hvordan holdninger og samarbeid mellom politikere og økonomisk ledelse påvirker kommunaløkonomisk bærekraft 2024 Sunniva Amundsen og Sindre Åtland (den er ikke på nord open)
«Vi har kjørt oss selv i grøfta med åpne øyne» : Hva skyldes den negative utviklingen i Meløy kommune sin økonomi, kan det være selvforsterkende prosesser? 2024 Kjærvik, Anne Lene; Jonassen, Frank https://hdl.handle.net/11250/3161636
Ethical Hacking as as Risk Managemetn tool in Organizatons, . 2023 N. Singh og L. Lien https://hdl.handle.net/11250/3093522
Practice what you preach?” A study of small private audit firms and their approach to sustainability, (2022) Andreas Sjøvoll Hauglund; Ådne Hoff Furmyr https://hdl.handle.net/11250/3043707
Dynamiske kapabiliteter i regnskaps – og revisjonsbransjen, (2022) Hege Blix (ikke på Nord open)
Hvor var kommunerevisor? Hva er årsaken til at kommunerevisor ikke oppdaget økonomisk kriminalitet i kommunen? (2022) Marjaana Elisabeth Walle (ikke på Nord open)
Kampen mot skjulte fiender 2023 Christoffersen, Camilla F., Grønmo, Jakob S. and Sunde, Karianne P.
Rekruttering til Master i Regnskap og Revisjon: En analyse av faktorer som påvirker studenters valg av masterprogram 2023 Larsen, Johan Kosmo og Husebø, Sander
Hvordan påvirker ny teknologi regnskapsførerselskapene? Har regnskapsførers rolle endret seg som følge av ny teknologi? 2022 Kristina Eriksen og Andreas Malmo Moe.
Økonomisk kriminalitet øker og revisorloven endres; Er revisors rolle også i endring? 2022 Sofie Varmedal
Dynamiske endringer i regnskap og revisjon: Hvordan forholder profesjonsstudiet MRR seg til endringer i markedet?
År: 2021, Forfattere: Kustås, André; Bui, JohnnyCareful Digitalization: Service Innovation in Audit Small and Medium Practices in Pakistan
År: 2021, Forfattere: Meraj, Nawaz; Mir, SunilaScenario planning in the accounting industry: How can the use have significance for the dynamics of management control systems?
År: 2021, Forfattere: Bjørnvoll, Mats Stolpen; Tjønnøy, Sindre HammerScientific Articles:
Bourmistrov, A., Gilberg, B. and L. Gårseth-Nesbakk (2024). “Extinction of central and local government accounting education in Norway: Self-reinforcing institutional processes”, Public Money and Management, 1–10. https://doi.org/10.1080/09540962.2024.2344070
Training Future Auditors: Do We Want Compliant Bureaucrats Or Creative Thinkers?” Gilberg, B., & Bernhoft, A. C. (2024) https://ssrn.com/abstract=5052395 (English version of Utdanning av fremtidens revisorer: Ønsker vi konforme byråkrater eller kreative tenkere. Gilberg, B., & Bernhoft, A. C. (2024) Magma https://doi.org/10.23865/magma.v27.1474
Digital transformation in public sector auditing: between hope and fear
T Volodina, G Grossi (2024) Public Management ReviewRekrutteringsutfordringer i revisjonsbransjen. Hva påvirker bachelorstudenters valg av masterstudium? Regnskap og Revisjon, Nr. 8, Sander Husebø og Johan Kosmo Larsen
Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective
Zahid Ali (2023) Journal of Accounting & Organizational ChangeChanging the boundaries of public sector auditing
Giuseppe Grossi, David C. Hay, Chamara Kuruppu, Daniel Neely (2023) Journal of Public Budgeting, Accounting & Financial ManagementOn Accounting Firms Serving Small and Medium-Sized Enterprises: A Review, Synthesis and Research Agenda
Zahid Ali og Ghulam Mustafa (2023) Australian Accounting Review (AAR)Oppfattet risiko og beredskap: Misforhold mellom kompetanse og antatt kunnskap om potensielle risikoer?
Roman Vakulchuk, Oliver Henk og Anatoli Bourmistrov 2023 Praktisk økonomi & finansVerken avdekkende eller forebyggende: Analyse av revisors rolle i utfall av økonomiske straffesaker. Varmedal, S., Bourmistrov, A. and Gilberg, B. (2022) MAGMA, #5, 97-105
“Risk appetite and innovativeness in an era of digitalization: The impact of institutional logics on the risk perception of small and medium-sized accounting firms”, in Henk Oliver 2022 One-size-fits-all? The role of internal control for identifying and mitigating risks of interorganizational relationships, PhD Thesis, Nord University Business School.
Volodina, T., Grossi, G. and Vakulenko, V. (2023), "The changing roles of internal auditors in the Ukrainian central government", Journal of Accounting & Organizational Change, Vol. 19 No. 6, pp. 1-23.
Creativity, proactivity and foresight
År: 2022, Forfattere: Bourmistrov, Anatoli; Åmo, Bjørn Willy
Tidsskrift: Technological Forecasting & Social ChangeFrom educating agents to change agents: experince of using foresight in accounting education
År: 2020, Forfatter: Bourmistrov, Anatoli
Tidsskrift: Journal of Accounting and Organizationak Change
Project Period:
2020-2024
Project Leader:
Professor Anatoli Bourmistrov
Collaborating Partners:
The Norwegian Institute of Public Accountants, Econa, INTUNOR, Nordland County, PowerOffice, Accounting Norway, Collaboration Against Black Economy (SMSØ), Økonomiforbundet
Funding:
Research Council of Norway, PROFESJON program
