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«Lehrstuhl für Wirtschaftsinformatik (I 17) Univ.-Prof. Dr. Helmut Krcmar Understanding the Role of IT in Management Control Systems Manuel Wiesche ...»

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Technische Universität München

Lehrstuhl für Wirtschaftsinformatik (I 17)

Univ.-Prof. Dr. Helmut Krcmar

Understanding the Role of IT in

Management Control Systems

Manuel Wiesche

Vollständiger Abdruck der von der Fakultät für Wirtschaftswissenschaften der Technischen

Universität München zur Erlangung des akademischen Grades eines

Doktors der Wirtschaftswissenschaften

(Dr. rer. pol.)

genehmigten Dissertation.

Vorsitzender: Univ.-Prof. Dr. Rainer Kolisch

Prüfer der Dissertation:

1. Univ.-Prof. Dr. Helmut Krcmar

2. Univ.-Prof. Dr. Gunther Friedl Die Dissertation wurde am 28.11.2013 bei der Technischen Universität München eingereicht und durch die Fakultät für Wirtschaftswissenschaften am 15.07.2014 angenommen.

III Danksagung Die vorliegende Arbeit ist im Rahmen meiner Tätigkeit als wissenschaftlicher Mitarbeiter am Lehrstuhl für Wirtschaftsinformatik der Technischen Universität München entstanden. An dieser Stelle möchte ich den vielen Beteiligten danken, die mich während des Anfertigens dieser Arbeit unterstützt haben.

Mein erster Dank gilt dabei Herrn Prof. Dr. Helmut Krcmar, der mir nicht nur ein ausgezeichnetes Forschungs- und Arbeitsfeld an der TU München bot, sondern durch seine kontinuierliche, persönliche und engagierte Betreuung maßgeblich zum erfolgreichen Abschluss dieser Arbeit beigetragen hat. Ebenso danke ich Herrn Prof. Dr. Gunther Friedl für die Übernahme des Zweitgutachtens sowie Herrn Prof. Dr. Rainer Kolisch für die Übernahme des Prüfungsvorsitzes. Mein ganz besonderer Dank gilt Herrn Dr. Michael Schermann. Er hat maßgeblich dazu beigetragen, mein Interesse an einem mir bis dato unbekannten Thema zu wecken und durch seine motivierende Art am Leben zu erhalten. Die Vielzahl der berühmtberüchtigten Schermannschen Ideen und daraus resultierende Diskussionen, aber auch die gemeinsame Publikationsarbeit hatten einen großen Einfluss auf die vorliegende Arbeit.

Beim Erstellen dieser Arbeit konnte ich stets auf wertvolle Anregungen und Feedback von Kollegen und Freunden zurückgreifen. Insbesondere möchte ich dabei Stefan Hörmann und Marlen Jurisch für ein stets offenes Ohr, kritische Diskussionen und für den häufig nötigen Tritt an die richtige Stelle danken. Neben Stefan und Marlen haben Christoph Riedl, Sergej Trushin, Nina Röder, Alexander Herzfeldt, Ivo Blohm und Jens Fähling durch unterschiedliche Perspektiven, spannende Diskussionen und eine gesunde Portion Humor am Lehrstuhl eine großartige Arbeitsatmosphäre geschaffen. Die gemeinsamen Konferenzreisen, Paper-Wochenenden am Hintersee und andere Veranstaltungen werden mir noch lange in guter Erinnerung bleiben. Weiterhin möchte ich den zahlreichen Studierenden danken, deren Ideen und Ergebnisse im Rahmen von Seminar-, Forschungs- und Abschlussarbeiten, sowie als studentische Hilfskräfte und Ko-Autoren viele Gedankengänge dieser Arbeit erst ermöglicht haben.

Mein tiefster Dank gilt schließlich meiner Familie und meiner Freundin. Meine Familie hat mich in meiner Ausbildung und persönlichen Entwicklung stets gefördert, meinen Fortschritt mit großem Interesse begleitet und mich in hohem Maße motiviert. Nur so war es mir möglich, den Weg bis zur Promotion zu gehen und viele wertvolle Erfahrungen zu sammeln. Meiner wunderbaren Freundin Sabine danke ich für die liebevolle Unterstützung vor allem in der Endphase dieser Arbeit und für ihren gelassenen Umgang mit meinen Launen während meiner forscherischen Berg- und Talfahrten.

