Skip to main content
SpringerLink
Log in

Process Mining and the Transformation of Management Accounting: A Maturity Model for a Holistic Process Performance Measurement System

  • Conference paper
  • First Online:
Business Process Management Forum (BPM 2023)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 490))

Included in the following conference series:

  • 640 Accesses

Abstract

Traditionally, Performance Management (PM) is considered one of the core functions of management accounting, focused on the results of business units and primarily based on financial measures. However, with the growing emphasis on process orientation and the implementation of Business Process Management (BPM), traditional PM needs to be adapted to measure what is managed, i. e. business processes. To achieve this, process-oriented organizations rely on a Process Performance Measurement System (PPMS), with Process Mining as the state-of-the-art tool for monitoring and improving processes.

In theory, the Process Mining-supported PPMS should be well integrated into the PM System (PMS), and process performance should be measured holistically, i.e. by both quantitative and qualitative figures. However, in practice it remains unclear whether these criteria are being met and whether management accounting is involved in the utilization of Process Mining and the development of a holistic PPMS. To address this research gap, a multiple case study within the German energy industry was conducted. Drawing on data from 33 semi-structured interviews, this paper presents a five-stage maturity model for the implementation of a holistic, Process Mining-supported PPMS and examines how management accounting can promote progression along this path. Due to its interdisciplinary nature, this study further contributes to research by demonstrating that the involvement of management accounting is not only beneficial to the success of Process Mining and BPM, but also crucial to the management accounting profession itself.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 59.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 74.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Notes

  1. 1.

    This applies in particular to the profession of “Controlling”, which represents a form of management accounting special to German-speaking regions.

  2. 2.

    Since the interviews were conducted in German, the quotes used in Sect. 4 have been translated into English. To maintain transparency and avoid any loss of meaning, the original German quotes are included in Appendix C.

  3. 3.

    This notation highlights the intrinsic relationship between the PMS and PPMS, emphasizing that any fragmentation or integration has a simultaneous impact on both.

References

  1. Abeygunasekera, A.W.J.C., Bandara, W., Wynn, M.T., Yigitbasioglu, O.: Process performance measurement system characteristics: an empirically validated framework. In: Hildebrandt, T., van Dongen, B.F., Röglinger, M., Mendling, J. (eds.) BPM 2019. LNBIP, vol. 360, pp. 211–227. Springer, Cham (2019). https://doi.org/10.1007/978-3-030-26643-1_13

    Chapter  Google Scholar 

  2. Abeygunasekera, A.W.J.C., et al.: Nexus between business process management (BPM) and accounting. Bus. Process. Manag. J. 24(3), 745–770 (2018). https://doi.org/10.1108/BPMJ-12-2016-0235

    Article  Google Scholar 

  3. Badakhshan, P., et al.: Creating business value with process mining. J. Strateg. Inf. Syst. 31(4), 101745 (2022). https://doi.org/10.1016/j.jsis.2022.101745

    Article  Google Scholar 

  4. Bai, C., Sarkis, J.: A grey-based DEMATEL model for evaluating business process management critical success factors. Int. J. Prod. Econ. 146(1), 281–292 (2013). https://doi.org/10.1016/j.ijpe.2013.07.011

    Article  Google Scholar 

  5. Blasini, J., Leist, S.: Success factors in process performance management. Bus. Process. Manag. J. 19(3), 477–495 (2013). https://doi.org/10.1108/14637151311319914

    Article  Google Scholar 

  6. Bortz, J., Döring, N.: Forschungsmethoden und Evaluation. Für Human- und Sozialwissenschaftler, 5th edn. Springer-Lehrbuch. Springer, Heidelberg (2016)

    Google Scholar 

  7. Choong, K.K.: Are PMS meeting the measurement needs of BPM? A literature review. Bus. Process. Manag. J. 19(3), 535–574 (2013). https://doi.org/10.1108/14637151311319941

