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Business Process Improvement and Accounting: Establishing and Defining the Mutual Links

Authors:
  • Lagos Business School (Pan-Atlantic University Lagos Nigeria)

Abstract

Rapid and continuous changes in global economic conditions have forced organizations to realize the need for continuous improvement and innovation in their business processes in order to remain relevant in a dynamic and competitive environment. This has led to several business process improvement strategies such as Lean thinking and Six-Sigma. This paper examines the changing role of the accounting function from a passive, record keeping and custodial function to a proactive business support role, with the capacity to drive innovation, business intelligence and competitive advantage through business process improvement. The relationship between business process improvement and accounting is examined from two perspectives (a) considering the accounting function as an enabler for business process improvement and (b) considering how business process improvement techniques can be used to improve accounting processes.
Business process
improvement and
accounting
Establishing and Defining the Mutual Links
Phebean Okusaga [Date] [Course title]
1 CONTENTS
2 Abstract ....................................................................................................................................................................... 1
3 Introduction: What Is A Business Process? ................................................................................................................ 1
4 What Is Business Process Improvement? ................................................................................................................... 1
4.1 Business Process Improvement And Accounting .............................................................................................. 1
5 Considering The Accounting Function As A Part Of The Overall System Of Value Creation. ................................ 2
5.1 Supporting Roles Of The Management Accountant In Business Process Improvement ................................... 2
5.2 Innovations In Management Accounting To Support Business Process Improvement Agenda ........................ 3
5.3 Key Dependencies In The Management Accountants Ability To Support Business Process Improvement
Agenda ............................................................................................................................................................................ 4
6 Considering The Accounting Function As A Business Process In Itself. ................................................................... 4
6.1 Business Processes In The Accounting Function. .............................................................................................. 5
6.1.1 Application Of Business Process Improvement In Accounting Processes ......................... 5
6.2 Process Improvement For The Accounting Function ........................................................................................ 0
6.2.1 Objectives ....................................................................................................................................................... 0
6.2.2 Stages For Implementing Process Improvement For The Accounting Processes .......................................... 0
6.3 Some Process Improvement Methods And Their Application To Accounting ................................................. 6
6.3.1 Six Sigma ....................................................................................................................................................... 6
6.3.2 Lean Management Principles ......................................................................................................................... 6
6.3.3 Examples Of Application Of Lean Accounting Principles To Accounting Activities .................................. 7
7 Conclusion ............................................................................................................................................................... 1
8 References .............................................................................................................. Error! Bookmark not defined.
1
1
Akintola Owolabi
Osaretin Kayode Omoregie
Lagos Business School, Pan Atlantic
University
2 ABSTRACT
Rapid and continuous changes in global
economic conditions have forced organizations
to realize the need for continuous improvement
and innovation in their business processes in
order to remain relevant in a dynamic and
competitive environment. This has led to several
business process improvement strategies such
as Lean thinking and Six-Sigma.
This paper examines the changing role of the
accounting function from a passive, record
keeping and custodial function to a proactive
business support role, with the capacity to drive
innovation, business intelligence and
competitive advantage through business
process improvement. The relationship between
business process improvement and accounting
is examined from two perspectives (a)
considering the accounting function as an
enabler for business process improvement and
(b) considering how business process
improvement techniques can be used to improve
accounting processes.
Keywords: Business Process Improvement,
Business Intelligence, Lean Manufacturing,
Lean - Accounting, Six-Sigma.
3 INTRODUCTION: WHAT IS A BUSINESS PROCESS?
A process is a logical organization of people,
procedures, and technology into work
activities designed to transform information,
materials, and energy into a specified result
(Davenport & Short, 1990).
4 WHAT IS BUSINESS PROCESS IMPROVEMENT?
Business Process Improvement (BPI) involves
understanding existing processes and
introducing process changes to improve
product quality, reduce costs or accelerate
schedules (Harrington, 1991).
Business Process Management (BPM) and
Business Process Improvement (BPI) are vital
for driving performance in organizations and
create advantage in a competitive environment
(Lohdi, Koppen & Saake, 2011).
Continuous improvement is one of the tools
that underpin the concept of total quality
management and lean production. It is a
management philosophy that focuses on
identifying ways in which small improvements
can be made to reduce waste, costs and
improve overall quality of the output of a
business process (Pepper & Spedding, 2010).
For management to successfully integrate a
system of continuous improvement in all
business processes, business process owners
at every level in the organization must
constantly look for ways to increase efficiency,
effectiveness and profitability.
