A new role for the accountant

Dutch accountancy is seeking its changing role in society.

This led to research report by the occupational group into the role of the accountant, and the culture and way of working in accountancies entitled: ‘In the public’s interest’. One of the proposed measures in the report is an annual measurement by accountancies into the culture in their organisation. A measurement that leads to action. Yolk developed the ‘NBA Culture Meter’ measurement tool on the request of The Royal Netherlands Institute of Chartered Accountants.

Yolk Vereenvoudigen


One of the accountants’ aims is to change their working culture and to measure it annually. To prevent the completion of the measurement tool from being considered the final destination of the change, we introduce a method of dialogical investigation based on the work of Prof Dr Erik van der Loo and his Boardroom Reality Check : the cultural change starts as soon as participants start using it.

Yolk Verbinden


The assumptions, topics and final questions in the NBA Culture Meter were developed in close cooperation with a cross-section of representatives from the occupational group, ranging from young professionals to general staff, from partners to professors. It leads to six themes – from Leadership to Group Dynamics – and a series of questions per theme that the NBA offered its members.

Yolk Versnellen


A special feature of the Culture Meter is that it asks for observations. This means that the results are not the end result. The method invites dialogue, the results invite the assignment of significance to the various observations and which actions this calls for. Once the questionnaire is processed, we organised dialogue sessions that led to an action plan.

These are the benefits:

  • An inventory of behaviour actually observed in the organisation by staff and leaders.
  • A good discussion on topics such as strategy, quality of cooperation, tone at the top or ideas for improvement.
  • Activated staff and leaders.
Lees hier alles over

Get to work!

Yolk offers a method of dialogical research that stimulates organisations to implement cultural change more quickly.

Deze mensen werkten mee

Aart Bouwmeester