ABSTRACT
Small and medium-sized accounting and auditing practices (SMPs), which typically serve small to medium enterprises, cover a considerable proportion of the profession but are relatively underexplored in prior research, as researchers concentrate on the elite actors – the Big Firms. The objective of this chapter is to bring insights, using a systematic literature review, regarding the digitalisation of SMPs in both public and private sector accounting and auditing, as well as reflections on the implications for accounting and auditing education. Analyses of the literature show that, even though turbulent times such as the COVID-19 pandemic enhanced the appreciation and use of simple technological tools among SMPs in both the private and public sectors, they are still facing several challenges, such as the nature of their clients and resources regarding the adoption of technology, especially advanced technology. Despite these challenges in SMPs, it is of paramount importance for business schools to integrate technology-related tools and discussions into their curriculum, to better equip students with technological skills.
