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Over kwaliteitsborging van datagedreven controlemethodologie

Author

Listed:
  • Joost van Buuren

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Wiebren Wijma

    (Rijkswaterstaat, Zwolle, Netherlands)

Abstract

Dit artikel geeft een beschouwing over de ontwikkeling van innovaties in de controlemethodologie. Allereerst wordt een literatuuronderzoek uitgevoerd, waarin lessen uit het verleden en het heden aan de orde komen. Vervolgens wordt het Systems engineering management raamwerk beschreven en toegepast op de innovatieprocessen van accountants. Conclusies uit beide analyses zijn dat er meer aandacht moet zijn voor de behoeften van assurance-gebruikers, de theorievormingsfase van de controlemethodologie en de implementatie van het kwaliteitsbeheersingssysteem. Het Systems engineering management raamwerk biedt goede handvatten om de kwaliteit van het innovatieproces en de controlemethodologie te borgen.

Suggested Citation

  • Joost van Buuren & Wiebren Wijma, 2022. "Over kwaliteitsborging van datagedreven controlemethodologie," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 96(1-2), pages 15-25, March.
    • Handle: RePEc:arh:jmabec:v:96:y:2022:i:1-2:p:15-25
    DOI: 10.5117/mab.96.78556
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