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A Maturity Model for Management Control Systems

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  • Frederik Marx
  • Felix Wortmann
  • Jörg Mayer

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

Suggested Citation

  • Frederik Marx & Felix Wortmann & Jörg Mayer, 2012. "A Maturity Model for Management Control Systems," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 4(4), pages 193-207, August.
    • Handle: RePEc:spr:binfse:v:4:y:2012:i:4:p:193-207
    DOI: 10.1007/s12599-012-0220-x
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    References listed on IDEAS

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    3. Thalita Laua Reis & Maria Augusta Siqueira Mathias & Otavio Jose Oliveira, 2017. "Maturity models: identifying the state-of-the-art and the scientific gaps from a bibliometric study," Scientometrics, Springer;Akadémiai Kiadó, vol. 110(2), pages 643-672, February.
    4. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.

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