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Business & Information Systems Engineering
Erschienen in: Business & Information Systems Engineering 4/2012

01.08.2012 | Research Paper

A Maturity Model for Management Control Systems

Five Evolutionary Steps to Guide Development

verfasst von: Dr. Frederik Marx, Dr. Felix Wortmann, Dr. Jörg H. Mayer

Erschienen in: Business & Information Systems Engineering | Ausgabe 4/2012

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Abstract

Corporate management in today’s international companies has become increasingly complex. To cope with the growing challenges, information technology (IT)-based management control systems (MCSs) covering reporting, planning, and consolidation have been deployed. Despite their tradition in management research, the ‘right’ setup of MCSs is still challenging. Maturity models (MMs) are an established instrument to identify strengths and weaknesses of certain domains. As existing MMs rather focus on single MCS domains, neglect an IT perspective and miss a sound methodical foundation, this paper outlines an empirically and algorithmically constructed MCS MM. The model consists of three partial MMs for reporting, planning, and consolidation, which are integrated into one holistic MCS MM. The five levels of the MCS MM guide MCS evolution from a basic, mandatory/external-driven MCS (level 1) to a balanced MCS (level 2), and a comprehensive MCS (level 3). Ultimately, MCSs show a strong strategic focus (level 4) and leverage the potentials of modern IT (level 5).
Vorheriger Artikel The Interplay of Project Control and Interorganizational Learning: Mitigating Effects on Cultural Differences in Global, Multisource ISD Outsourcing Projects
Nächster Artikel Open Educational Resources

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Metadaten
Titel
A Maturity Model for Management Control Systems
Five Evolutionary Steps to Guide Development
verfasst von
Dr. Frederik Marx
Dr. Felix Wortmann
Dr. Jörg H. Mayer
Publikationsdatum
01.08.2012
Verlag
SP Gabler Verlag
Erschienen in
Business & Information Systems Engineering / Ausgabe 4/2012
Print ISSN: 2363-7005
Elektronische ISSN: 1867-0202
DOI
https://doi.org/10.1007/s12599-012-0220-x

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