University of St.Gallen
research platform alexandria
search publications
browse publications
by person
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
 
by year

Ein Reifegradmodell für Unternehmenssteuerungssysteme

fulltext etc. no fulltext attached
abstract Corporate management in today’s international companies has become increasingly complex. To cope with these growing challenges, information technology (IT)-based management control systems (MCSs), reporting, planning, and consolidation systems have been deployed. Despite their tradition in management research, the right configuration of MCSs is still challenging. Maturity models (MMs) are an established instrument to identify strengths and weaknesses of certain domains. As existing MMs focus on single MCSs, 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 financial and corporate center-centric MCS (level 1) to a basic corporate MCS (level 2), and a comprehensive corporate MCS (level 3). Additionally, the MCS recommends a strong strategic orientation (level 4) and the leverage of potentials of modern IT support (level 5).
   
type journal paper
   
language Deutsch
kind of paper journal article
date of appearance 01-08-2012
journal Wirtschaftinformatik
volume of journal 54
number of issue 4
page(s) 189-204
review double-blind review
   
citation Marx, F., Wortmann, F., & Mayer, J. H. (2012). Ein Reifegradmodell für Unternehmenssteuerungssysteme. Wirtschaftinformatik, 54(4), 189-204.