–  –  –

Abstract Motivation: Organizations face the challenge of meeting multiple control regulations and reporting on their compliance with these. Information Systems for Governance, Risk Management, and Compliance (GRC IS) support organizations by integrating information throughout the organization with control mechanisms to ensure compliant behavior with organizational goals and external regulations. We argue that the current understanding of GRC IS is incomplete because of five challenges that have not been addressed in existing research: (1) conflicting findings on the impact of IT-enabled management control systems such as GRC IS, (2) Unclear value drivers of IT-enabled management control systems, (3) new technical developments in data analysis allow new forms of control, (4) the missing understanding of the role of IT in balancing exploitative and exploratory management control systems, and (5) organizational struggles in implementing IT-enabled management control systems. We address these challenges by examining how organizations adopt and use GRC IS.

Research Approach: This thesis followed an inductive and qualitative research approach to address the challenges mentioned above. We reviewed control regulations, guidelines, standards, and frameworks and conducted a review of the relevant literature in order to identify useful concepts for our analysis. The identified concepts were used within the following exploratory study to stimulate category development. The empirically grounded conceptual ideas were revised and extended in case studies. Throughout these studies, the primary data source was semi-structured interviews. Secondary data sources were archival data such as process and control descriptions, as well as project documentation.

Results: The thesis provides several empirical findings. We review existing literature on ITenabled management control systems and suggest a pattern catalogue for the evaluation of such systems. We identify four value drivers of GRC IS and develop a model that structures these value drivers. The model highlights the importance of a coherent design of control mechanisms. We extend a prominent taxonomy for designing management control systems and suggest ‘synchronicity’ and ‘certainty of actions’ as new antecedents for control mechanism design. We provide a description of the GRC IS implementation process that focuses on first improving existing control practices and then developing new controls to cope with uncertainty.





Contribution: This thesis provides several contributions to theory and practice. We enhance management control research by suggesting how IT-enabled management control systems improve existing and enable new control mechanisms. We provide empirical evidence for exploratory control mechanisms and explain how IT supports these. We extend control theory by suggesting new antecedents that are based on timeliness of control information and certainty of derived activities. For practice, the developed pattern catalogue provides structure for analyzing and evaluating GRC IS. Vendors may use the developed value drivers to identify and develop new functionalities of their solutions. Organizations implementing GRC IS gain additional understanding of the technological capabilities of GRC IS and may use the value drivers for structuring the business value of such systems.

V Limitations: There are several limitations that have to be taken into account. The papers included in this thesis have been written over a period of four years and the concepts and thinking have developed considerably over that time. We focused on a particular class of ITenabled management control systems, examined the balance of exploitation and exploration as a specific trade-off in management control systems, and selected control mechanisms as level of granularity. The data stems from a limited number of organizations in a small number of industries and thus our conceptual developments need further testing to ensure generalizability.

Future Research: This thesis suggests several fruitful avenues for future research.

Complementing the current concepts with additional data and with quantitative research methods could address the existing threats to validity. A deeper understanding of the dynamics of the technology behind IT-enabled management control systems would enhance the knowledge on this topic. It would be interesting to further examine information-intensive controls such as risk management and focus on external information provided for management control activities. Future research could provide further understanding of balancing management control activities by examining the concept of control coherence in more detail using existing theoretical work on ambidexterity and balance. It would be fruitful to examine human perspectives on IT-enabled management control systems on different levels, including management and employees. The perception of exploratory control mechanisms that are supported by IT and the development on workarounds could also be investigated further.

VII

Table of Contents

Part A

1 Introduction

1.1 Motivation

1.2 Problem Statement

1.3 Research Questions

1.4 Structure

2 Conceptual Background

2.1 Conceptual Assumptions on Control

2.2 Design of Control Mechanisms

2.3 Control as a Vehicle to Balance Formalization and Innovation

2.4 IT-enabled Management Control Systems

3 Research Approach

3.1 Research Strategy

3.2 Research Methods

Part B

4 Patterns for Understanding Control Requirements for Information Systems for Governance, Risk Management, and Compliance (GRC IS)

4.1 Introduction

4.2 A Framework of Control Requirements for GRC IS

4.3 Establishing a Pattern Catalogue of Control Effectiveness

4.4 Exploring GRC Solutions with Control Patterns

4.5 Discussion

4.6 Conclusion

5 Understanding the Role of Information Technology for Organizational Control Design: Risk Control as New Control Mechanism

