Als we de audit vergelijken met een borduurwerk, ziet de accountant de voorkant van het borduurwerk en de controller de achterkant. Terwijl de accountant door de fraaie voorkant heen kritische vragen stelt over de afhechting aan de achterkant, steekt de controller antwoorden vanaf de achterkant zodanig terug dat aan de voorkant een overzichtelijk plaatje ontstaat.
Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes spreadsheet dependencies and determines possible errors in spreadsheets by defining risk areas based on previous work. This paper will firstly discuss the most common mistakes in spreadsheets. Then we will summarize research on spreadsheet tools, focussing on the PerfectXL tool. To determine the perceptions of the usefulness of a spreadsheet tool in general and the PerfectXL tool in particular, we have shown the functionality of PerfectXL to several auditors and have also interviewed them. The results of these interviews indicate that spreadsheet tools support a more effective and efficient audit of spreadsheets; the visualization feature in particular is mentioned by the auditors as being highly supportive for their audit task, whereas the risk feature was deemed of lesser value.
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What is the ‘raison d’être’ of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited attention regarding the drivers for the demand for audit. Auditing (seen as a social control mechanism) is part of an organizational order in society. Therefore, it is essential to reflect on the (changing) demands of society. As a lack of insight why society demands an audit, accommodates the risk of not meeting the needs and expectations of society, the added value of auditing may be called into question. This dissertation deals with the question: what are drivers for the demand for audit for Dutch SME companies which are not mandatory required to have their financial statements audited.
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Digitalisering verandert de werkprocessen van accountantskantoren ingrijpend. Softwarepakketten nemen veel handmatige werkzaamheden van accountants en administrateurs over. Er is een explosieve groei van softwareapplicaties, informatiesystemen, rapportage tools, financial auditing tools, process mining tools, machine learning tools, blockchain technologie, online portal systemen, datamanagement en -analyse methoden. Om efficiënt in te blijven spelen op klantbehoeften moeten mkb-accountantskantoren hun weg vinden in onnoemelijk veel nieuwe ICT-technologie. Zij worden IT-gedreven ondernemingen, terwijl zij daar eerder niet op waren gericht. Zij krijgen een nieuwe onbekende taak. De onderzoeksvraag in dit onderzoek luidt: Hoe kan de mkb-accountant digitalisering, ICT en data-analyses inzetten in zijn beroepspraktijk, zodat beter aan de wensen van zijn mkb-klanten wordt voldaan en de eigen bedrijfsvoering en werkprocessen efficiënter worden? Hiervoor ontwikkelen wij een zelfscan en een data-analyse protocol waarmee de accountant de digitalisering en data-analyse in zijn beroepspraktijk kan verbeteren. Met de zelfscan kan de accountant voor zijn accountantspraktijk, gegeven de wensen van zijn mkb-klanten en de wensen met betrekking tot zijn eigen bedrijfsvoering en werkprocessen, bepalen: het gebruik van de beschikbare informatiesystemen en software tools; de koppeling van de verschillende, beschikbare informatiesystemen en gegevensbronnen van klanten; de implementatie van online portals; en geschikte algoritmen voor de samenstellingswerkzaamheden (gebruikmakend van datamining en machine learning methoden). In het data-analyse protocol staan de relevante data-analyse stappen en data-analyse tools, gebruik makend van Artificial Intelligence (AI), voor de advisering van de accountant aan zijn mkb-klanten beschreven. De wensen van zijn mkb-klanten dienen als uitgangspunt voor de service portfolio van de mkb-accountant. Het gebruik van software, gegevensbestanden en data-analyse zal zodanig moeten zijn dat het gewenste service portfolio kan worden gerealiseerd en tevens de bedrijfsvoering en werkprocessen van het accountantskantoor worden verbeterd (qua efficiëntie en kosten).
