Het College van Beroep voor het bedrijfsleven (CBb) tegen accountant Deloitte in de Aholdzaak bevestigde het vonnis van de Raad van Tucht dat de accountant volgens de rechter 'ernstig tekort geschoten' is en blijk heeft gegeven van 'een grote mate van passiviteit'.Is deze uitspraak wel terecht en is de groepsaccountant tekortgeschoten? Naar mijn mening heeft de accounant zijn werk goed uitgevoerd en is de uitspraak van het CBb onjuist.
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The future of the business sector for students in higher education is uncertain. The reasons for this are technological developments, the effects of globalisation and the shifting of business models (Brynjolfsson & McAfee, 2014; Helbing, 2014). The consequences of digitalisation and robotisation are large for professions in the financial-economic sector, such as accountancy and finance, business economy, and marketing (Frey & Osborne, 2013; Deloitte, 2016). As a result, certain jobs will disappear, but on the other hand new types of jobs will arise. It is expected that people in employment will have to have a strong adaptive ability to handle fast changes. There is an increasing expectation that they need to be mobile between employers and that they should be able to deal with a variety of new tasks, roles and positions (Dochy, Berghmans, Koenen, & Segers, 2015). Professionals need to have a sense of great flexibility in order to be able to anticipate these changes based on their own power and ambition. In addition to this adaptive ability, good interpersonal skills are essential due to the need for working in multidisciplinary teams on complex issues (Onstenk, 2017). The Social and Economic Council of the Netherlands (Sociaal-Economische Raad, 2017) presumes that the level of basic skills required to participate in an increasingly complex society is continuously growing, and they advise upcoming professionals to train their resistance, flexibility and the ability to continuously develop in order to maintain sustainable employability. In this way professionals regularly need to be able to reinvent themselves during periods of change (Van Water & Weggeman, 2017; Frie, Potting, Sjoer, & Van der Heijden, submitted for publication). This chapter will describe how the Department of Business, Finance & Marketing (BFM) of The Hague University of Applied Sciences (THUAS) has found an answer to the challenges of a Department-wide educational innovation. First it is outlined what this innovation involves and how it will be designed. The net paragraph clarifies the overlap in the competency profiles of the five programmes of BFM. Then the next steps of this educational innovation process are described. Finally, insights will be discussed as to the role of the lecturers and the business sector, as valuable partners, within this educational reform.
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In 2023 bleek dat accountantskantoren KPMG en Deloitte de afgelopen jaren hebben gefraudeerd met verplichte examens. Het leidde onder andere tot het aftreden van partners. Andere accountskantoren gaan op verzoek van de AFM intern onderzoek doen of de examenfraude ook bij hen voorkomt. Wat dat onderzoek ook oplevert, in ieder geval laat de sector zien dat ze haar maatschappelijke functie uit het oog verliest. Het gedachtegoed van de ethicus Alasdair MacIntyre kan volgens Gert de Jong richtlijnen geven om de sector weer op het juiste spoor te krijgen.
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‘Panta rhei’ was the immortal wisdom, spoken over 2,500 years ago by the Greek philosopher Herakleitos. ‘Everything flows’; everything changes and nothing remains the same. More than ever, this is true for the competitive environment of many organizations. Whether resulting from technological progress, new regulations, globalizing economy or inventive competitors, new developments change the marketplace every day. Organizations are continuously reacting to these changes, or anticipating new ones, by introducing new products and services, improving business processes, changing resources, expanding their activities or discarding obsolete activities. Selecting the right changes and organizing and managing them in an effective and efficient way is, for many organizations, a critical success factor for business agility and continuous success. Many of these changes are managed as projects: unique efforts that require the mobilization of resources of different disciplines, capabilities and organizational units. Project management is developing into the key organizational skill in order to execute these changes in a controlled manner
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The pace of introduction of new technology and thus continuous change in skill needs at workplaces, especially for the engineers, has increased. While digitization induced changes in manufacturing, construction and supply chain sectors may not be felt the same in every sector, this will be hard to escape. Both young and experienced engineers will experience the change, and the need to continuously assess and close the skills gap will arise. How will we, the continuing engineering educators and administrators will respond to it? Prepared for engineering educators and administrators, this workshop will shed light on the future of continuing engineering education as we go through exponentially shortened time frames of technological revolution and in very recent time, in an unprecedented COVID-19 pandemic. S. Chakrabarti, P. Caratozzolo, E. Sjoer and B. Norgaard.