4.1 BUSINESS PROCESS IMPROVEMENT AND
ACCOUNTING
According to Lohdi, Koppen and Saake (2011)
the understanding of a process is a basic pre-
requisite to its improvement. This
understanding they suggest is facilitated by
the concerted extraction of valuable
information from the process.
Business Process Management and Business
Process Improvement are key to
organizational success and are a critical task
of organizational design (Vom Brocke et al,
2011; Becker and Kahn 2010; Bucher and
Winter, 2010).
Maturity models haves been offered as a
framework for managing business processes.
According to Becker et al. (2009), maturity
models include a sequence of logical paths
and stages from inception to maturity along
which a process matures or undergoes
continuous improvement. It is a measurement
of the capacity of the people, processes and
culture of an organization to continue to
improve almost without conscious
improvement engagements and by the mere
2
2
fact of usage. Roglinger and Becker (2012)
however argue, that BPM maturity models
provide limited guidance for identifying
desirable maturity levels and for implementing
improvement measures”.
The concept of Business Process Improvement
can be linked to the accounting function from
two distinct perspectives as follows:
a. Considering the accounting function as a
part of the overall system of value
creation.
b. Considering the accounting function as a
business process in itself
5 THE ACCOUNTING FUNCTION AS A PART OF THE
OVERALL SYSTEM OF VALUE CREATION.
This perspective looks at the role of the
accounting function in the continuous
improvement process. In this context, the
accounting function comprise of financial and
corporate reporting, cost and management
accounting.
Cost and management accounting has shifted
from a narrow and passive focus on cost
aggregation and analysis to the more strategic
role of business process analysis and
improvement, decision support and
performance management (Walker & Denna,
1997). Organizations have come to realize over
the years the
importance of
cost management in increasing efficiency,
effectiveness and profitability. From the
management accountant’s point of view,
continuous improvement is a lean practice
because every individual in the organization is
required to actively innovate ways to cut
excess cost from their area of operation and
improve overall profitability.
Acitity Based Costing (ABC), a technique in
cost and management accounting is premised
on the assumption that the cost incurred by
an organization is driven by its various
activities. ABC thus allows indirect costs to be
allocated to products in a more efficient way
with reference to activities rather than on the
bases of some arbitrary allocation methods.
Since business processes are a sequence of
related activities focused on achieving a given
outcome, cost efficiencies can be achieved
with process improvements.
Before now, the traditional role of the
management accountant has been focused on
collecting cost information, preparing cost
reports and management accounts. Changes
in the business environment (caused by
technological innovation and globalization)
have led to the redefinition/expansion of the
management accountant’s traditional roles to
include performance evaluation, strategic
planning and decision making, business
process management and improvement,
within a performance and continuous
improvement framework and culture.
Management accountants are expected to
develop new skills in order to enable them
contribute more effectively to management
decisions. By redesigning their systems and
approach to cost analysis and management,
accountants are able to disseminate more
relevant accurate information for decision
making (Institute of Management
Accountants, 1997).
5.1 SUPPORTING ROLES OF THE MANAGEMENT
ACCOUNTANT IN BUSINESS PROCESS
IMPROVEMENT
a. Information gathering and analysis:
Through benchmarking and analysis of
competition, the management
accountant can help organizations
identify problem areas in their cost
management and efficiency.
b. Internal Consulting: By identifying
performance standards from
information gathered internally as well
as in the industry, the management
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3
accountant can provide a basis for the
performance assessment of cost centers
and create a justification for a more
detailed inquest into their business
processes.
In addition to this, the management
accountant can also develop/modify
and advise on performance indicators
which are specific to the process under
scrutiny
c. Coordinator of the Strategic Plan:
Management accountants play an
important role in ensuring that there is
coordination between the organization’s
operational activities and long-term
strategic plan. By developing and
implementing performance measures
which are directly aligned with both
financial and non-financial strategic
objectives, they create a measure of
control to track the organization’s
progress towards strategic goals.
d. Disseminator of Information: The
management accountant helps to
enable smother integration between
two or more internal units by
translating the information needs
between them. E.g. customer
satisfaction needs (from sales
department) to product design
specifications (in production design).
The management accountant helps to
integrate the objectives of two or more
business units.
e. Educator: When the organization is
undergoing a business process change
initiative, the management accountant
can be helpful in educating managers
at all levels about the importance of the
business process change and how it is
linked to the company’s strategic
objectives.
