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Essay
Maandblad voor Accountancy en Bedrijfseconomie 96(5/6): 165-171
https://doi.org/10.5117/mab.96.80730 (28 Jul 2022)
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  • ContentsContents
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  • Article title
  • Abstract
  • Key words
  • Relevance for practice
  • 1. Introduction
    • 1.1. Prolonged low interest environment
    • 1.2. Digitisation of the financial sector
    • 1.3. Circumstances affecting operational resilience
  • 2. The current state of KRIs
    • 2.1. Some reasons for suboptimal KRI implementation
      • 1. KRI-deployment is haphazard
      • 2. KRIs are not relevant for (day-to-day) management
      • 3. Not all stakeholders are actively involved in defining KRIs
      • 4. KRI collection relies on too many manual interventions
      • 5. KRI usage remains at very low levels
  • 3. What happens if KRI usage continues as-is
  • 4. What would an ideal system of KRIs look like
    • Characteristic 1. A clear understanding of what is measured by the KRI
    • Characteristic 2. A keenly awaited batch of new KRI information
    • Characteristic 3. KRIs that allow corrective action
    • Characteristic 4. KRIs that are routinely collected
    • Characteristic 5. KRIs that are deployed close to the decision makers
  • 5. Some practical steps on the road to revitalised KRIs
    • 1. A clear understanding of what is measured by the KRI
    • 2. A keenly awaited batch of new KRI information
    • 3. KRIs that allow corrective action
    • 4. KRIs that are routine collected
    • 5. KRIs that are deployed close to the decision makers
  • 6. Conclusions
  • Acknowledgements
  • References
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