Was ist ein Planungssystem? – Ein Metamodell zur Beschreibung von Planungssystemen als Basis für die empirische Planungsforschung

Maik Hamann () and Thomas Günther

Metrika: International Journal for Theoretical and Applied Statistics, 2009, vol. 20, issue 2, 143-173

Abstract: Literature reviews summarizing empirical planning studies often state that results of these studies are not comparable and not capable of being integrated. Hence, the progress of knowledge accumulation in this important field of management accounting research is constrained and some questions have not been answered yet. An important reason for this state of affair is found in different and not comparable models used to describe the business planning system in these studies. Although research literature on business planning published in German language is offering meta models describing the business planning system these models are rarely used in planning studies. This may be due to missing indicators in these models which are required for operationalising. This article describes a holistic meta model which is developed by analysing existing meta models. It is operationalised by using 31 indicators. The main objective of this work is to develop a model which may be used by empirical researchers in their studies and therefore allowing planning research to investigate yet unanswered questions regarding business planning as well as produce results, which are comparable and capable of being integrated. For practitioners the framework delivers parameters to tune a planning system. Copyright Springer-Verlag 2009

Keywords: Planung; Planungssystem; Metamodell; Empirische Planungsstudien (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1007/s00187-009-0079-2

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