Regardless of the form of business process
change the organization is experiencing or the
approach to achieving business process
improvement, innovations in accounting
systems are an important prerequisite to
ensure quality of management information
and overall success in meeting business
objectives.
5.2 INNOVATIONS IN MANAGEMENT ACCOUNTING
TO SUPPORT BUSINESS PROCESS IMPROVEMENT
AGENDA
Examples of the management accountant’s
roles in support of the business process
improvement philosophies include:
a. Just-In-Time Inventory Management:
The JIT inventory management system
was developed in an effort to reduce the
cost of holding inventory by only
ordering what is needed only when it is
needed. This is one example of
innovation in cost management as a
pillar of continuous improvement.
b. Activity Based Costing Approach: In
order to increase efficiency in the
quality of information produced and
reduce cost ambiguity, another
innovative technique adopted by
accountants is Activity Based Costing.
The ABC approach only allocates cost
to cost centers based on their
utilization of the cost generating unit.
The introduction of ABC into cost
accounting for manufacturing has
improved the quality of decision made
by management
c. The Balance Score-Card Approach to
performance measurement: The
changing roles of the management
accountant in managing and
translating the firms strategic
objectives have seen a shift in the
emphasis of traditional performance
measures on solely financial
performance measurement to a mix of
both financial and non-financial
performances. The use of the balanced
score-card has become an acceptable
method of assessing company-wide
performance.
One area in which organization focus on
improvement gains to drive profitability is
the inventory management process (IMP)
or system. IMP involves the following
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4
sequence of key related activities;
Production Planning, Materials Planning,
Ordering and Procurement, In-bound
Logistics, Warehousing, User Requisition,
Out-bound Logistics, Production /
Materials Usage, Reporting and Planning
(Closing the cycle). Each of these major
activities may also comprise of sub-
activities, all of which drive costs and roll-
up into other major processes of the
business.
The management accountant can use the
major BPM and Business Process
Improvement (BPI) techniques discussed
above to drive efficiency gains, cost
reduction and innovation across the entire
IMP.
For example, by using process design and
enabling technology, the materials
planning, procurement, ordering functions
can be seamlessly integrated using JIT
techniques to ensure that in-bound
inventory requirements are only ordered
on as need bases, just before they are
actually required for productions. This
ensures that the level of investment in
inventory is substantially reduced. This
lead to a “Pull” and “Build-to-order”
production process rather than a “Push”
and “Build-to-inventory” system, with
attendant significant efficiency gains, cost
reduction, lower inventory shrinkages and
overall profit improvement.
5.3 KEY DEPENDENCIES IN THE MANAGEMENT
ACCOUNTANTS ABILITY TO SUPPORT
BUSINESS PROCESS IMPROVEMENT AGENDA
a. Deep Understanding of
Organizational Processes
To play an effective supportive role in
business process improvement, the
management accountant will need to
develop a deep understanding of the
specific business processes in the
organization in order to form a valid
recommendation for change and be
helpful in the improvement process.
b. Analytical and Problem Solving Skills
The Management accountant will also
need to possess good analytical and
problem-solving skills to ensure
accuracy in their analysis and
recommendations.
c. People Skills
Another key skill needed by the
management accountant is the people
skill. In order to obtain the relevant
information, the management
accountant will need to gain the trust
and respect of the people involved in
the process in question. This is the only
way the management accountant can
gain the relevant information (formal
and informal) he/she will need to
analyze and arrive at a
recommendation.
Possessing people skills will also help
the management accountant in
anticipating the behavioral implications
of adopting specific performance
measures which may inhibit/promote
the achievement overall objective.
d. Deep Understanding of the
Competitive Landscape of the
Organization.
For management accountants to
effectively perform as facilitators of
business process change, their grasp of
the competitive environment of the
organization will need to be consistently
sharpened. It will enable them have
access to information regarding best
practices in the industry and set
benchmarks or recommend more
effective processes to enable the
organization compete effectively in the
industry.
6 CONSIDERING THE ACCOUNTING FUNCTION AS A
BUSINESS PROCESS IN ITSELF
This perspective focuses on the use of tools of
business process improvement to improve the
business processes of the accounting
function.
A business organization consists of several
processes which interact together to meet the
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5
business objectives of the organization. The
accounting function is one of these processes
and it is not immune from pressures to
enhance value-creation objective of the firm.
