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Maandblad voor Accountancy en Bedrijfseconomie最新文献

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Virtueel teamwerk binnen het accountantsberoep: waar liggen de mogelijkheden en de uitdagingen? 会计行业的虚拟团队合作：机遇与挑战何在？
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2024-04-24 DOI: 10.5117/mab.98.116633
Iver Wiertz, Annie Vanstraelen, Roger Meuwissen, Therese Grohnert, Wim Gijselaers
{"title":"Virtueel teamwerk binnen het accountantsberoep: waar liggen de mogelijkheden en de uitdagingen?","authors":"Iver Wiertz, Annie Vanstraelen, Roger Meuwissen, Therese Grohnert, Wim Gijselaers","doi":"10.5117/mab.98.116633","DOIUrl":"https://doi.org/10.5117/mab.98.116633","url":null,"abstract":"In deze bijdrage combineren we kwantitatieve en kwalitatieve inzichten over virtueel teamwerk in het accountantsberoep. We illustreren dat hoewel meer virtueel werk de prestaties van controleteams kan verminderen, de controlekwaliteit als hoog wordt ervaren – ook bij een toegenomen mate van virtueel teamwerk.1 Verder tonen we dat virtueel teamwerk niet intrinsiek goed of slecht is, maar om een afweging vraagt tussen flexibiliteit en structurele nadelen, zoals beperkte leermomenten. Ook tonen we hoe accountantskantoren optimale omstandigheden kunnen scheppen voor virtuele auditteams door het bevorderen van leergedrag en empowerend leiderschap.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"13 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140660529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
De nieuwe accountant in de steigers 正在崛起的新会计师
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2024-04-24 DOI: 10.5117/mab.98.125455
Anna Gold, Barbara Majoor
{"title":"De nieuwe accountant in de steigers","authors":"Anna Gold, Barbara Majoor","doi":"10.5117/mab.98.125455","DOIUrl":"https://doi.org/10.5117/mab.98.125455","url":null,"abstract":"<jats:p/>","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"47 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140661266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
De broodnodige innovatie van de accountantsopleiding … 会计教育亟待创新...
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2024-04-24 DOI: 10.5117/mab.98.124729
Barbara Majoor, Margreet Kloppenburg, L. Paape
{"title":"De broodnodige innovatie van de accountantsopleiding …","authors":"Barbara Majoor, Margreet Kloppenburg, L. Paape","doi":"10.5117/mab.98.124729","DOIUrl":"https://doi.org/10.5117/mab.98.124729","url":null,"abstract":"Grondige herziening van de accountantsopleiding is noodzakelijk, om te voldoen aan de veranderende verwachtingen vanuit de maatschappij. De auteurs van dit artikel identificeren vijf essentiële onderwerpen voor de vertrouwensrelatie tussen ondernemingen en hun stakeholders: fraude, de scope van de werkzaamheden, de techniek van informatievoorziening, het kwaliteitsbouwwerk rondom informatievoorziening en de integriteit en rechte rug van de professionals zelf. Zij pleiten voor een opleidingsstructuur met een volledige integratie tussen theorie en praktijk, en stellen dat de toekomstige accountant zich moet specialiseren en deel moet uitmaken van een multidisciplinair team, om in de informatiebehoefte van stakeholders te kunnen voorzien. Dit zou het werkveld niet alleen verbreden en interessanter maken, maar ook meer jonge mensen aantrekken om tekorten aan menskracht op te lossen. De auteurs roepen opleidingsdirecteuren op om de regie te nemen en benadrukken het belang van permanente educatie en de actieve betrokkenheid van jonge assistenten bij het leerproces.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"85 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140665342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Learning from others: how insights from healthcare, law, and aviation can inspire accounting education 向他人学习：医疗保健、法律和航空领域的真知灼见如何启发会计教育
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2024-04-24 DOI: 10.5117/mab.98.116840
Therese Grohnert, Wim Gijselaers
{"title":"Learning from others: how insights from healthcare, law, and aviation can inspire accounting education","authors":"Therese Grohnert, Wim Gijselaers","doi":"10.5117/mab.98.116840","DOIUrl":"https://doi.org/10.5117/mab.98.116840","url":null,"abstract":"Dutch accounting education has an excellent reputation; yet future-proofing it is challenged by a tight labour market and the continuously expanding societal roles and expectations imposed on accountants. In this article, we share insights on how three other professions – healthcare, law and aviation – have approached challenges similar to those currently faced by accounting educators. First, we show how healthcare education deals with ever-growing amounts of knowledge that young professionals should master. Second, we share how law educators have developed a new post-graduate approach linking theory and practice. Third, we demonstrate how aviation training fosters competence development without overloading the curriculum.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"57 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140664592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Opmerken, bevragen en verwonderen. Over beroepsfilosofie voor accountants 注意、质疑和疑惑。关于会计师的职业哲学
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2024-04-24 DOI: 10.5117/mab.98.116234
Herman van Brenk, E. Karssing
{"title":"Opmerken, bevragen en verwonderen. Over beroepsfilosofie voor accountants","authors":"Herman van Brenk, E. Karssing","doi":"10.5117/mab.98.116234","DOIUrl":"https://doi.org/10.5117/mab.98.116234","url":null,"abstract":"De nieuwe accountant is ook filosoof. Goede accountantscontrole is niet alleen een vaktechnisch maar ook een filosofisch vraagstuk, waarbij accountants zichzelf en anderen blijven bevragen op hun perspectief op de werkelijkheid. Hoe kun je professioneel-kritisch zijn, als je niet opmerkt en verwondert, precies de essentie van filosoferen? In dit artikel pleiten wij voor een versterking van het professionele fundament van accountants met behulp van denkinstrumenten uit de filosofie. Het is belangrijk om in de opleiding meer aandacht te besteden aan filosofie, om het beroep aantrekkelijk te houden voor jonge mensen en de maatschappelijke rol van accountants steviger te verankeren.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"63 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140659914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A systematic literature review on the bright and dark sides of auditors’ personality 关于审计师个性光明与阴暗面的系统文献综述
