Continuous monitoring, continuous auditing and continuous assurance are three methods that utilize a high degree of business intelligence and analytics. The increased interest in the three methods has led to multiple studies that analyze each method or a combination of methods from a micro-level. However, limited studies have focused on the perceived usage scenarios of the three methods from a macro level through the eyes of the end-user. In this study, we bridge the gap by identifying the different usage scenarios for each of the methods according to the end-users, the accountants. Data has been collected through a survey, which is analyzed by applying a nominal analysis and a process mining algorithm. Results show that respondents indicated 13 unique usage scenarios, while not one of the three methods is included in all of the 13 scenarios, which illustrates the diversity of opinions in accountancy practice in the Netherlands.
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Het tekort aan handjes in de accountancy neemt toe. Tegelijk groeit de maatschappelijk druk om bedrijven zo goed mogelijk te controleren, om te zorgen dat ze financieel, fiscaal en qua duurzaamheid in de pas blijven lopen met de (toenemende) regelgeving. Gelukkig komt er steeds meer technologie voorhanden die de accountant kan helpen bij het controleren van de boeken, schetst Eric Mantelaers, hoofd Bureau Vaktechniek, RSM Accountants. Medio juni is hij aan de Open Universiteit gepromoveerd op zijn proefschrift ‘An evaluation of technologies to improve auditing’.
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Energy management and carbon accounting schemes are increasingly being adopted as a corporate response to climate change. These schemes often demand the setting of ambitious targets for the reduction of corporate greenhouse gas emissions. There is however only limited empirical insight in the companies’ target setting process and the auditing practice of certifying agencies that evaluate ambition levels of greenhouse gas reduction targets. We studied the target setting process of firms participating in the CO2 Performance Ladder. The CO2 Performance Ladder is a new certifiable scheme for energy management and carbon accounting that is used as a tool for green public procurement in the Netherlands. This study aimed at answering the question ‘to what extent does the current target setting process in the CO2 Performance Ladder lead to ambitious CO2 emission reduction goals?’. The research methods were interviews with relevant stakeholders (auditors, companies and consultants), document reviews of the certification scheme, and an analysis of corporate target levels for the reduction of CO2 emissions. The research findings showed that several certification requirements for target setting for the reduction of CO2 emissions were interpreted differently by the various actors and that the conformity checks by the auditors did not include a full assessment of all certification requirements. The research results also indicated that corporate CO2 emission reduction targets were not very ambitious. The analysis of the target setting process revealed that there was a semi-structured bottom-up auditing practice for evaluating the corporate CO2 emission reduction targets, but the final assessment whether target levels were sufficiently ambitious were rather loose. The main conclusion is that the current target setting process in the CO2 Performance Ladder did not necessarily lead to establishing the most ambitious goals for CO2 emission reduction. This process and the tools to assess the ambition level of the CO2 emission reduction targets need further improvement in order to maintain the CO2 Performance Ladder as a valid tool for green public procurement.
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Background: The emergence of smartphones and wearable sensor technologies enables easy and unobtrusive monitoring of physiological and psychological data related to an individual’s resilience. Heart rate variability (HRV) is a promising biomarker for resilience based on between-subject population studies, but observational studies that apply a within-subject design and use wearable sensors in order to observe HRV in a naturalistic real-life context are needed. Objective: This study aims to explore whether resting HRV and total sleep time (TST) are indicative and predictive of the within-day accumulation of the negative consequences of stress and mental exhaustion. The tested hypotheses are that demands are positively associated with stress and resting HRV buffers against this association, stress is positively associated with mental exhaustion and resting HRV buffers against this association, stress negatively impacts subsequent-night TST, and previous-evening mental exhaustion negatively impacts resting HRV, while previous-night TST buffers against this association. Methods: In total, 26 interns used consumer-available wearables (Fitbit Charge 2 and Polar H7), a consumer-available smartphone app (Elite HRV), and an ecological momentary assessment smartphone app to collect resilience-related data on resting HRV, TST, and perceived demands, stress, and mental exhaustion on a daily basis for 15 weeks. Results: Multiple linear regression analysis of within-subject standardized data collected on 2379 unique person-days showed that having a high resting HRV buffered against the positive association between demands and stress (hypothesis 1) and between stress and mental exhaustion (hypothesis 2). Stress did not affect TST (hypothesis 3). Finally, mental exhaustion negatively predicted resting HRV in the subsequent morning but TST did not buffer against this (hypothesis 4). Conclusions: To our knowledge, this study provides first evidence that having a low within-subject resting HRV may be both indicative and predictive of the short-term accumulation of the negative effects of stress and mental exhaustion, potentially forming a negative feedback loop. If these findings can be replicated and expanded upon in future studies, they may contribute to the development of automated resilience interventions that monitor daily resting HRV and aim to provide users with an early warning signal when a negative feedback loop forms, to prevent the negative impact of stress on long-term health outcomes.
