Developing Individual IT-Enabled Capabilities for Management Control Systems

Janusch Patas ()
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Janusch Patas: Frankfurt School of Finance & Management

A chapter in Business Intelligence for New-Generation Managers, 2015, pp 51-66 from Springer

Abstract: Abstract Management control systems (MCS) facilitate managers’ decision making. At their core, MCS consist of corporate planning and reporting capabilities that rely on IT and non-IT assets. Recently, both researchers and practitioners have paid increasing attention to use maturity models (MM) for designing and using such capabilities effectively and efficiently. Although MMs are well-established and easy to apply, they lack a theoretical foundation and IS research focuses rather on their development process than on using them to create individual IT-enabled capabilities for MCS. We address this research gap by developing a method to systematically adjust MMs from the knowledge base to firm-specific business needs. Findings from the resource-based view (RBV) guide our development process. With an interpretative case study in the chemical sector we demonstrate the applicability of our method. We present a list of IT and non-IT assets that are necessary for our case company to develop individual IT-enabled planning and reporting capabilities. Information systems research benefits from our findings as we translate the RBV into action. Practice benefits from an individual view on their IT-enabled capabilities and we force managers to jointly consider their IT and non-IT assets when they are designing IT-enabled capabilities for their company.

Keywords: Corporate Management; Management Control Systems; Resource-Based View; Maturity Models; IT-Enabled Capabilities; Method; Interpretative Case Study (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-15696-5_5

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DOI: 10.1007/978-3-319-15696-5_5

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