A Maturity Model for Management Control Systems

Marx, Frederik; Wortmann, Felix; Mayer, Jörg H.

doi:10.1007/s12599-012-0220-x

Cited by 36 publications

(43 citation statements)

References 35 publications

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“…They have suggested a general framework for developing maturity models applicable across a range of domains, which is summarized in Table 3. Key elements of a maturity model include dimension, level, and assessment instruments and approaches (Marx et al, 2012). This information is summarized in Table 4.…”

Section: Maturity Models: General Methodologymentioning

confidence: 99%

“…Maturity models are an established means to identify strengths and weaknesses of certain domains of an organization (Marx, Wortmann, & Mayer, 2012). They have been designed to assess the maturity (i.e.…”

Section: Introductionmentioning

confidence: 99%

“…Source: adapted from(Fraser et al, 2002;Marx et al, 2012).Maturity models can be organized in a form of maturity grid, which describes in a few phrases the typical patterns of the subject of the maturity model at a number of levels of maturity. For each of several aspects of the area under study, the maturity grids allow to codify what might be regarded as good practice (and bad practice), along with some intermediate or transitional stages(Fraser et al, 2002).…”

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confidence: 99%

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Management Accounting Maturity Levels Continuum Model: a Conceptual Framework

Lebedev¹

2019

Eur. j. econ. bus. stud.

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Until now, in the financial domain, there were only few attempts made to develop maturity models – a useful tool to identify strengths and weaknesses of certain domains of an organization. The aim of this paper is to present a maturity model for management accounting. The method used to develop the model is an interpretive approach, in which an exploratory sequential mixed method research design was applied to broadly explore and understand data on management accounting systems in various settings and in its historical perspective. This study extends my previous research on development of management accounting and financial leadership (Lebedev, 2014, 2015, 2016, 2018, 2019b, 2019a). The framework traces 10 prototype roles of management accounting along their continuum of maturity (from “non-existent” to “strategic leadership”). Each maturity level reflects the extent to which management accounting creates value for its users based on the support provided for “conversations” among stakeholders, the deepness of leadership “embodied” into the management accounting function, and the effectiveness of management accounting principles and management accounting practices (MAPs) employed. This study contributes to the theory of management accounting by offering a framework for understanding of the evolution of financial function and management accounting. In practical terms, the results of the research could be applied to support decisions in transformation of financial function along its maturity continuum (both conducted internally by managers and/or with external support of consultants and advisors), supporting the process of reconciliation of current practices of a company being transformed to a proposed transformational strategy and chosen direction of implementation.

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Section: Maturity Models: General Methodologymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

mentioning

confidence: 99%

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Management Accounting Maturity Levels Continuum Model: a Conceptual Framework

Lebedev¹

2019

Eur. j. econ. bus. stud.

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“…Additional derivation areas include quality management, information security, industrial applications, contract management, human resources, quality, financial management, and management control systems [24,25,26,27,28,29,30,31,32,33,34,35,36].…”

Section: Maturity Modeling Derivatives and Researchmentioning

confidence: 99%

Proposed Derivation of the Integrated Capability Maturity Model as an Environmental Management Maturity Model

Doss¹,

Tesiero²,

Gokaraju³

et al. 2017

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This article highlights the adaptability of the integrated Capability Maturity Model within the context of a environmental process maturity framework. Existing maturity models are applicable in a variety of quality contexts -quality management, quality control, and quality assurance. The reviewed literature is synthesized to propose a process improvement maturity model derivative to address environmental management processes.

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“…Rasch measures are widely applied to psychometric assessments in various fields (Eid & Rauber, 2000;Rasch, 1980). Some researchers have begun to argue for the advantages of the Rasch model in business research (Chang & Wu, 2015;Dekleva & Drehmer, 1997;Marx, Wortmann, & Mayer, 2012;Rusch, Lowry, Mair, & Treiblmaier, 2017;Salzberger & Sinkovics, 2006) owing to its ability to measure organizational capability with items that reflect concrete firm activities rather than abstracted and selfdeveloped scales.…”

Section: Introductionmentioning

confidence: 99%