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Op welke wijze kan het lectoraat FAI zijn onderzoeksterrein positioneren in genoemd referentiekader en bijdragen aan het versterken van het businessmodeldenken? Om dit te schetsen wordt in het volgende hoofdstuk verder ingezoomd op de relatie tussen businessinnovatie en het belang van onderzoek aan de hand van een doorkijk naar de nieuwe rol van de accountant in de veranderende wereld. Hoewel het door het lectoraat uitgevoerde onderzoek zich niet uitsluitend richt op de beroepsgroepaccountants, is voor deze openbare les bewust gekozen om de veranderende wereld van één beroepsgroep eruit te lichten in plaats van een generiek verhaal neer te zetten. Ik heb gekozen voor de beroepsgroep accountants omdat ik zelf onderdeel van deze professie ben, al geruime tijd werkzaam ben in deze branche en onlangs ben gepromoveerd in deze discipline. Diverse rapporten en documenten geven aan dat de professionals de noodzaak tot innovatie van het vak onderkennen. Is mijn verhaal ook voor ‘niet-accountants’ interessant?Jazeker, de veranderingen waar accountants voor staan doen zich namelijk in vergelijkbare vormen ook voor in aangrenzende beroepen (zoals controllers) en bij andere zakelijke dienstverleners (bijvoorbeeld notarissen, assurantietussenpersonen). Zorgprofessionals (zoals fysiotherapeuten en apothekers) zullen mogelijk parallellen zien wat betreft de invloed van ICT op bestaande processen (procesoptimalisatie, e-health) en de invloed van regulering in de branche op hun businessmodellen. Ten slotte wordt, voor diegenen die nog relatief onbekend zijn met lectoren en lectoraten, in hoofdstuk 3 kort de rol en plaats van het lectoraat in de kennisinfrastructuur in Nederland toegelicht.
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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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In hoeverre gelden de conclusies uit het proefschrift Certificering, Accreditatie en de professional ook voor professionals in de gezondheidszorg?
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Het bedrijfsleven hecht waarde aan de attitude van de individuele werknemer ten opzichte van kwaliteit. Met name klantgerichtheid, voortdurende procesverbetering en team-work-capaciteiten staan daarbij hoog in het vaandel. Echter de belangrijkste doelstellingen worden in het hoger onderwijs niet of onvoldoende nagestreefd, blijkt uit het onderzoek van Evans. Een tweede onderzoek in de VS van Weinstein, Petrick en Saunders ondersteunt in feite deze conclusie. De auteurs doen verslag van hun onderzoek in het kader van Leonardo, waaruit blijkt dat de situatie in Europa niet anders is. Meer bewustzijn van de door het bedrijfsleven gesubsidieerde opleidingen en verbeterde cursussen voor het bedrijfsleven zou nagestreefd moeten worden.
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INTRODUCTION: Entrustable professional activities (EPAs) are used during training but may also have significance after graduation. This domain has not yet been much explored. We investigated the use of EPAs among alumni of Master Physician Assistant programs in the Netherlands, where EPAs have been used since 2010. We aim to describe if and how EPAs have a role after graduation. Are EPAs used for continuous entrustment decisions or when shifting work settings?METHODS: In September 2020, all registered Dutch physician assistants (PAs) ( n = 1441) were invited to participate in a voluntary, anonymous survey focusing on the use of EPAs after graduation. Survey items included questions regarding the use and usefulness of EPAs, views on continuous entrustment decisions, and how PAs document their competence.RESULTS: A total of 421 PAs (response rate 29%) yielded information about the significance of EPAs after training. Among the respondents, 60% ( n = 252) reported adding new competencies and skills after graduation. One-third ( n = 120) of the respondents were trained in EPA-based programs. Almost all EPA-trained PAs (96%; n = 103) considered the EPA structure suitable to maintain and renew entrustment. Furthermore, PAs reported continued use of the EPA framework to seek formal qualifications through entrustment decisions.CONCLUSION: This study shows that EPAs can play an ongoing role for PAs after graduation. EPA-trained PAs overwhelmingly support the continuous use of the EPA framework for entrustment decisions from graduation until retirement.
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In dit artikel worden de posities van verschillende actoren, die actief zijn op het gebied van maatschappelijk verantwoord ondernemen en assurance, geïdentificeerd en geanalyseerd. De nadruk wordt momenteel gelegd op vrijwillige activiteiten op het gebied van maatschappelijk verantwoord ondernemen en het rapporteren over deze activiteiten, ondanks dat een nieuwe richtlijn op Europees niveau bepaalde Nederlandse ondernemingen verplicht te rapporteren over maatschappelijk verantwoord ondernemen. Door het vrijwillige karakter van rapportages over maatschappelijk verantwoord ondernemen en het ontbreken van formele regelgeving is er een verhoogd risico dat bedrijven misbruik maken van mvo-rapportages voor bijvoorbeeld zakelijk of persoonlijk gewin. De verwachting is echter dat het belang en de kwaliteit van mvo-rapportages zal toenemen in de nabije toekomst om transparantie te verhogen binnen verschillende branches en sectoren. Hierdoor kunnen mvo-rapportages en de controle hierop ingezet worden om onethisch gedrag te verminderen en meer openheid van zaken te geven hoe ondernemingen te werk gaan.
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