Op 1 oktober jl. heeft de Commissie Toekomst Accountancysector (CTA) haar voorlopige bevindingen [12] gepresenteerd in het kader van het door de minister van Financiën ingestelde onderzoek naar de mogelijkheden om de kwaliteit van de wettelijke accountantscontrole duurzaam te verhogen. In deze voorlopige …

Business Rule Management (BRM) is a means to make decision-making within organizations explicit and manageable. BRM functions within the context of an Enterprise Architecture (EA). The aim of EA is to enable the organization to achieve its strategic goals. Ideally, BRM and EA should be well aligned. …

Proper decision making represent one of an organization’s most important capabilities. To manage decisions and underlying business rules, an increasing number of organizations have begun to use business rules management (BRM). However, given BRM research’s and practice’s nascence, we need to more deeply …

Many organizations use business process management to manage and model their processes. Currently, flow-based process formalisms, such as BPMN, are considered the standard for modeling processes. However, recent literature describes several limitations of this type of formalism that can be solved by …

From the article: With increasing investments in business rules management (BRM), organizations are searching for ways to value and benchmark their processes to elicitate, design, accept, deploy and execute business rules. To realize valuation and benchmarking of previously mentioned processes, organizations …

From the article: Business process management and business rules management both focus on controlling business activities in organizations. Although both management principles have the same focus, they approach manageability and controllability from different perspectives. As more organizations deploy …

From the article: Business rules management is a mean by which an organization realizes controllability of business activities to fulfill goals. Currently the focus of controllability is mainly on effectiveness, efficiency and output quality. Little attention is paid to risk, stakeholder concerns and …

From the article: Abstract Since more and more business rules management solutions are utilized, organizations search for guidance to design such solutions. Principles are often applied to guide the design of information systems in general. Scientific research on principles for business rules management …

Decisions are used by organizations to manage and execute their coordinated, value-adding decision-making and are thereby among an organization’s most important assets. To be able to manage deci-sions and underlying business rules, Decision Management (DM) and Business Rules Management (BRM) are increasingly …

The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The …