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

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  • Maik Hamann
  • Thomas Günther

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

Suggested Citation

  • Maik Hamann & Thomas Günther, 2009. "Was ist ein Planungssystem? – Ein Metamodell zur Beschreibung von Planungssystemen als Basis für die empirische Planungsforschung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(2), pages 143-173, October.
    • Handle: RePEc:spr:metrik:v:20:y:2009:i:2:p:143-173
    DOI: 10.1007/s00187-009-0079-2
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    References listed on IDEAS

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    1. Klaus Deimel, 2008. "Stand der strategischen Planung in kleinen und mittleren Unternehmen (KMU) in der BRD," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(3), pages 281-298, December.
    2. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
    3. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    4. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Luft, Joan & Shields, Michael D., 2003. "Erratum to "Mapping management accounting: graphics and guidelines for theory-consistent empirical research" [Accounting Organizations and Society 28 (2003) 169-249]," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 815-815.
    7. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
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