Lecture in PhD Programme Life Science Education Research UMCU. Course Methods of Life Science Education Research. Utrecht, The Netherlands. abstract Audit trail procedures are applied as a way to check the validity of qualitative research designs, qualitative analyses, and the claims that are made. Audit trail procedures can be conducted based on the three criteria of visibility, comprehensibility, and acceptability (Akkerman et al., 2008). During an audit trail procedure, all documents and materials resulting from the data gathering and the data analysis are assessed by an auditor. In this presentation, we presented a summative audit trail procedure (Agricola, Prins, Van der Schaaf & Van Tartwijk, 2021), whereas in a second study we used a formative one (Agricola, Van der Schaaf, Prins & Van Tartwijk, 2022). For both studies, two different auditors were chosen. For the study presented in Agricola et al. (2021) the auditor was one of the PhD supervisors, while in that presented Agricola et al. (2022) was a junior researcher not involved in the project. The first auditor had a high level of expertise in the study’s topic and methodology. As a result, he was able to provide a professional and critical assessment report. Although the second auditor might be considered to be more objective than the first, as she was not involved in the project, more meetings were needed to explain the aim of the study and the aim of the audit trail procedure. There are many ideas about the criteria that qualitative studies should meet (De Kleijn en Van Leeuwen, 2018). I argue that procedures of checking for interrater agreement and understanding, the triangulation, and audit trail procedures can increase the internal validity of qualitative studies. Agricola, B. T., Prins, F. J., van der Schaaf, M. F., & van Tartwijk, J. (2021). Supervisor and Student Perspectives on Undergraduate Thesis Supervision in Higher Education. Scandinavian Journal of Educational Research, 65(5), 877-897. doi: https://doi.org/10.1080/00313831.2020.1775115 Agricola, B. T., van der Schaaf, M. F., Prins, F. J., & van Tartwijk, J. (2022). The development of research supervisors’ pedagogical content knowledge in a lesson study project. Educational Action Research. doi: https://doi.org/10.1080/09650792.2020.1832551 de Kleijn, R. A. M., & Van Leeuwen, A. (2018). Reflections and review on the audit procedure: Guidelines for more transparency. International Journal of Qualitative Methods, 17(1), 1-8. doi: https://doi.org/10.1177/1609406918763214 Akkerman, S., Admiraal, W., Brekelmans, M., & Oost, H. (2008). Auditing quality of research in social sciences. Quality & Quantity, 42(2), 257-274. doi: https://doi.org/10.1007/s11135-006-9044-4
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The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The blockchain mechanism possibly offers a different take on accounting. Based on an experimentation approach, data was collected to compare the double-entry method with the blockchain-based triple-entry method. The results show that the main difference concerns determining the completeness of the financial statement items. In the situation of double-entry accounting, segregation of duties is applied to do so. In the blockchain situation, the underlying mechanism of the blockchain already ensures this.
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Background: Healthy urban environments require careful planning and a testing of environmental quality that goes beyond statutory requirements. Moreover, it requires the inclusion of resident views, perceptions and experiences that help deepen the understanding of local (public health) problems. To facilitate this, neighbourhoods should be mapped in a way that is relevant to them. One way to do this is participative neighbourhood auditing. This paper provides an insight into availability and characteristics of participatory neighbourhood audit instruments. Methods: A scoping review in scientific and grey literature, consisting of the following steps: literature search, identification and selection of relevant audit instruments, data extraction and data charting (including a work meeting to discuss outputs), reporting. Results: In total, 13 participatory instruments were identified. The role of residents in most instruments was as ‘data collectors’; only few instruments included residents in other audit activities like problem definition or analysis of data. The instruments identified focus mainly on physical, not social, neighbourhood characteristics. Paper forms containing closed-ended questions or scales were the most often applied registration method. Conclusions: The results show that neighbourhood auditing could be improved by including social aspects in the audit tools. They also show that the role of residents in neighbourhood auditing is limited; however, little is known about how their engagement takes place in practice. Developers of new instruments need to balance not only social and physical aspects, but also resident engagement and scientific robustness. Technologies like mobile applications pose new opportunities for participative approaches in neighbourhood auditing.
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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.
