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Samenvatting - Data analytics for Accounting and Control (DAAC)

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Uitgebreide samenvatting van alle literatuur en colleges van DAAC (als extra het tentamen van oktober 2023 opgenomen deze is samengesteld op basis van screenshots tijdens het inkijkmoment).

Last document update: 11 months ago

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  • October 20, 2023
  • December 14, 2023
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Vrije Universiteit Amsterdam


Samenvatting literatuur DAAC
Data analytics for Accounting and Control




Nick van den Berg
December 2023

,Inhoudsopgave
1 College 1 .............................................................................................................................................2
1.1 Laursen & Thorlund, 2017 (H1) ........................................................................................................... 2
1.2 Laursen & Thorlund, 2017 (H4) ........................................................................................................... 3
1.3 Appelbaum et al., 2017 ...................................................................................................................... 4
1.4 Paczkowski, 2021 (H1) ........................................................................................................................ 5
1.5 Paczkowski, 2021 (H2) ........................................................................................................................ 5
2 College 2 .............................................................................................................................................6
2.1 Sherman, 2015 (H1)............................................................................................................................ 6
2.2 Sherman, 2015 (H3)............................................................................................................................ 7
2.3 Fleckenstein & Fellows, 2018 (H11) ..................................................................................................... 8
2.4 Henley & Wolf, 2018 (H3) ................................................................................................................... 9
3 College 3 ........................................................................................................................................... 10
3.1 Henley & Wolf, 2018 (H3) ................................................................................................................. 10
3.2 Jeyanthi et al., 2022 (H2) & Appelbaum et al., 2018 (H4.1) ............................................................... 10
3.3 Appelbaum et al., 2018 (H2.1) .......................................................................................................... 11
3.4 Brownlee, 2016 ................................................................................................................................ 11
3.5 Brownlee, 2018 ................................................................................................................................ 12
4 College 4 ........................................................................................................................................... 13
4.1 Verdhan, 2020 (H1) .......................................................................................................................... 13
4.2 Brownlee, 2018c ............................................................................................................................... 13
4.3 Datagy, 2021 ................................................................................................................................... 13
4.4 Volchok, 2015 .................................................................................................................................. 14
4.5 Verdhan, 2020 (H2) .......................................................................................................................... 14
4.6 GeeksForGeeks, 2022 ....................................................................................................................... 16
4.7 Sheppard, 2017 ................................................................................................................................ 16
5 College 5 ........................................................................................................................................... 17
5.1 Konchitchki & Patatoukas, 2014 ....................................................................................................... 17
5.2 Hribar & Yang, 2016 ......................................................................................................................... 17
5.3 Vishwas & Patel, 2020 ...................................................................................................................... 17
5.4 Portilla, 2018 ................................................................................................................................... 18
5.5 Smith,2022 ....................................................................................................................................... 19
6 College 6 ........................................................................................................................................... 20
6.1 Hillier, 2021...................................................................................................................................... 20
6.2 Brownlee. 2020b .............................................................................................................................. 20
6.3 Meltzer, 2021 ................................................................................................................................... 20
6.4 Ujhelyi, 2022 .................................................................................................................................... 21
6.5 Fleckenstein & Fellows, 2018 ............................................................................................................ 21
6.6 Richins et al., 2017 ........................................................................................................................... 22
6.7 Marr, 2023 ....................................................................................................................................... 23
7 Bijlages ............................................................................................................................................. 24
7.1 Tentamen 2023-10 ........................................................................................................................... 24
7.2 Antwoorden tentamen 2023-10 ........................................................................................................ 34




1

, 1 College 1
1.1 Laursen & Thorlund, 2017 (H1)
Het BA (business analytics) heeft als doel om een organisatie één enkel gemeenschappelijk referentie-
kader te geven voor een algemene structuur bij het creëren van succesvolle BA . Het model bestaat uit
vijf lagen, deze zijn hieronder weergegeven in figuur 1 en toegelicht.

In het model worden voornamelijk de
volgende twee doelen bereikt, [1] het
identificeren van de verschillende
rollen van medewerkers (organisatie
overschrijdende activiteit) en het [2] [1] [3]
beschrijft de interactie tussen het [2] x] [2]
genereren en het consumeren van
informatie.

De volgende vijf fases worden
weergegeven in het model [3];
1. Strategie Creation
2. Business Processes and
Information Use
3. Types of Reporting and Analytical
Processes
4. Data Warehouse
5. Data Sources: IT Operations and
Development Figuur 1 het BA model


Strategie Creation
De informatiestrategie wordt op dit niveau bepaald op basis van de algemene bedrijfsstrategie van de
organisatie (visie, missie en doelstellingen). Dit zal in de regel resulteren in een aantal prestatie-
indicatoren (KPI's) met als doel de mate van vooruitgang en succes te meten . De informatiestrategie
wordt vaak gespecificeerd door het topmanagement van de organisatie.

Business Processes and Information Use
Na bovenstaande fase wordt de kader, focus en doelstellingen bepaald voor de operationele
bedrijfsprocessen en initiatieven. Op basis hiervan wordt er in deze fase gespecificeerd wat voor gedrag
van de operationele beslissers en de daaruit voortvloeiende informatie- en kennisvereisten hiervoor
nodig is.

Types of Reporting and Analytical Processes
In de analyse- en rapportageontwikkelomgeving in het midden van het model specificeren analisten welke
informatie en gegevens nodig zijn om het gewenste gedrag van operationele managers en digitale
processen in de bedrijfsomgeving te bereiken. Dit wordt verder uitgewerkt in het volgende hoofdstuk 4.




2

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