    Article  Google Scholar 

  8. Davenport, T.H.: Process Innovation. Reengineering Work Through Information Technology. Harvard Business School Press, Boston, Mass (1993)

    Google Scholar 

  9. Davenport, T.H., Short, J.E.: The new industrial engineering: information technology and business process redesign. Sloan Manage. Rev. 31(4), 1–31 (1990)

    Google Scholar 

  10. Dumas, M., et al.: Fundamentals of Business Process Management. Springer, Heidelberg (2018)

    Google Scholar 

  11. Eggers, J., Hein, A., Böhm, M., Krcmar, H.: No longer out of sight, no longer out of mind? how organizations engage with process mining-induced transparency to achieve increased process awareness. Bus. Inf. Syst. Eng. 63(5), 491–510 (2021). https://doi.org/10.1007/s12599-021-00715-x

    Article  Google Scholar 

  12. Eisenhardt, K.M.: Building theories from case study research. Acad. Manag. Rev. 14(4), 532 (1989). https://doi.org/10.2307/258557

    Article  Google Scholar 

  13. Grisold, T., et al.: Adoption, use and management of process mining in practice. Bus. Process. Manag. J. 27(2), 369–387 (2021). https://doi.org/10.1108/BPMJ-03-2020-0112

    Article  Google Scholar 

  14. Hammer, M.: Reengineering work - don’t automate, Obliterate. Harvard Bus. Rev. 68(4), 104–112 (1990)

    Google Scholar 

  15. Hammer, M., Champy, J.: Reengineering the Corporation. A Manifesto for Business Revolution, 1st edn. HarperBusiness, New York, NY (1993)

    Google Scholar 

  16. Horváth, P., Gleich, R., Seiter, M.: Controlling, 14th edn. Verlag Franz Vahlen, München (2020)

    Google Scholar 

  17. Kohlbacher, M., Gruenwald, S.: Process ownership, process performance measurement and firm performance. Int. J. Product. Perf. Mgmt. 60(7), 709–720 (2011). https://doi.org/10.1108/17410401111167799

    Article  Google Scholar 

  18. Kueng, P.: Process performance measurement system: a tool to support process-based organizations. Total Qual. Manag. 11(1), 67–85 (2000). https://doi.org/10.1080/0954412007035

    Article  Google Scholar 

  19. Myers, M.D., Newman, M.: The qualitative interview in IS research: examining the craft. Inf. Organ. 17(1), 2–26 (2007). https://doi.org/10.1016/j.infoandorg.2006.11.001

    Article  Google Scholar 

  20. Reijers, H.A.: Implementing BPM systems: the role of process orientation. Bus. Process. Manag. J. 12(4), 389–409 (2006). https://doi.org/10.1108/14637150610678041

    Article  Google Scholar 

  21. Rosemann, M., vom Brocke, J.: The six core elements of business process management. In: vom Brocke, J., Rosemann, M. (eds.) Handbook on Business Process Management 1. IHIS, pp. 105–122. Springer, Heidelberg (2015). https://doi.org/10.1007/978-3-642-45100-3_5

    Chapter  Google Scholar 

  22. Škrinjar, R., Trkman, P.: Increasing process orientation with business process management: critical practices’. Int. J. Inf. Manage. 33(1), 48–60 (2013). https://doi.org/10.1016/j.ijinfomgt.2012.05.011

    Article  Google Scholar 

  23. Sonnenberg, C., vom Brocke, J.: The missing link between BPM and accounting. Bus. Process. Manag. J. 20(2), 213–246 (2014). https://doi.org/10.1108/BPMJ-12-2012-0136

    Article  Google Scholar 

  24. Trkman, P.: The critical success factors of business process management. Int. J. Inf. Manage. 30(2), 125–134 (2010). https://doi.org/10.1016/j.ijinfomgt.2009.07.003

