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A Maturity Model forManagement Control Systems - Five Evolutionary Steps to Guide Development

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abstract The ‘right’ configuration of Management Control Systems (MCSs) is still challenging. Aligning reporting, planning, and consolidation from a functional, organizational, and IT perspective needs systematic guidance. The empirically grounded MCS maturity model guides such a development by outlining an 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).
   
type journal paper
   
language English
kind of paper journal article
date of appearance 01-11-2012
journal Business & Information Systems Engineering
volume of journal 4
number of issue 4
page(s) 193-207
review double-blind review
   
citation Marx, F., Wortmann, F., & Mayer, J. H. (2012). A Maturity Model forManagement Control Systems - Five Evolutionary Steps to Guide Development. Business & Information Systems Engineering, 4(4), 193-207.