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Accountability en responsibility nader beschouwd

Author

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  • Ivo De Loo

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

Abstract

Hoe kunnen accountability en responsibility in een complexe, veranderende context worden vormgegeven, bijvoorbeeld tegen de achtergrond van uitdagingen, gecreëerd door de CSRD-regelgeving? Accountants en controllers voelen zich in hun werk vaak beperkt door tijd, de complexiteit van de standaarden, en door tegenstrijdige belangen van stakeholders. De traditionele scheiding tussen accountability (externe verantwoording) en responsibility (eigen verantwoordelijkheid) lijkt ontoereikend om hiermee effectief om te gaan. In deze bijdrage wordt gewezen op de relevantie van een dynamischere benadering van deze begrippen, die het onderhouden van relaties en reflectie op bewegingen waarmee een organisatie geconfronteerd wordt, benadrukt.

Suggested Citation

  • Ivo De Loo, 2025. "Accountability en responsibility nader beschouwd," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 99(1), pages 19-23, March.
    • Handle: RePEc:arh:jmabec:v:99:y:2025:i:1:p:19-23
    DOI: 10.5117/mab.99.138044
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