Bronnen bij drieluik ‘van bits naar waarde’

Het onderzoek dat is gedaan is medio 2025 gestart en zou antwoord moeten geven op drie vragen over de waarde van data op de balans:

• Sinds wanneer wordt er al discussie gevoerd over data toevoegen op de balans van een bedrijf?
• Hoe lang duurt het nog voordat bedrijven data op hun balans mogen toevoegen?
• Wat kun je nu doen om data mee te nemen in bedrijfswaarderingen?

De focus lag op het kijken naar internationale boekhoudstandaarden (IFRS van het IASB), met aandacht voor de Nederlandse context, alsmede praktische waarderingsmethodieken die onmiddellijk toepasbaar zijn.

Het onderzoek is gebaseerd op 320 bronnen. De bronnen omvatten:

• Officiële regelgeving en standaarden: IFRS-documenten van het International Accounting Standards Board (IASB), Chinese boekhoudregelgeving, EU-regelgeving
• Overheidsinstanties: ECB, DNB, AFM, OECD, Wereldbank, IMF
• Adviesbureaus: PwC, Deloitte, KPMG, EY, Grant Thornton, McKinsey, Bain
• Academische bronnen: Harvard, MIT, NYU Stern, research papers via SSRN, ScienceDirect
• Praktische gidsen en toolkits: LinkedIn-artikelen, blogs, podcasts, whitepapers van specialisten
• Media: Financial Times, Economist, Nikkei Asia, Forbes, SCMP

Disclaimer: Ik ben geen accountant. Ik schrijf dit omdat digitale waarde al jaren het verschil maakt tussen groei en stilstand, terwijl de balans die realiteit nog niet weerspiegelt. Net als in Digitaal Vermogen en vanAnaloognaarDigitaal.nu gaat dit drieluik over ondernemers helpen hun digitale werkelijkheid te begrijpen, te sturen en te vertalen naar economische waarde. Ik keek de afgelopen maanden naar verschillende bronnen en heb geprobeerd een beeld te schetsen waar ik denk dat we staan.

Bronnenlijst

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8. https://www.computable.nl/1996/10/24/creatief-omgaan-met-kosten-informatiesystemen/

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