A Maturity Model for Management Control Systems : Five Evolutionary Steps to Guide Development
Journal
Business & Information Systems Engineering (BISE)
ISSN
2363-7005
ISSN-Digital
1867-0202
Type
journal article
Date Issued
2012-08-01
Author(s)
Research Team
IWI1
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).
Language
English
HSG Classification
not classified
Refereed
Yes
Publisher
Springer Gabler
Publisher place
Wiesbaden
Volume
4
Number
4
Start page
193
End page
207
Pages
15
Subject(s)
Eprints ID
217993