    Article  Google Scholar 

  25. van der Aalst, W., et al.: Process mining manifesto. In: Daniel, F., Barkaoui, K., Dustdar, S. (eds.) BPM 2011. LNBIP, vol. 99, pp. 169–194. Springer, Heidelberg (2012). https://doi.org/10.1007/978-3-642-28108-2_19

    Chapter  Google Scholar 

  26. van der Aalst, W.: Process Mining. Data Science in Action, 2nd edn. Springer, Heidelberg (2016)

    Google Scholar 

  27. vom Brocke, J., Jans, M., Mendling, J., Reijers, H.A.: Call for papers, issue 5/2021. Bus. Inf. Syst. Eng. 62(2), 185–187 (2020). https://doi.org/10.1007/s12599-020-00630-7

    Article  Google Scholar 

  28. vom Brocke, J., Jans, M., Mendling, J., Reijers, H.A.: A five-level framework for research on process mining. Bus. Inf. Syst. Eng. 63(5), 483–490 (2021). https://doi.org/10.1007/s12599-021-00718-8

    Article  Google Scholar 

  29. vom Brocke, J., Recker, J., Mendling, J.: Value-oriented process modeling: integrating financial perspectives into business process re-design. Bus. Process. Manag. J. 16(2), 333–356 (2010). https://doi.org/10.1108/14637151011035633

    Article  Google Scholar 

  30. Vukšić, V.B., Bach, M.P., Popovič, A.: Supporting performance management with business process management and business intelligence: a case analysis of integration and orchestration. Int. J. Inf. Manage. 33(4), 613–619 (2013). https://doi.org/10.1016/j.ijinfomgt.2013.03.008

    Article  Google Scholar 

  31. Wieland, U., et al.: Process performance measurement system – towards a customer-oriented solution. Bus. Process. Manag. J. 21(2), 312–331 (2015). https://doi.org/10.1108/BPMJ-04-2014-0032

    Article  MathSciNet  Google Scholar 

  32. Yin, R.K.: Case Study Research and Applications. Design and Methods. Supplementary Textbook. SAGE Publications, Inc, [Washington, D.C.] (2018)

    Google Scholar 

  33. Zerbino, P., Stefanini, A., Aloini, D.: Process science in action: a literature review on process mining in business management. Technol. Forecast. Soc. Chang. 172, 121021 (2021). https://doi.org/10.1016/j.techfore.2021.121021

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Technical University Dortmund, 44221, Dortmund, Germany

    Simon Wahrstötter

Authors
  1. Simon Wahrstötter
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Simon Wahrstötter .

Editor information

Editors and Affiliations

  1. University of Trento, Trento, Italy

    Chiara Di Francescomarino

  2. Technical University of Denmark, Kgs. Lyngby, Denmark

    Andrea Burattin

  3. TU Dortmund University, Dortmund, Germany

    Christian Janiesch

  4. The University of Queensland, Brisbane, QLD, Australia

    Shazia Sadiq

Appendix

Appendix

Supplementary material for this article is available online at https://bit.ly/448dPAR. It contains three documents: Appendix 1 presents the composition of the case study sample. Appendix 2 provides an overview of the conducted interviews and respective interviewees, and Appendix 3 lists the used quotes together with the German originals.

Rights and permissions

Reprints and permissions

Copyright information

© 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG

About this paper

Check for updates. Verify currency and authenticity via CrossMark

Cite this paper

Wahrstötter, S. (2023). Process Mining and the Transformation of Management Accounting: A Maturity Model for a Holistic Process Performance Measurement System. In: Di Francescomarino, C., Burattin, A., Janiesch, C., Sadiq, S. (eds) Business Process Management Forum. BPM 2023. Lecture Notes in Business Information Processing, vol 490. Springer, Cham. https://doi.org/10.1007/978-3-031-41623-1_18

Download citation

  • DOI: https://doi.org/10.1007/978-3-031-41623-1_18

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-41622-4

  • Online ISBN: 978-3-031-41623-1

  • eBook Packages: Computer ScienceComputer Science (R0)

Publish with us

Policies and ethics

Search

Navigation