Abstract

The exploratory research in 2020 received a lot of attention in professional journals in the Netherlands and in the international context of academic journals, webinars and conferences [1-6]. This led to this research in 2021 including a reorientation of the research design. Through the further development of the professorship in 2020 and 2021, the questions from the research were further professionalized, peer reviewed by experts and supplemented. In addition, it is interesting and of scientific importance to place the research more in a national and international perspective, both in relation to professional groups and to other studies such as that of Controllers Magazine (Executive Finance CM 2020). After several inventory discussions at the end of 2020, whether or not at the request of the interest holders, this has led to a reorientation of the research.