Since IT has become such an important resource in public administrations, its usage and provision need to be managed and controlled in a systematic way. IT management accounting offers a set of instruments which help to plan, monitor and coordinate the IT usage and IT provision. Whereas IT management accounting is already established as a decision making instrument in the private sector, the public sector – especially on the level of state administrations - faces big challenges with the implementation of IT management accounting. These challenges are strongly linked with the various stakeholders of IT management accounting in state administrations.
The project aims at developing, implementing and refining an IT management accounting concept for the State of Bavaria. This concept should consider the requirements of all involved stakeholder groups (central IT unit, ministries, and data centers). We develop key performance indicators, processes and methods which are necessary for implementing IT management accounting both for the ministries and the central IT unit and the data centers.
The implementation of an IT management accounting concept for public administrations requires the collaboration and coordination between the central IT unit and (decentral) IT units in the ministries. Besides, the particular requirements of the central IT unit need to be considered. The realization and implementation of the IT management accounting concept takes place in close collaboration with the Bavarian State Ministry for Digital Affairs. The Chair for Information Systems supports the successful design of the IT management accounting concept and process by making recommendations for the implementation and use. Insights from literature and the private sector are therefore used.
- Development and implementation of an IT management accounting concept for the State of Bavaria
- Analysis of key performance indicators and derivation of recommendations
- Development of an IT management accounting concept for the data centers of the State of Bavaria
The project goes along with the IT controlling within the Bavarian State Ministry for Digital Affairs in order to support and improve it incrementally through the application of our research findings and insights from the private sector. Based on our research findings and the observation within the project, we derive recommendations for the implementation and use of IT management accounting within public administrations in general.
Technische Universität München, Chair for Information Systems (Prof. Dr. Helmut Krcmar)