As traditional transaction processing systems
and processes have become obsolete due to
the changing competitive environment and the
increased participation of the accountant in
strategic roles, it has become imperative to
find new ways of improving processes in order
to save time and improve production of timely
and relevant accounting information.
For example, in the transition to IFRS
reporting, companies have had to improve
processes around people (training and skills
update), information gathering and
transaction processing, upgrade of enabling
technology and reporting systems, interface
between facilities management processes and
MIS, to aid proper identification,
measurement and reporting of impairments
(assets) and classification of assets held for
sale etc. All these require massive innovation
and continuous improvement in core
accounting and financial reporting systems.
6.1 BUSINESS PROCESSES IN THE ACCOUNTING
FUNCTION.
The business processes in the accounting
function consists of three major activities
1. Transaction Processing
2. Control and risk management
3. Decision Support
6.1.1 APPLICATION OF BUSINESS PROCESS
IMPROVEMENT IN ACCOUNTING
PROCESSES
For the accounting function to be more
effective, they need to build a culture of
continuous improvement and value creation
into their systems and methods.
Organizations will need to adopt a flexible and
dynamic accounting and decision support
systems that produce relevant, timely and
accurate financial information for decision
making.
The table below identifies some signals that
process improvement is required for the
accounting function and possible themes in
which process improvement methodologies
can be applied.
6.2 PROCESS IMPROVEMENT FOR THE
ACCOUNTING FUNCTION
6.2.1 OBJECTIVES
In line with the preceding sections, five
identifiable objectives for implementing
business process improvement
initiatives specific for accounting
process are as follows:
o To remove non-value-added
activities
o To reduce the cost of processing
transaction
o To eliminate errors
o To reduce time, effort, cost and
complexity of accounting procedures
o To enhance the quality of input to
strategic decision making.
6.2.2 STAGES FOR IMPLEMENTING PROCESS
IMPROVEMENT FOR THE ACCOUNTING
PROCESSES
While the process of
redesigning/improving the accounting
function may vary across
organizations, there are three distinct
stages present in the improvement
process.
a. Investigating (Reviewing the end
to end process)
This involves the identification of
those processes that require
improvement. Specific activities to
be carried out here include:
POSSIBLE
OPPORTUNITIES FOR
IMPLEMENTATION
Simple tasks take too long to complete
Too much time is spent in validating data
Too much paper is being used
Backlogs exist
There is a significant amount of manual keying and
rekeying of data
Information is not easily accessible
Senior management information requests result in
constant fire drills
System workarounds and renegade processes exist
Excessive use of spreadsheets
•External databases / data warehouses supplement the
accounting system
Automation
Documentation
Integration
Training
Access to Data
Reporting
User Manuals,
Policies and
Procedures
Data Input
-#Traditional#Accounting#Functions#
-#Payroll,#Tax,Payables,#General#Legder###Administration#
etc#
TRANSACTION#PROCESSING#
Internal#Audit#
Budgeting#
Working#Capital#Management#
Tax#Planning#
CONTROL#AND#RISK#MANAGMENT#
Cost#Analysis#
Strategic#Planning#Support#
Business#Performance#Analysis##
DECISION#SUPPORT#AND#REPORTING#
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o defining the business issue(s);
o ensuring senior management
commitment;
o creating a project management
structure;
o selecting and prioritizing areas
in finance to be investigated;
o documenting existing finance
processes;
o researching and identifying best
practices in finance; and
o assessing current staff skills and
competencies
b. Planning
This involves defining the objective
of the process improvement effort
and linking them to the strategic
objectives of the organization. It
involves a detailed review of the
cost and benefit of the proposed
improvements and definition of an
implementation path for the
organization. Activities undertaken
at this stage include:
o developing a future vision for the
accounting function;
o creating a strategy for change;
o developing a business case;
o planning for the transition; and
o building momentum for the
change.
c. Implementing
This is the final stage of process
improvement. It is the execution of
the process improvement plan on
the selected accounting processes.
This involves five major activities as
follows:
o assigning process responsibility
and organizing the process-
improvement team(s);
o creating a prototype of the
proposed process;
o establishing a human resources
strategy for accounting,
including training programs to
upgrade skills and competencies
of existing staff;
o rolling out the new program; and
o monitoring actions and results
of the accounting process
improvement
6.3 SOME PROCESS IMPROVEMENT
METHODS AND THEIR
APPLICATION TO ACCOUNTING
6.3.1 Six Sigma
Six Sigma is a methodology used by
organizations to measure and improve
the performance of their processes and
systems by measuring how far a given
process deviates from perfection and
devising ways to improve and control
the performance of these processes.