5.1 Introduction

5.2 Current State of GRC IS

5.3 Theoretical Foundation

5.4 Effects of IT in Organizational Control

5.5 Research Methodology

5.6 Results

5.7 Discussion

5.8 Implications and Limitations

5.9 Conclusion

6 Exploring the Contribution of Information Technology to Governance, Risk management, and Compliance (GRC) Initiatives

6.1 Introduction

6.2 Background

6.3 Research Methodology

6.4 Results

6.5 Discussion

6.6 Conclusion

VIII 7 The Role of Information Systems in Supporting Exploitative and Exploratory Management Control Activities

7.1 Introduction

7.2 Theoretical Background

7.3 Research Method

7.4 Results

7.6 Implications

7.7 Conclusion

8 Antecedents of IT-enabled Organizational Control Mechanisms

8.1 Introduction

8.2 Background

8.3 Research Methodology

8.4 Results

8.5 Discussion

8.6 Conclusion

9 Why Do Organizations Prefer Exploitative IT-enabled Management Control Systems? An Exploratory Case Study

9.1 Introduction

9.2 Theoretical Background

9.3 Research Method

9.4 Results

9.5 Discussion

9.6 Limitations and Further Research

9.7 Conclusion

Part C

10 Summary of Results

11 Discussion

11.1 Questioning the Assumptions of Cost-Efficient Control Design Choices...... 133

11.2 Increased ‘Knowledge of the Transformation Process’

11.3 Enabling Exploratory Management Control Systems

11.4 Improved Balance of Exploitative and Exploratory Management Control Activities

11.5 Simplifying the Interactive Use of Management Control Systems................ 140 12 Limitations

13 Implications

13.1 Implications for Theory

13.2 Implications for Practice

14 Future Research

15 Conclusion

References

Appendix

Appendix A: Interview Questions

IX

List of Figures

Figure 1: Conditions Determining the Selection of Control Mechanisms.

Figure 2: Information Needs of Top Managers in Implementing Strategy.

Figure 3: Controlling Business Strategy: Key Variables to be Analyzed.

Figure 4: Overview of the Process of Coding empirical Data using Ground Theory.............. 32 Figure 5: Overview of Categorized Control Activities.

Figure 6: A Control Pattern Catalogue for Structuring Capabilities of GRC IS.

Figure 7: Categories to structure Control Requirements.

Figure 8: Control Typology

Figure 9: Organizational Control Framework.

Figure 10: Temporal Perspective on Control Mechanisms.

Figure 11: Adopted Organizational Control Framework.

Figure 12: The Balancing Role of Information Systems in Supporting Exploitative and Exploratory Management Control Activities.

Figure 13: Framework of Control Antecedents.

Figure 14: Classification of the Data Set within the Organizational Control Framework..... 111 Figure 15: Overview of the Implemented GRC Information Systems at Alpha.

Figure 16: Overview of the Introduction of GRC IS at Alpha.

Figure 17: Linking the Addressed Challenges (C) with the Findings (F) to Introduce the Discussion (D).

Figure 18: Role of GRC IS in Supporting Top Managers in Implementing Strategy............ 142 X

List of Tables

Table 1: List with Major Corporate Scandals that Involve Control Failure.

Table 2: Research Questions and Challenges Addressed in this Thesis.

Table 3: Social and Informational Prerequisites of Control.

Table 4: Characteristics of Control Mechanisms.

Table 5: Overview of Research on the Effect of Basic IT on Management Control Systems. 23 Table 6: Overview of Research on the Effect of ERP Systems on Management Control Systems.

Table 7: Overview of Research on the Effect of GRC IS on Management Control Systems.. 27 Table 8: Bibliographic Details for Publication P1.

Table 9: Patterns of Compliance Assurance.

Table 10: Evaluation of SAP GRC 10.0 with Control Patterns.

Table 11: Bibliographic Details for Publication P2.

Table 12: Perspectives on GRC Controls and Interviewees.

Table 13: Classification of Control Types with New Type Risk Controls.

Table 14: Bibliographic Details for Publication P3.

Table 15: Perspectives on GRC IS and Interviewees.

Table 16: Selected Phenomena, Derived Concepts, and Corresponding Categories............... 67 Table 17: Characteristics of found value drivers of GRC IS.

Table 18: Bibliographic Details for Publication P4.

Table 19: Effects of IS on Management Control.

Table 20: Characteristics of Interviewed Practitioners.



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