BIV IB Nyenrode Master Accountancy samenvatting compleet

Complete samenvatting van het vak BIV IB van de Master Accountancy van Nyenrode Business Universiteit.
Alle besproken onderdelen/artikelen:
In Control
Vier fasen van BIV-IB
Corporate governance en internal control
NV COS 315 Risico’s op een afwijking van materieel belang
Boritz – Core concepts of information integrity
Tee et al. – Factors influencing organizations to improve data quality
Aloni et al. – Risk management in ERP project introduction
Starreveld
Romney en Steinbart – traditionele benadering / Accounting information systems
Ouchi – A conceptual framework for the design of organizational control mechanisms
Merchant – Performance measurement, evaluation, and incentives
Kaplan & Norton – Balanced Scorecard
Simons – Control in an age of empowerment
COSO – Internal Control – Integrated Framework (1992)
COSO – Enterprise Risk Management – Integrated Framework (2004)
COSO- Guidance on monitoring internal control systems (2008)
COSO Internal Control – Integrated Framework (2013)
COSO Enterprise Risk Management, Integrating with Strategy and Performance (2017)
Hermanson Et Al. – How Effective are organizations’ internal control
NBA – Risicomanagement blijft mensenwerk
Paape – Fragiele balans tussen risico en beheersing
Jeurissen & van de Ven – Waarden en morele normen in de onderneming
Karssing & Jeurissen – Naar Dialogisch integriteitstoezicht
Martin – Through the Ethics Looking Glass
Kaptein – Integriteitsklimaat als auditobject
Bedfort & Malmi – Configurations of control
Scholten & Dam; Cultural values and international differences in business ethics
Busco – Control vs. Creativity
Kessel, van T. – Grote verandertrajecten in control, met een agile aanpak gericht op de doelen
Laloux – Reinventing organizations
Verbeeten – Adoptie accounting & control in startende ondernemingen
Van Riemsdijk – Shared Service Centers zonder gedeelde verantwoordelijkheid
Langenberg, R. – De outsourcingsbeslissing nader belicht
Tilema & Van der Steen – Co-existing concepts of management control; The containment of tensions due to the implementation of lean production
Nelson & Ambrosini – Enterprise Risk management and controls-monitoring automation can reduce compliance costs
Christiaanse & Hulstijn – Control automation to reduce costs of control
Ittner & Larcker – Coming up short on nonfinancial performance measurement
De Vries – Zakendoen met landen met dubieuze regimes
NBA handreiking 1137 corruptie en werkzaamheden van de accountant