Although Six Sigma methods initially
originated in the manufacturing arena,
organizations have discovered new
ways to apply these methods in other
functional areas such as accounting
function.
The key to applying Six Sigma in the
accounting department is to
understand customer requirements,
the processes needed to meet these
requirements and to recognize gaps or
opportunities for improvement.
The primary framework used to
implement Six Sigma is the DMAIC
framework.
Define specific goals to achieve
outcomes, consistent with
customers’ demand and business
strategy
Measure reduction of defects
Analyze problems, cause and
effects must be considered
Improve process on bases of
measurements and analysis
Control process to minimize
defects
6.3.2 Lean Management Principles
Lean is a continuous business
process improvement method with
the primarily objective of reducing
waste and creating more value for all
customers (internal and external)
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along the value chain of the
organization. This lean model is
based on three principles:
a. Identification and Elimination of
Waste of Resources: cycle time,
labor, materials and energy
b. Making processes run more
effectively
c. Understanding the needs of the
customers and delivering more
value to them
By defining waste as any activity
that takes time, resources or space,
but does not add value to the
product or service, the Lean model
groups waste into 9 categories. The
table below shows the 9 categories of
waste in manufacturing and how
they can be applied in accounting.
The accounting and finance function in
most organizations is often
characterized with reams of unread
financial reports, unused forecasts and
loads of procedures and activities
which are time wasting and do not add
value to their internal customers.
All of these amount to a waste of
resources and applying Lean principles
to accounting will focus on eliminating
all sources of waste at every level of the
value chain of the accounting function.
6.3.3 EXAMPLES OF APPLICATION OF LEAN ACCOUNTING PRINCIPLES TO ACCOUNTING
ACTIVITIES
ACCOUNTING
ACTIVITIES
LEAN OBJECTIVE
TO BE ACHIEVED
SOME LEAN TOOLS
Transaction
Processing
Improving
transaction
processes and
reporting
Value Stream Mapping
Kaizen(Lean Continuous
Improvement)
Plan-Do-Check-Act (PDCA) problem
solving
Waste
Application to
Manufacturing
Application to Accounting
1. Transporting
Items
Relocating Inventory
Printing reports and retrieving them
from printers; moving files around
departments
2. Inventory
WIP for inspection
Requests for funds awaiting approval
3. Waiting
Work in process
materials
Invoices waiting to be processed in
batches
4. Motion
Transferring materials
to the next processing
unit
Improper filing of documents
5. Talent
Using an experienced
maintenance associate
to sweep floors
Using a qualified accountant for work
a technician can perform
6. Over
Production
Producing more than
the requested products
Producing irrelevant reports that will
not be useful for making decisions
7. Over
Processing
Multiple inspections
Producing complex reports outside the
scope of the client’s need
8. Defects
Defective parts
Error in Data outputs and inputs
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1
Error Proofing
Internal Control
and Risk
Management
Strengthening
Internal Control and
Risk management
processes
Process Maps which show risks
and controls
Transaction
Adopting simple and clear
inventory Valuation methods
Decision Support
and Reporting
Approach strategic
planning,
controlling and
communication
from a lean
perspective
Value stream cost and capacity
analysis
Performance measurements that
track continuous improvement
participation
“Plain English” financial statements
Investment in people
Listening to the voice of the
customer
By applying lean principles to accounting processes on a continuous basis, the
organization will successfully eliminate wasteful transactions and focus on
maximizing value to customers.
7 CONCLUSION
The accounting function in
organizations has undergone
transformational changes in recent
times both in the dimensions of their
business processes and the strategic
role they play in the organization.
Changes in the business environment
(caused by technological innovation
and globalization) have led to the
redefinition/expansion of the
management accountant’s traditional
roles from passive data collection and
report generation activities to
performance evaluation, strategic
planning and decision making geared
towards enabling the organization meet
its strategic objectives.
For the accounting department to
function effectively in an active
strategic role in the organization, they
need to focus on improving the
efficiency of their processes and
reconfiguring the frame of reference of
those that work in accounting roles.
They would need to adopt the
continuous improvement management
thinking as a step to evolving with the
changing business environment.
