Het ‘push left’-principe als motor van data analytics in de accountantscontrole

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Oct 2013Publisher:Amsterdam University PressJournal:Maandblad Voor Accountancy en Bedrijfseconomie, volume 87, pages 425-433 (issn: 0924-6304, eissn: 2543-1684,

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Authors: De Swart, J. J. B.;

doi: 10.5117/mab.87.11905

Het ‘push left’-principe als motor van data analytics in de accountantscontrole

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Abstract

Het businessmodel van accountantskantoren staat onder druk. In diverse gremia is de vraag gesteld of accountants in voldoende mate en tijdig hebben opgemerkt of de ondernemingen die zij controleren financieel gezond zijn. Tegelijkertijd bieden data analytics veel mogelijkheden voor innovatie in de accountantscontrole, maar worden die mogelijkheden nog onvoldoende benut. Dit artikel presenteert het ‘push left’-principe: een nieuwe manier om data analytics te positioneren in de accountantscontrole.

Keywords

Business mathematics. Commercial arithmetic. Including tables, etc., HF5001-6182, Business, HF5691-5716

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