The Dutch hospitality industry, reflecting the wider Dutch society, is increasingly facing social sustainability challenges for a greying population, such as increasing burnout, lifelong learning, and inclusion for those distanced from the job market. Yet, while the past decades have seen notable progress regarding environmental sustainability and good governance, more attention should be paid to social sustainability. This concern is reflected by the top-sector healthcare struggles caused by mounting social welfare pressure, leading to calls by the Dutch government for organizational improvement in social earning capacity. Furthermore, the upcoming EU legislation on CSRD requires greater transparency regarding financial and non-financial reporting this year. Yet, while the existing sustainability accreditation frameworks offer guidance on environmental sustainability and good governance reporting, there must be more guidance on auditing social sustainability. The hospitality industry, as a prominent employer in the Netherlands, thus has a societal and legislative urgency to transition its social earning capacity. Dormben Hotel The Hague OpCo BV (Dormben) has thus sought support in transitioning its social sustainability standards to meet this call. Hotelschool, the Hague leads the consortium, including Green Key Nederland and Dormben, by employing participatory design to present a social sustainability accreditation framework. Initially, Dr. David Brannon and Dr. Melinda Ratkai from Hotelschool The Hague will draft a social sustainability accreditation framework informed by EFRAG. Subsequently, Erik van Wijk, from Green Key Nederland, the hospitality benchmark for sustainability accreditation, and Sander de Jong, from Dormben, will pilot the framework through four participatory workshops involving hospitality operators. Later, during a cross-industry conference, Dr. David Brannon and Dr. Melinda Ratkai will disseminate a social sustainability toolkit across their academic and industry networks. Finally, conference and workshop participants will be invited to form a social sustainability learning community, discussing their social earning capacity based on the revised sustainability accreditation.
This project aims to develop a measurement tool to assess the inclusivity of experiences for people with varying challenges and capabilities on the auditory spectrum. In doing so, we performed an in-depth exploration of scientific literature and findings from previous projects by Joint Projects. Based on this, we developed an initial conceptual model that focuses on sensory perception, emotion, cognition, and e[ort in relation to hearing and fatigue. Within, this model a visitor attraction is seen as an “experienscape” with four key elements: content, medium, context, and individual. In co-creative interviews with experts by experience with varying challenges on the auditory spectrum, they provided valuable insights that led to a significant expansion of this initial model. This was a relevant step, as in the scientific and professional literature, little is known about the leisure experiences of people with troubled hearing. For example, personal factors such as a person’s attitude toward their own hearing loss and the social dynamics within their group turned out to greatly influence the experience. The revised model was then applied in a case study at Apenheul, focusing on studying differences in experience of their gorilla presentation amongst people with varying challenges on the auditory spectrum.Societal issueThe Netherlands is one of the countries in Europe with the highest density of visitor attractions. Despite this abundance, many visitor attractions are not fully accessible to everyone, particularly to visitors with disabilities who sometimes are not eligible to ride due to safety concerns, yet when eligible generally still encounter numerous barriers. Accessibility of visitor attractions can be approached in various ways. However, because the focus often lies on operational and technical aspects (e.g., reducing stimuli at certain times of the day by turning o[ music, o[ering alternative wheelchair entrances), strategic and community-focused approaches are often overlooked. More importantly, there is also a lack of attention to the experience of visitors with disabilities. This becomes apparent from several studies from Joint Projects, where visitor attractions are being visited together with experts by experience with various disabilities. Nevertheless, experience is often being regarded as the 'core product' of the leisure sector. The right to meet, discover, develop, relax and thus enjoy this core product is hindered for many people with disabilities due to a lack of knowledge, inaccessibility (physical, digital, social, communicative as well as financial) and discrimination in society. Additionally, recreation entrepreneurs still face a significant gap in reaching the potential market of guests with disabilities and their networks. Thus, despite the numerous initiatives in the leisure sector aimed at improving accessibility on technical and operational fronts, often people with disabilities are still not being able to experience the same kind of enjoyment as those without. These observations form the pressing impetus for initiating the current research project, tapping into the numerous opportunities for learning, development and growth on making leisure offer more inclusive.Benefit to societyIn total, the current project approach comes with a number of enrichments in terms of both knowledge and methodology: a mixed-methods approach that allows for comparing data from different sources to obtain a more complete picture of the experience; a methodological co-design process that honours the 'nothing about us without us' principle; and benchmarking for a group (i.e., people with challenges on the auditory spectrum) that despite the size of its population has thus far mostly been overlooked.
