Samenvatting voor het vak BIV-IB (master of Accountancy). Samenvatting van diverse literatuur en modellen die tijdens colleges van het vak zijn behandeld.
,INHOUDSOPGAVE
INLEIDING ............................................................................................................................................................................ 4
1. STANDAARDISATIE ............................................................................................................................................................. 5
1.1 BESTUURLIJKE INFORMATIEVOORZIENING ....................................................................................................................... 6
1.2 VAN EEN TRADITIONELE BENADERING NAAR EEN HOLISTISCHE BENADERING ......................................................................... 7
1.3 STARREVELD .............................................................................................................................................................. 8
1.4 DE WAARDE KRINGLOOP ............................................................................................................................................11
1.4 ROMNEY & STEINBART .............................................................................................................................................12
1.5 CORPORATE GOVERNANCE .........................................................................................................................................13
1.6 HET 3-LINES OF DEFENCE MODEL................................................................................................................................14
1.7 DE VALUE CHAIN – PORTER........................................................................................................................................15
1.8 VERSTORINGEN VAN ORGANISATIES .............................................................................................................................15
1.9 ARTIKEL TEE ............................................................................................................................................................16
1.10 ARTIKEL ALOINI......................................................................................................................................................17
IT controls ..............................................................................................................................................................19
1.11 ARTIKEL BORITZ .....................................................................................................................................................20
2. CONFIGURATIE ...............................................................................................................................................................21
2.1 ARTIKEL MERCHANT .................................................................................................................................................22
2.2 ARTIKEL OUCHI ........................................................................................................................................................31
2.3 ARTIKEL SIMONS ......................................................................................................................................................35
2.4 ARTIKEL KAPLAN ......................................................................................................................................................38
2.5 ARTIKEL MUEL & KAPTEIN.........................................................................................................................................39
2.6 VERBANDSANALYSE ..................................................................................................................................................40
2.7 OVERIGE MODELLEN .................................................................................................................................................41
Model van Hofstede ..............................................................................................................................................42
Het model van Schein ...........................................................................................................................................43
Landencultuur Hofstede .......................................................................................................................................44
Concurrerende waarden Quinn ............................................................................................................................45
3. REGULERING ..................................................................................................................................................................46
3.1 COSO 2004 (ERM) ................................................................................................................................................47
3.2 COSO 2008 ...........................................................................................................................................................49
3.3 COSO 2013 (IC) ....................................................................................................................................................51
3.4 ARTIKEL PAAPE ........................................................................................................................................................53
4. COMPLEXITEIT ................................................................................................................................................................54
4.1 ARTIKEL JEURISSEN EN VAN DE VEN.............................................................................................................................55
4.2 ARTIKEL JEURISSEN EN KARSSING ................................................................................................................................57
4.3 ARTIKEL MARTIN ......................................................................................................................................................59
4.4 ARTIKEL FRANCIS FUKUYAMA .....................................................................................................................................60
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, 4.5 ARTIKEL LALOUX ......................................................................................................................................................61
4.6 ARTIKEL BEDFORD EN MALMI ....................................................................................................................................63
4.7 VERBANDSANALYSE ..................................................................................................................................................65
4.8 DE TREND ...............................................................................................................................................................66
5. CASUSSEN......................................................................................................................................................................68
5.1 TEE & BORITZ ..........................................................................................................................................................68
5.2 STARREVELD, TEE, ALOINI EN BORITZ ..........................................................................................................................69
5.3 MERCHANT .............................................................................................................................................................70
5.4 SIMONS ..................................................................................................................................................................71
5.5 COSO ....................................................................................................................................................................72
5.6 JEURISSEN EN VAN DE VEN.........................................................................................................................................73
5.7 JEURISSEN EN KARSSING ............................................................................................................................................74
5.8 BEDFORD EN MALMI ................................................................................................................................................75
5.9 TREND: DIGITAAL ONDERWIJS ....................................................................................................................................76
5.10 OEFENVRAGEN ......................................................................................................................................................78
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, Inleiding
Het vak BIV-IB is opgebouwd uit een viertal paradigma’s. Dit betreft de kapstok voor van deze samenvatting.
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