The main question in this PhD thesis is: How can Business Rules Management be configured and valued in organizations? A BRM problem space framework is proposed, existing of service systems, as a solution to the BRM problems. In total 94 vendor documents and approximately 32 hours of semi-structured interviews were analyzed. This analysis revealed nine individual service systems, in casu elicitation, design, verification, validation, deployment, execution, monitor, audit, and version. In the second part of this dissertation, BRM is positioned in relation to BPM (Business Process Management) by means of a literature study. An extension study was conducted: a qualitative study on a list of business rules formulated by a consulting organization based on the Committee of Sponsoring Organizations of the Treadway Commission risk framework. (from the summary of the Thesis p. 165)
This white paper is the result of a research project by Hogeschool Utrecht, Floryn, Researchable, and De Volksbank in the period November 2021-November 2022. The research project was a KIEM project1 granted by the Taskforce for Applied Research SIA. The goal of the research project was to identify the aspects that play a role in the implementation of the explainability of artificial intelligence (AI) systems in the Dutch financial sector. In this white paper, we present a checklist of the aspects that we derived from this research. The checklist contains checkpoints and related questions that need consideration to make explainability-related choices in different stages of the AI lifecycle. The goal of the checklist is to give designers and developers of AI systems a tool to ensure the AI system will give proper and meaningful explanations to each stakeholder.
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This paper seeks to make a contribution to business model experimentation for sustainability by putting forward a relatively simple tool. This tool calculates the financial and sustainability impact based on the SDG’s of a newly proposed business model (BM). BM experimentation is described by Bocken et al. (2019) as an iterative-multi-actor experimentation process. At the final experimentation phases some form of sustainability measurement will be necessary in order to validate if the new proposed business model will be achieving the aims set in the project. Despite the plethora of tools, research indicates that tools that fit needs and expectations are scarce, lack the specific focus on sustainable BM innovation, or may be too complex and demanding in terms of time commitment (Bocken, Strupeit, Whalen, & Nußholz, 2019a). In this abstract we address this gap, or current inability of calculating the financial and sustainability effect of a proposed sustainable BM in an integrated, time effective manner. By offering a practical tool that allows for this calculation, we aim to answer the research question; “How can the expected financial and sustainability impact of BMs be forecasted within the framework of BM experimentation?
The project is a field study for several diverse hotel chains, including individual properties operated under the Marriott brand, Postillion Hotels. Each brand has unique values, missions, and visions. Therefore, this integration will lead to the development of company-specific sustainability strategies and processes. The study will use the model of levers of control to provide such tailor-made solutions and determine if a generic approach can be developed to match a corporate sustainability strategy with a corporate strategy and develop a supporting management control system for operationalizing the sustainability strategy. Research question: How can a hotel brand formulate and implement a sustainability strategy with a supporting management control system that not only complies with the new CSRD (Corporate Sustainability Reporting Directive) legislation but also emphasizes the creation of substantial value in financial and ESG (Environmental, Social, and Governance) aspects, based on double materiality, in line with the organization's corporate values and beliefs? Objective The aim is to develop a validated method, including tools, that hotels can use to create a sustainability strategy in line with the CSRD guidelines. This strategy should create value for the organization, the environment, and society, while aligning with the hotel's values and beliefs. Merely being compliant with the CSRD is not enough for hotels. Instead, they should view the implementation of the CSRD as an opportunity to stand out in terms of sustainability. By creating value in areas such as environment, safety, and governance, or through the six capitals (financial, manufactured, intellectual, human, social and relationship, and natural) that align with the UN-SDGs, and explicitly taking both an inside-out and an outside in perspective (double materiality), hotels can significantly enhance their sustainability reputation.
Collaborative networks for sustainability are emerging rapidly to address urgent societal challenges. By bringing together organizations with different knowledge bases, resources and capabilities, collaborative networks enhance information exchange, knowledge sharing and learning opportunities to address these complex problems that cannot be solved by organizations individually. Nowhere is this more apparent than in the apparel sector, where examples of collaborative networks for sustainability are plenty, for example Sustainable Apparel Coalition, Zero Discharge Hazardous Chemicals, and the Fair Wear Foundation. Companies like C&A and H&M but also smaller players join these networks to take their social responsibility. Collaborative networks are unlike traditional forms of organizations; they are loosely structured collectives of different, often competing organizations, with dynamic membership and usually lack legal status. However, they do not emerge or organize on their own; they need network orchestrators who manage the network in terms of activities and participants. But network orchestrators face many challenges. They have to balance the interests of diverse companies and deal with tensions that often arise between them, like sharing their innovative knowledge. Orchestrators also have to “sell” the value of the network to potential new participants, who make decisions about which networks to join based on the benefits they expect to get from participating. Network orchestrators often do not know the best way to maintain engagement, commitment and enthusiasm or how to ensure knowledge and resource sharing, especially when competitors are involved. Furthermore, collaborative networks receive funding from grants or subsidies, creating financial uncertainty about its continuity. Raising financing from the private sector is difficult and network orchestrators compete more and more for resources. When networks dissolve or dysfunction (due to a lack of value creation and capture for participants, a lack of financing or a non-functioning business model), the collective value that has been created and accrued over time may be lost. This is problematic given that industrial transformations towards sustainability take many years and durable organizational forms are required to ensure ongoing support for this change. Network orchestration is a new profession. There are no guidelines, handbooks or good practices for how to perform this role, nor is there professional education or a professional association that represents network orchestrators. This is urgently needed as network orchestrators struggle with their role in governing networks so that they create and capture value for participants and ultimately ensure better network performance and survival. This project aims to foster the professionalization of the network orchestrator role by: (a) generating knowledge, developing and testing collaborative network governance models, facilitation tools and collaborative business modeling tools to enable network orchestrators to improve the performance of collaborative networks in terms of collective value creation (network level) and private value capture (network participant level) (b) organizing platform activities for network orchestrators to exchange ideas, best practices and learn from each other, thereby facilitating the formation of a professional identity, standards and community of network orchestrators.
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).
