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Implementing the KPMG Value Explorer: Critical success factors for applying IC measurement tools

Purpose This paper describes the result of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer®. Methodology/Approach For this study the design approach was used as research methodology. Findings The research shows the strengths and weaknesses of the method and identifies four general critical success factors for the implementation of intellectual capital valuation and measurement tools.

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Implementing the KPMG Value Explorer: Critical success factors for applying IC measurement tools

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De transformatie naar een informatiegedreven overheid

De transformatie naar een informatiegedreven overheid, wat zijn de prioriteiten van bestuurders en CIO's?

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Hoe krijgen we de sjoemelende accountant weer op de rails?

In 2023 bleek dat accountantskantoren KPMG en Deloitte de afgelopen jaren hebben gefraudeerd met verplichte examens. Het leidde onder andere tot het aftreden van partners. Andere accountskantoren gaan op verzoek van de AFM intern onderzoek doen of de examenfraude ook bij hen voorkomt. Wat dat onderzoek ook oplevert, in ieder geval laat de sector zien dat ze haar maatschappelijke functie uit het oog verliest. Het gedachtegoed van de ethicus Alasdair MacIntyre kan volgens Gert de Jong richtlijnen geven om de sector weer op het juiste spoor te krijgen.

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De ‘Triple Depreciation Line’

Steeds meer bedrijven publiceren naast hun financieel jaarverslag een integrated report, waarin naast financiële waarde ook over maatschappelijke waarden wordt gerapporteerd. Uit een rapport van KPMG (2017) blijkt dat 93% van de grootste bedrijven van de wereld een integrated report publiceert. Met de opkomst van integrated reporting is hier echter ook de nodige kritiek op ontstaan. Zo zouden bedrijven het integrated report vooral gebruiken om zich duurzamer voor te doen dan ze daadwerkelijk zijn (‘greenwashing’). In dit artikel wordt een analyse van de Triple Depreciation Line (TDL) beschreven. De TDL is een raamwerk, waarmee in potentie (voor een deel) tegemoet wordt gekomen aan de huidige kritiek op integrated reporting zoals bijvoorbeeld ‘greenwashing’. In dit artikel concluderen wij dat de TDL in zijn huidige opzet in de praktijk moeilijk toepasbaar is en doen wij aanbevelingen voor een meer praktische toepassing van dit raamwerk. Dit leidt tot een aangepast TDL-raamwerk, waarbij wij beargumenteren dat de toepassing van dit aangepaste raamwerk de potentie heeft om de transitie naar een duurzame economie aanzienlijk te versnellen.

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Redressing power imbalances in care for people with intellectual disabilities

In the Netherlands, client and family participation in care for people with intellectual disabilities has been in vogue for a long time, and increasingly receives attention (KPMG and Vilans 2017). However, the perspective and experiential knowledge of service users and relatives is often still insuBiciently used for the co-creation of care. The professional perspective is often still dominant. In addition, professionals mainly focus on clients and less on relatives, even though relatives often play an important role in the client’s (quality of) life (Wiersma 2017). The project ‘Inclusive Collaboration in Disability Care’[1] (ICDC) focusses on enhancing equal communication between people with intellectual disabilities, their relatives, and professional caregivers, and hence contributes to redressing power imbalances in longterm care. It investigates the question: “How can the triangle of client, relative and professional caregiver together co-create better care and support?”.

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Redressing power imbalances in care for people with intellectual disabilities

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Management Consulting Practice on Intellectual Capital

