Integration Deficits of IT Controlling

Abstract

The paper is based on the thesis that IT controlling suffers from two integration deficits with regard to its methods base: On the one hand, this is a lack of synchronization between research on IT controlling methods and developments in practice; on the other hand, a lack of integration of IT controlling methods with methods of business and information systems engineering (BISE). Based on this assumption, the paper investigates historical developments in IT controlling research and practice to derive theses about the present state of method integration. The analysis finds indications for further potential for method integration and identifies these potentials. Requirements towards method integration are derived from an analysis of the identified integration potentials and two examples illustrate how to realize further integration.