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.
DOCUMENT
Many organizations have undergone substantial reorganization in the last decade. They re-engineered their business processes and exchanged proprietary, not integrated applications for more standard solutions. Integration of structured data in relational data bases has improved documentation of business transactions and increased data quality. But almost 90% of the information that organizations manage is unstructured, can not easily be integrated into a traditional database. Just like structured data, unstructured information in organizations are records, meant and used as evidence for organizational actions and transactions. Governments, courts and other stakeholders are making increasing demands for the trustworthiness of records. This is part of a long-term trend toward defining what accountability means in a digital era. An analysis of literature of information science, organization science and archival science illustrates that for accountability, reconstruction of the past is essential. Hypothesis of this paper is that for the reconstruction of the past each organization needs (at least) a combination of three mechanisms: enterprise records management, organizational memory and records auditing. Enterprise records management ensures that records meet the for accountability necessary quality requirements: integrity, authenticity, controllability and historicity. These requirements ensure records that can be trusted. Trusted records enhance the possibility of reconstructing the past. The organizational memory ensures that trusted records are preserved for as long as is necessary to comply to accountability regulations. It provides an information and communication technology infrastructure to (indefinitely) store those records and to keep them accessible. Records auditing audits enterprise records management and organizational memory to assess the possibility to reconstruct past organizational actions and transactions. These mechanisms ensure that organizations have a documented understanding of: the processing of actions and transactions within business processes; the dissemination of trusted records; the way the organization accounts for the actions and transactions within its business processes; and the reconstruction of actions and transactions from business processes over time. This understanding is important for the reconstruction of the past in digitized organizations and improve organizational accountability.
DOCUMENT
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’.
LINK
To deal with an increasingly competitive environment, organizations are combining continuous improvement (CI) practices with digitalization to accrue their benefits on operational performance and achieve operational excellence. Using a mixed-methods approach consisting of an online survey and semi-structured interviews, we examined how digitalization technologies have been incorporated in CI projects by organizations. Besides significant relationships between the nature of CI initiative and the use of digitalization tools, we found key enablers for organizations to be system compatibility, room to experiment, data-driven decision-making and step-by-step introduction with involvement of stakeholders. These enablers were found to be interlinked through knowledge of digitalization.
DOCUMENT
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.
DOCUMENT
Ascertaining the contribution of research is complex; this is not a conclusion but a starting point for the preliminary thoughts in this inaugural lecture. The guiding question is: where does this complexity lie? The dominant answer that has taken root in many practices flattens this complexity into a line. As a handle, or a rule of thumb. The concept of continuous effects serves as a crowbar to break open this one-dimensionality, not least to do more justice to practice-based research at universities of applied sciences. This allows for a different way of looking at how practice-based research contributes to change: from continuous effects ‘stretching each moment to the fullest’ and indicators of the effects of direct interactions, to multiple action perspectives beyond merely generating new knowledge to bring about change.
DOCUMENT
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.
DOCUMENT
Many organizations have undergone substantial reorganization in the last decade. They re-engineered their business processes and exchanged proprietary, not integrated applications for more standard solutions. Integration of structured data in relational databases has improved documentation of business transactions and increased data quality. But almost 90% of the information that organizations manage is unstructured, cannot easily be integrated into a traditional database. When used for organizational actions and transactions, structured and unstructured information are records. They are meant and used as evidence. Governments, courts and other stakeholders are making increasing demands for the trustworthiness of records. An analysis of literature of the information, organization and archival sciences illustrates that accountability needs the reconstruction of the past. Hypothesis of this paper is that for the reconstruction of the past each organization needs a combination of threemechanisms: enterprise records management, organizational memory and records auditing. Enterprise records management ensures that records meet the quality requirements needed for accountability: integrity, authenticity, controllability and historicity. They ensure records that can be trusted and enhance the possibilities for the reconstruction of the past. The organizational memory ensures that trusted records are preserved for as long as is necessary to comply with accountability regulations. It provides an ICT infrastructure to (indefinitely) store those records and to keep them accessible. Records auditing researches the first two mentioned mechanisms to assess the possibility to reconstruct past organizational actions and transactions. These mechanisms ensure that organizations have a documented understanding of [1] the processing of actions and transactions within business processes; [2] the dissemination of trusted records; [3] the way the organization accounts for the actions and transactions within its business processes; and [4] the reconstruction of actions and transactions from business processes over time. This understanding is crucial for the reconstruction of the past and for organizational accountability.
MULTIFILE
In the last decade, organizations have re-engineered their business processes and started using standard software solutions. Integration of structured data in relational databases has improved documentation of business transactions and increased data quality. But almost 90% of the information cannot be integrated in relational data bases. This amount of ‘unstructured’ information is exploding within the Enterprise 2.0. The use of social media tools to enhance collaboration, creates corporate blogs, wikis, forums, and other types of unstructured information. Structured and unstructured information are records, meant and used as evidence for policies, decisions, products, actions and transactions. Most stakeholders are making increasing demands for the trustworthiness of records for accountability reasons. In this age of evolving social media use, organizational chains, inter-organizational data warehouses and cloud computing, it is crucial for the Enterprise 2.0. that its policies, decisions, products, actions and transactions can be reliably reconstructed in context. Digital Archiving is a necessity for the Enterprise 2.0.: the reconstruction of the past depends on records and their meta data. Blogs, wikis, forums, etc., used for collaboration within the business processes of the organization, need to be documented for reconstruction in the future. Digital Archiving is a combination of three mechanisms: enterprise records management, organizational memory and records auditing. These mechanisms ensure that a digitized organization as the Enterprise 2.0. has a documented understanding of its past. In that way, it improves organizational accountability.
DOCUMENT
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.
MULTIFILE
