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The disruptive potential of digital transformation (DT) has been widely discussed in scholarly literature and practitioner-oriented discourses. The management control (MC) function is an important corporate function, as it provides transparency on the economic situation of a firm. DT challenges MC in a two-fold and reciprocal nature as it (i) changes the MC function itself as well as (ii) the entire firm and its business models, which needs to be accompanied by the MC function. Given the complexity and variety of phenomena within the developments in the context of DT, a comprehensive management approach is essential. Surprisingly, there exist few convincing approaches, which support a comprehensive management of the DT. The objectives of this paper are therefore to discuss the impact of DT on MC, as well as, to develop a framework to control DT of an organization from a MC perspective. Based on a literature review and conceptual research, our study contributes to knowledge by proposing an initial, preliminary conceptual framework to manage DT, from a MC perspective. The framework highlights important dimensions that should be considered in the management of DT, for example related to processes and MC instruments.
The digital transformation is today’s dominant business transformation having a strong influence on how digital services and products are designed in a service-dominant way. A popular underlying theory of value creation and economic exchange that is known as the service-dominant (S-D) logic can be connected to many successful digital business models. However, S-D logic by itself is abstract. Companies cannot directly use it as an instrument for business model innovation and design in an easy way. To address this a comprehensive ideation method based on S-D logic is proposed, called service-dominant design (SDD). SDD is aimed at supporting firms in the transition to a service- and value-oriented perspective. The method provides a simplified way to structure the ideation process based on four model components. Each component consists of practical implications, auxiliary questions and visualization techniques that were derived from a literature review, a use case evaluation of digital mobility and a focus group discussion. SDD represents a first step of having a toolset that can support established companies in the process of service- and value-orientation as part of their digital transformation efforts.
Enterprises are currently transforming their strategy, processes, and their information systems to extend their degree of digitalization. The potential of the Internet and related digital technologies, like Internet of Things, services computing, cloud computing, artificial intelligence, big data with analytics, mobile systems, collaboration networks, and cyber physical systems both drives and enables new business designs. Digitalization deeply disrupts existing businesses, technologies and economies and fosters the architecture of digital environments with many rather small and distributed structures. This has a strong impact for new value producing opportunities and architecting digital services and products guiding their design through exploiting a Service-Dominant Logic. The main result of the book chapter extends methods for integral digital strategies with value-oriented models for digital products and services which are defined in the framework of a multi-perspective digital enterprise architecture reference model.
Due to digitalization, constant technological progress and ever shorter product life cycles, enterprises are currently facing major challenges. In order to succeed in the market, business models have to be adapted more often and more quickly to changing market conditions than they used to be. Fast adaptability, also called agility, is a decisive competitive factor in today’s world. Because of the ever-growing IT part of products and the fact that they are manufactured using IT, changing the business model has a major impact on the enterprise architecture (EA). However, developing EAs is a very complex task, because many stakeholders with conflicting interests are involved in the decision-making process. Therefore, a lot of collaboration is required. To support organizations in developing their EA, this article introduces a novel integrative method that systematically integrates stakeholder interests into decision-making activities. By using the method, collaboration between stakeholders involved is improved by identifying points of contact between them. Furthermore, standardized activities make decision-making more transparent and comparable without limiting creativity.
This research-oriented book presents key contributions on architecting the digital transformation. It includes the following main sections covering 20 chapters: · Digital Transformation · Digital Business · Digital Architecture · Decision Support · Digital Applications Focusing on digital architectures for smart digital products and services, it is a valuable resource for researchers, doctoral students, postgraduates, graduates, undergraduates, academics and practitioners interested in digital transformation.
Unternehmen wenden insbesondere bei IT-nahen Projekten seit einigen Jahren auch im Controlling verstärkt ein agiles Vorgehen an. Erfahrungen zeigen jedoch, dass dies nicht bei allen Projekten in jedem Unternehmen funktioniert. Hybride Ansätze, die agile mit klassischen Projekt-Management-Methoden verbinden, bieten eine Lösung.
Context: Agile practices as well as UX methods are nowadays well-known and often adopted to develop complex software and products more efficiently and effectively. However, in the so called VUCA environment, which many companies are confronted with, the sole use of UX research is not sufficient to find the best solutions for customers. The implementation of Design Thinking can support this process. But many companies and their product owners don’t know how much resources they should spend for conducting Design Thinking.
Objective: This paper aims at suggesting a supportive tool, the “Discovery Effort Worthiness (DEW) Index”, for product owners and agile teams to determine a suitable amount of effort that should be spent for Design Thinking activities.
Method: A case study was conducted for the development of the DEW index. Design Thinking was introduced into the regular development cycle of an industry Scrum team. With the support of UX and Design Thinking experts, a formula was developed to determine the appropriate effort for Design Thinking.
Results: The developed “Discovery Effort Worthiness Index” provides an easy-to-use tool for companies and their product owners to determine how much effort they should spend on Design Thinking methods to discover and validate requirements. A company can map the corresponding Design Thinking methods to the results of the DEW Index calculation, and product owners can select the appropriate measures from this mapping. Therefore, they can optimize the effort spent for discovery and validation.