A Maturity Model for Management Control Systems

Frederik Marx (), Felix Wortmann () and Jörg Mayer ()

Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, 2012, vol. 4, issue 4, 193-207

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). Copyright Gabler Verlag 2012

Keywords: Corporate management; Management accounting; Management control systems; Business intelligence; Maturity models; Design science (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://hdl.handle.net/10.1007/s12599-012-0220-x (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:binfse:v:4:y:2012:i:4:p:193-207

Ordering information: This journal article can be ordered from
http://www.springer.com/economics/journal/12599

DOI: 10.1007/s12599-012-0220-x

Access Statistics for this article

Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK is currently edited by Martin Bichler

More articles in Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK from Springer, Gesellschaft für Informatik e.V. (GI)
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().