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2024-04-24 DOI: 10.5117/mab.98.116510
Linde Kerckhofs, M. Vandenhaute, Kris Hardies
{"title":"A systematic literature review on the bright and dark sides of auditors’ personality","authors":"Linde Kerckhofs, M. Vandenhaute, Kris Hardies","doi":"10.5117/mab.98.116510","DOIUrl":"https://doi.org/10.5117/mab.98.116510","url":null,"abstract":"This article synthesizes research on auditors’ ‘bright’ and ‘dark’ personality traits. Our systematic literature review identified 34 studies that met our inclusion criteria. These studies provide insights into auditors’ personality traits, their impact on audit quality, and their association with various professional behaviors and outcomes. Our review emphasizes the importance of understanding personality traits and considering them in the recruitment phase and throughout an auditor’s career. Recognizing the variation in auditors’ personalities and understanding their interplay within audit practices are relevant for improving and refining the profession.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"35 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140663239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dubbele materialiteitsanalyse; impact langs drie wegen 双重重要性分析；三条路径的影响
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2023-12-29 DOI: 10.5117/mab.97.114428
Ralph ter Hoeven
{"title":"Dubbele materialiteitsanalyse; impact langs drie wegen","authors":"Ralph ter Hoeven","doi":"10.5117/mab.97.114428","DOIUrl":"https://doi.org/10.5117/mab.97.114428","url":null,"abstract":"Accountants zijn gewend aan het werken met materialiteit. Zowel in de financiële verslaggeving als de accountantscontrole speelt dit begrip een prominente rol. In de financiële verslaggeving gaat het vooral om presentatiematerialiteit toegespitst op relevante informatie. Niemand zit te wachten op lappen met tekst; het gaat om relevante op de onderneming toegesneden en nuttige informatie op basis waarvan gebruikers economische beslissingen kunnen nemen.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"85 s374","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139146092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of IFRS 16 on the attitude of sophisticated and unsophisticated lenders towards loan contracting 国际财务报告准则第 16 号》对成熟和不成熟贷款人签订贷款合同态度的影响
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2023-12-29 DOI: 10.5117/mab.97.109390
Julia van Vuuren
{"title":"The effect of IFRS 16 on the attitude of sophisticated and unsophisticated lenders towards loan contracting","authors":"Julia van Vuuren","doi":"10.5117/mab.97.109390","DOIUrl":"https://doi.org/10.5117/mab.97.109390","url":null,"abstract":"This research describes the effect of IFRS 16 on the attitude of sophisticated lenders towards loan contracting. The goal of IFRS 16 was to enhance reporting quality and provide a more faithful representation of the financial statements. Data from 3,955 firms using IFRS and 1,433 using US GAAP were analyzed. Firms reporting under IFRS obtained larger loan sizes, although the difference with firms reporting under US GAAP is insignificant. They also received lower borrowing rates, and shorter maturities. IFRS 16 has a reinforcing effect towards loan contracting for sophisticated lenders, defined as banks, for the borrowing rate and maturities. For loan size, IFRS 16 has a reinforcing effect for unsophisticated lenders, defined as trade creditors.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139147194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Winnaars MAB-scriptieprijs 2023 bekend 2023 年人与生物圈计划论文奖获奖者名单公布
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2023-12-29 DOI: 10.5117/mab.97.117624
A. Oord
{"title":"Winnaars MAB-scriptieprijs 2023 bekend","authors":"A. Oord","doi":"10.5117/mab.97.117624","DOIUrl":"https://doi.org/10.5117/mab.97.117624","url":null,"abstract":"Een goede academische scriptie verdient het om extra in de spotlights te worden gezet. Het Maandblad voor Accountancy en Bedrijfseconomie (MAB) is daarom in 2023 gestart met de MAB-scriptieprijs. Doel hiervan is om sterke academische scripties met praktijkrelevantie te erkennen en te waarderen, door deze in de vorm van een artikel te publiceren in het MAB. In deze editie – en de volgende editie(s) worden daarom de artikelen van de vier winnaars van deze prijs gepubliceerd.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":" 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139142553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On technology, professional judgment and auditors as social animals: FAR-conference 2023 关于技术、专业判断和作为社会动物的审计师：2023 年 FAR 会议
Maandblad voor Accountancy en Bedrijfseconomie Pub Date : 2023-12-29 DOI: 10.5117/mab.97.112919
Luc Quadackers
{"title":"On technology, professional judgment and auditors as social animals: FAR-conference 2023","authors":"Luc Quadackers","doi":"10.5117/mab.97.112919","DOIUrl":"https://doi.org/10.5117/mab.97.112919","url":null,"abstract":"In June 2023, the yearly conference of the Foundation for Auditing Research (FAR) was held at Nyenrode Business Universiteit. The main theme was ‘Auditors and their judgments’. In this respect, also the role of technology was frequently discussed. 'Is artificial intelligence going to replace the auditor?', was the obvious, but important, thought-provoking question. This question was mainly discussed regarding the extent to which technology can help the auditor during the conduct of an audit. Routine actions will increasingly be taken over by technology. Also, technology is better able than humans to detect trends and inconsistencies. However, judgment will remain essential.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139143795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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