Ein Reifegradmodell für Unternehmenssteuerungssysteme

ZusammenfassungDie Komplexität der Unternehmensführung in internationalen Unternehmen nimmt stetig zu. IT-gestützte Unternehmenssteuerungssysteme (USS), die Berichtserstattung, Planung und Konsolidierung umfassen, helfen, diese Herausforderung zu bewerkstelligen. Obwohl USS eine lange Tradition in der Managementforschung haben, ist ihre Gestaltung nach wie vor herausfordernd. Reifegradmodelle (RGM) sind bewährte Instrumente, um Stärken und Schwächen unterschiedlicher Domänen zu identifizieren. Da verfügbare Reifegradmodelle sich auf einzelne USS-Domänen konzentrieren, die IT-Perspektive vernachlässigen und oftmals ein methodisch solides Fundament vermissen lassen, stellt der vorliegende Beitrag ein empirisch fundiertes, algorithmisch konstruiertes Reifegradmodell für USS vor. Dieses besteht aus drei Teilmodellen für Berichterstattung, Planung und Konsolidierung, die in einem umfassenden USS-Reifegradmodell zusammengefasst werden. Deren fünf Stufen leiten schließlich die fundierte Evolution von Unternehmenssteuerungssystemen an; dies von einem grundlegenden, vom Gesetzgeber vorgeschriebenen Ansatz (Stufe 1), über einen ausgewogenen Ansatz (Stufe 2) hin zu umfassenden USS (Stufe 3). Auf Stufe 4 weisen USS einen starken strategischen Fokus auf und nutzen auf der fünften und letzten Evolutionsstufe das Potenzial „moderner“ IT.AbstractCorporate 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).

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