Today, Intellectual Capital plays a principal role in the delivery of corporate performance. This importance is reflected in the fact that companies, without the force of any regulations, start to produce intellectual capital statements to communicate their performance; accounting guidelines are being developed and standards are being questioned and reviewed; software companies such as SAP, Hyperion, Oracle, or Peoplesoft are developing applications to address this, and even governments are beginning to measure the intellectual capital of cities, regions, and countries. Accenture writes that today's economy depends on the ability of companies to create, capture, and leverage intellectual capital faster than the competition. Cap Gemini Ernst & Young believes that intangibles are the key drivers for competitive advantage. KPMG states that most general business risks derive from intangibles and organizations therefore need to manage their intangibles very carefully. PricewaterhouseCoopers writes that in a globalized world, the intellectual capital in any organization becomes essential and its correct distribution at all organizational levels requires the best strategy integrated solutions, processes and technology. Even though the leading management consulting firms recognize the importance of intellectual capital – they seem to suffer from the same predicament as the field as a whole. Intellectual capital is defined differently and the concept is often fuzzy. In this special issue of the leading journal in the field we would like to bring together the definitions, approaches, and tools offered by the leading management consulting firms. It will be a unique opportunity to disseminate your understanding of this critical area of management and allow you to illustrate your approaches and tools.

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Management Consulting Practice on Intellectual Capital

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The impact of multiple value creation on management control systems

We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?

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The impact of multiple value creation on management control systems

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Catching up: The development of legal frameworks for social entrepreneurship in The Netherlands

The development of legal frameworks for social enterprises in the Netherlands is described and analysed in this paper, focusing on 2015-2021. The Netherlands are the largest EU member state in population size without a specific legal form or status for social enterprises. A form of legal recognition is in development, but far from finished. Six lessons can be learned from the process: 1) Even in a thriving ecosystem based on ‘bottom up’ development, there is need for a legal framework. 2) Local government initiatives spur national government into action. 3) International examples prove inspirational, but the legal framework needs to fit the local context. 4) Finding balance between rule-based and principle-based elements is difficult. 5) Clarifying advantages for social entrepreneurs proves challenging. 6) Tenacious pioneers are crucial to keep the process going. Pressure on the national government to provide a legal framework that fits the Dutch cultural, political and entrepreneurial landscape remains.

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Catching up: The development of legal frameworks for social entrepreneurship in The Netherlands

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Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance

In dit artikel worden de posities van verschillende actoren, die actief zijn op het gebied van maatschappelijk verantwoord ondernemen en assurance, geïdentificeerd en geanalyseerd. De nadruk wordt momenteel gelegd op vrijwillige activiteiten op het gebied van maatschappelijk verantwoord ondernemen en het rapporteren over deze activiteiten, ondanks dat een nieuwe richtlijn op Europees niveau bepaalde Nederlandse ondernemingen verplicht te rapporteren over maatschappelijk verantwoord ondernemen. Door het vrijwillige karakter van rapportages over maatschappelijk verantwoord ondernemen en het ontbreken van formele regelgeving is er een verhoogd risico dat bedrijven misbruik maken van mvo-rapportages voor bijvoorbeeld zakelijk of persoonlijk gewin. De verwachting is echter dat het belang en de kwaliteit van mvo-rapportages zal toenemen in de nabije toekomst om transparantie te verhogen binnen verschillende branches en sectoren. Hierdoor kunnen mvo-rapportages en de controle hierop ingezet worden om onethisch gedrag te verminderen en meer openheid van zaken te geven hoe ondernemingen te werk gaan.

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Implementing the KPMG Value Explorer: Critical success factors for applying IC measurement tools

De transformatie naar een informatiegedreven overheid

Hoe krijgen we de sjoemelende accountant weer op de rails?

De ‘Triple Depreciation Line’

Redressing power imbalances in care for people with intellectual disabilities

Management Consulting Practice on Intellectual Capital

The impact of multiple value creation on management control systems

Catching up: The development of legal frameworks for social entrepreneurship in The Netherlands

Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance

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Products 160

Implementing the KPMG Value Explorer: Critical success factors for applying IC measurement tools

De transformatie naar een informatiegedreven overheid

Hoe krijgen we de sjoemelende accountant weer op de rails?

De ‘Triple Depreciation Line’

Redressing power imbalances in care for people with intellectual disabilities

Management Consulting Practice on Intellectual Capital

The impact of multiple value creation on management control systems

Catching up: The development of legal frameworks for social entrepreneurship in The Netherlands

Challenges in corporate social responsibility reporting and the promotion of good corporate citizenship through external assurance