Published February 6, 2026
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Sensemaking en duurzaamheid bij mkb-accountantskantoren: meer aandacht voor het individuele perspectief
Authors/Creators
- 1. Saxion University of Applied Sciences, Enschede, Netherlands
- 2. V&A accountants-adviseurs, Noordwijk, Netherlands|Nyenrode Business Universiteit, Breukelen, Netherlands
Description
In dit artikel staat de onderzoeksvraag centraal hoe bestuurders van mkb-accountantskantoren kunnen omgaan met duurzaamheid in de periode na de Omnibusregeling. Belangrijke begrippen in de onderzoeksliteratuur zijn 'duurzaamheid' en 'sensemaking', waarin zingevingsprocessen en intrinsieke motivatie relevante elementen zijn. Via een integratieve literatuurstudie worden deze begrippen verkend op de gelaagde niveaus van maatschappij, organisatie en individu (macro-, meso- en microniveau). Omdat persoonlijke overtuigingen medebepalend zijn voor duurzaamheidsstrategieën van mkb-accountantskantoren, pleiten wij voor meer aandacht voor het individuele perspectief.
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