Online dienstverlening versus XBRL

15. mrt, 2010 202 Comments

Uit de Nationale Boekhoudenquete (binnenkort meer daarover) is gebleken dat het merendeel van de accountantskantoren het implementeren van online dienstverlening hoger op de agenda heeft staan dan het onderwerp XBRL. Wanneer het onderwerp XBRL ter sprake komt wordt dit veelal aangegrepen om alle verwerkingsprocessen van de administratie eens onder de loep te nemen. Dit werd afgelopen dinsdag, 9 maart, ook wel duidelijk op de XBRL-praktijkdag georganiseerd door het Novak en GBNED. Voor alle aanwezigen werd direct duidelijk wat XBRL inhoudt: een bestandsformaat zoals .pdf of .doc, niets meer en niets minder. Door middel van verschillende demo’s werd getoond hoe een bestand kan worden ingelezen en bewaard in een XBRL-formaat. Inderdaad, dat levert geen zal vol met ‘oehs’  en ‘aahs’  op. Logisch; aan dit kleine stukje XBRL is niet zoveel te zien. Een aantal accountants kwam aan het woord. Ze legden uit dat XBRL ‘slechts’ het sluitstuk is in de gehele verwerkingsketen van administraties. Wanneer er aan het begin van de keten nog steeds veel met de hand gewerkt wordt is het effect van een XBRL implementatie minimaal. Juist door vanaf het begin tot het einde gegevens te digitaliseren en werkprocessen te automatiseren wordt maximaal efficiencyvoordeel behaald. En dat hebben we helaas niet in de praktijk gezien.

Een XBRL rapport waarbij een accountant of ondernemer tot op boekingsregel in de administratie kan kijken welke gegevens er aan een bepaalde waarde ten grondslag ligt werd niet getoond. Logisch, zulke systemen zijn er nog niet. Na interactie met de zaal werd duidelijk waar het aanwezige publiek met betrekking tot dit onderwerp staat: aan het begin. Het blijkt voor vele kleinere kantoren een hele stap te zijn om te kiezen voor online boekhouden, om op die manier online samen te werken met de klant. Laat staan dat er via Digipoort al rapportages worden verzonden. Het ziet ernaar uit dat de meeste softwareleveranciers werkende oplossingen zullen hebben gedurende deze zomer. Twinfield hoort daar ook bij (augustus 2010). Voor een uitvragende partij -zoals een bank-  is het relatief eenvoudig om op een gestandaardiseerde manier rapporten uit te lezen. De druk ligt bij de accountant die voor al die verschillende administraties een standaardisatie moet doorvoeren. Een hele klus! Een logisch startpunt is het inrichten van een efficiënt verwerkingsproces. De abonnementen ‘Online boekhouden’ van Twinfield zijn hier uiteraard zeer geschikt voor. In de zomer moet er dus hard gewerkt worden: alle ruimte voor accountants om hun online dienstverlening in te richten en te optimaliseren. We ondersteunen accountants daar graag bij!

Auteur: Mark Appel, Twinfield International N.V.

Accountancy, Boekhouden, XBRL
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