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Ook binnen het human capital domein van organisaties wordt data-analyse steeds meer ingezet ten behoeve van evidence based besluitvorming, op zowel operationeel-, tactisch-, als strategisch niveau. Geïnspireerd door succesverhalen van organisaties die vele tientallen miljoenen aan besparingen hebben gerealiseerd, en tegelijkertijd de productiviteit en bevlogenheid van medewerkers hebben verbeterd, wordt People Analytics mainstream. Mede doordat de human capital kosten in organisaties (bv. recruitment, salaris, training, ziekteverzuim) gemiddeld ongeveer 60% van de totale organisatiekosten omvatten, is de potentiele invloed van People Analytics op het succes van organisaties aanzienlijk15. Bovendien is het human capital domein traditioneel een terrein waar veel data worden vastgelegd, denk bijvoorbeeld aan functionerings- en beoordelingsdata, data over trainingen en opleidingen, en salarisgegevens. Daarnaast zijn er buiten de organisatiegrenzen steeds meer social mediadata over potentiele medewerkers beschikbaar, die – uiteraard binnen de wettelijke en ethische kaders – gebruikt kunnen worden voor onder andere arbeidsmarktanalyse
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When organizations start to digitize, this often means that processes will be changed. The management paradigm that is centered on the continues review and improvement of organizational processes is Business Process Management (BPM). To digitize processes, an organization should have the right competences to deal with both technological and process changes. However, currently, it is not known which competences are needed by leaders to guide an organization with digital process transformation initiatives. Hence, this paper consists of an explorative study based on interviews with five experts to find out if and how the competences related to digital leadership can guide such initiatives. The experts are employees within five different organizations. The interviews showed some interesting results. First of all, several competences of digital leadership were mentioned by various experts. Many of these competences corresponded with each other. In the interviews, the following competences of digital leadership were mentioned most often: Collaboration, Self-direction, Lifelong learning, and Flexibility. Secondly, there are many approaches to gain insight into processes within organizations. The use of models is necessary to create added value, to help coordinate information provision between the processes and the people who work for the organization. One such approach is the use of Business Process Management Maturity models, which provide insight into the process maturity level of an organization. According to the respondents, there is a relationship between BPM maturity and digital leadership.
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This paper starts with the explanation of the research rationale of the professorship. Subsequently, an exploration of the research agenda is provided, focusing on the two core research themes of the professorship: transformational content strategy and transformational content design. Within this section, knowledge gaps will be identified and examples will be presented of research projects related to each theme. Finally, light will be shed on the research approach, offering a brief overview of the theoretical approach, research methodology, and expected impact.
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Generation Z (Gen Z) will account for a growing proportion of the global workforce in the coming years. Therefore, it is vitally important to understand this generation’s unique perspectives and preferences regarding work. This exploratory study examines the prioritisation and desirability of Gen Z work values according to respondents’ nationality. Data for this study was collected through a survey among 1188 undergraduate students enrolled in one university each in China, Germany, the Netherlands and Thailand. ANOVA test and Tukey post-hoc analysis were used to find out the difference between the groups based on nationality. Findings indicate nationality serves as a key differentiator in work value preferences. The findings challenge the concept of a global Generation Z as only two of the measured values, learning and visible results, were found to have universal appeal across the nationality groups. Despite increased levels of global interconnectedness and accompanying crossvergence of values, the results show significant statistical differences in work values based on the respondents’ nationality. Due to the scope and explorative design of the present study, it cannot be certain that the findings are exclusively from Gen Z characteristics or influenced by other, non-cultural, variables. This study suggests there is a need for study programmes at a tertiary level to embed experiential learning components and individual study pathways in their curricula to enable students to develop realistic expectations about the workplace and their place in it. In turn, these programmes will be able to develop a competitive advantage in HE landscape. The insights gained can be leveraged by internationally oriented study programmes, such as International Business (IB), to better address Gen Z needs and expectations.
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Sustainability is one of the most important challenges of our time. How can we develop prosperity, without compromising the life of future generations? Companies are integrating ideas of sustainability in their marketing, corporate communications, annual reports and in their actions. Projects as instrument of change are crucial to sustainable development. Association for Project Management (past-) chairman Tom Taylor recognizes that “Project and Program Managers are significantly placed to make contributions to Sustainable Management practices”. And at the 2008 IPMA World Congress, Vice-President Mary McKinlay stated “the further development of the project management profession requires project managers to take responsibility for sustainability”. It is for that reason inevitable that „sustainability‟ will find its way to project management methodologies and practices in the very near future. But how is this responsibility put to practice? This paper explores the concept of sustainability and its application to project management. Based on the studies on the application of these principles in project management we will build the argument that the project management profession should take responsibility for not just for the process of delivering a project, but also for the content and the results of the project itself. Including the sustainability aspects of that result.
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