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Article
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Purpose Maturity models are a prospering approach to improving a company's processes and business process management (BPM) capabilities. In fact, the number of corresponding maturity models is so high that practitioners and scholars run the risk of losing track. This paper therefore aims to provide a systematic in‐depth review of BPM maturity models. Design/methodology/approach The paper follows the accepted research process for literature reviews. It analyzes a sample of ten BPM maturity models according to a framework of general design principles. The framework particularly focuses on the applicability and usefulness of maturity models. Findings The analyzed maturity models sufficiently address basic design principles as well as principles for a descriptive purpose of use. The design principles for a prescriptive use, however, are hardly met. Thus, BPM maturity models provide limited guidance for identifying desirable maturity levels and for implementing improvement measures. Research limitations/implications The authors are confident that this review covers the majority of publicly available BPM maturity models. As the number of corresponding maturity models seems to be constantly growing, exhaustiveness can hardly be guaranteed. The study's results stimulate future research. Inter alia , adopters from industry require more elaborate support by means of ready‐to‐use and adaptable instruments for maturity assessment and improvement. The paper also reaffirms the need for maturity model consolidation in the field of BPM. Originality/value As existing literature reviews focus on process improvement or BPM in general, the paper's findings extend current knowledge. They also increase transparency. Its results provide guidance for scholars and practitioners involved in the design, enhancement, or application of BPM maturity models.
Purpose – Although research has been undertaken on the implementation of lean within various industries, the many tools and techniques that form the “tool box”, and its integration with Six Sigma (mainly through case studies and action research), there has been little written on the journey towards the integration of the two approaches. This paper aims to examine the integration of lean principles with Six Sigma methodology as a coherent approach to continuous improvement, and provides a conceptual model for their successful integration. Design/methodology/approach – Desk research and a literature review of each separate approach is provided, followed by a view of the literature of the integrated approach. Findings – No standard framework for lean Six Sigma or its implementation exists. A systematic approach needs to be adopted, which optimises systems as a whole, focusing the right strategies in the correct places. Originality/value – This paper contributes to knowledge by providing an insight into the evolution of the lean Six Sigma paradigm. It is suggested that a clear integration of the two approaches must be achieved, with sufficient scientific underpinning.
Article
Changes in the economic environment force companies to constantly evaluate their competitive position in the market and to search for innovations and competitive advantages. Companies most often separate the external view of their company into a) the task environment, i.e. the direct relationship to their business partners; and b) to the global market environment where the activities of the [other] companies are only of little influence.1
Chapter
Both the design and the implementation of the Business Process Management (BPM) concept vary significantly from one organization to another. Organization-specific approaches to BPM are, among other things, influenced by organizational culture as well as by the maturity of the concept’s adoption in the respective organization. This chapter reports on findings from an empirical study and is aimed at answering the question of precisely how organizations deal with the process-oriented management concept – today and in the near future. To address this issue, 38 medium-sized and large organizations from various industries were surveyed. Out of 18 variables used to characterize individual BPM approaches, four distinct design factors of BPM are identified: the degree of process performance measurement, the overall professionalism of process management, the impact of process managers, and the utilization of established methodology and standards. On the basis of these design factors, four generic approaches to BPM can be differentiated. Furthermore, these results are complemented by an interpolation of this classification into the near future, leading to the differentiation of five BPM project types. This part of the analysis shows that all surveyed organizations strive to achieve high BPM maturity. There are, however, significant differences with respect to the particular design of the aspired approaches to mature BPM. The presented results are particularly useful for the engineering and/or adaptation of situational methods in the field of BPM. The chapter therefore concludes with the exemplary adaptation of the “process innovation” method proposed by Davenport with respect to the identified five BPM project types. This adaptation also demonstrates the practical applicability of the presented findings.
  • M Marco
  • G Schmidt
  • S Seidel
  • A Simons
  • T Skopal
  • A Stein
  • S Stieglitz
  • R Suomi
  • G Vossen
  • R Winter
  • S Wrycza
Marco, M., Schmidt, G., Seidel, S., Simons, A., Skopal, T., Stein, A., Stieglitz, S., Suomi, R., Vossen, G., Winter, R. and Wrycza, S. (2011), "Current and future issues in BPM research: a European perspective from the ERCIS meeting 2010", Communications of the Association for Information Systems (CAIS), Vol. 28, pp. 393-414 (Article 25).
Developing maturity models for IT management -a procedure model and its application
  • J Becker
  • R Knackstedt
  • J Po Ppelbuß
Becker, J., Knackstedt, R. and Po ppelbuß, J. (2009), "Developing maturity models for IT management -a procedure model and its application", Business and Information Systems Engineering, Vol. 1 No. 3, pp. 213-22.