An evaluation of the goal-oriented approaches for modelling strategic alignment concept

Several frameworks have been proposed in Requirements Engineering (RE) discipline that use goal-oriented approach to model the concept of strategic alignment. Understanding the concept of strategic alignment from the perspective of Management Information Systems (MIS) discipline and evaluating goal-oriented approaches in the context of strategic alignment appear to be the fundamental weakness in the RE frameworks that claim to model strategic alignment. In this research we developed a list of constructs by analysing the concept of strategic alignment embedded in strategy map which is one of the widely used frameworks to develop strategic alignment in MIS discipline. In this regard we analysed details of a case study conducted to develop strategic alignment. Against the identified list of constructs we evaluated five well-known goal-oriented approaches and presented their level of effectiveness to model the concept of strategic alignment. © 2011 IEEE

A goal-oriented requirements modelling language for enterprise architecture

Methods for enterprise architecture, such as TOGAF, acknowledge the importance of requirements engineering in the development of enterprise architectures. Modelling support is needed to specify, document, communicate and reason about goals and requirements. Current modelling techniques for enterprise architecture focus on the products, services, processes and applications of an enterprise. In addition, techniques may be provided to describe structured requirements lists and use cases. Little support is available however for modelling the underlying motivation of enterprise architectures in terms of stakeholder concerns and the high-level goals that address these concerns. This paper describes a language that supports the modelling of this motivation. The definition of the language is based on existing work on high-level goal and requirements modelling and is aligned with an existing standard for enterprise modelling: the ArchiMate language. Furthermore, the paper illustrates how enterprise architecture can benefit from analysis techniques in the requirements domain

The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches

Desde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación teórica de la contabilidad de costes, así como de la necesidad de mantener un sistema de costes independiente. El abanico de planteamientos posibles abarca desde la total integración de la contabilidad de costes en la contabili-dad externa hasta el de una separación lo más completa posible de ambos sistema contables. Esta aportación pre-tende presentar, desde el punto de vista alemán, cómo se ha desarrollado la discusión y cuál es la situación ac-tual. Como conclusión del trabajo se aboga por una separación, sustentada teóricamente, entre ambos sistemas de contabilidad. In Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss statement (external income statement) to as complete a separation as possible of the two income accounting systems. This contribu-tion will represent, from a German standpoint, how the discussion has developed, and what its present state is. The conclusion of this contribution is a recommendation of a theoretically substantiated separation of the two types of income statements.Contabilidad de costes, fundamentación teórica, independencia de la contabilidad externa, Alemania. Cost accounting, theoretical substantiation, independent cost accounting system, Germany.

ERP implementation methodologies and frameworks: a literature review

Enterprise Resource Planning (ERP) implementation is a complex and vibrant process, one that involves a combination of technological and organizational interactions. Often an ERP implementation project is the single largest IT project that an organization has ever launched and requires a mutual fit of system and organization. Also the concept of an ERP implementation supporting business processes across many different departments is not a generic, rigid and uniform concept and depends on variety of factors. As a result, the issues addressing the ERP implementation process have been one of the major concerns in industry. Therefore ERP implementation receives attention from practitioners and scholars and both, business as well as academic literature is abundant and not always very conclusive or coherent. However, research on ERP systems so far has been mainly focused on diffusion, use and impact issues. Less attention has been given to the methods used during the configuration and the implementation of ERP systems, even though they are commonly used in practice, they still remain largely unexplored and undocumented in Information Systems research. So, the academic relevance of this research is the contribution to the existing body of scientific knowledge. An annotated brief literature review is done in order to evaluate the current state of the existing academic literature. The purpose is to present a systematic overview of relevant ERP implementation methodologies and frameworks as a desire for achieving a better taxonomy of ERP implementation methodologies. This paper is useful to researchers who are interested in ERP implementation methodologies and frameworks. Results will serve as an input for a classification of the existing ERP implementation methodologies and frameworks. Also, this paper aims also at the professional ERP community involved in the process of ERP implementation by promoting a better understanding of ERP implementation methodologies and frameworks, its variety and history

Experimenting a Modeling Approach for Designing Organization's Strategies in the Context of Strategic Alignment

National audienceAligning information systems (IS) to businesses hasrecently become a top-level concern in organizations.Several activities can be undertaken to deal withstrategic alignment: elaboration of key indicators,target definition, monitoring, analysis, impactpropagation etc. Working on strategic alignment, orcorrespondence between business and IS, requires torepresent and document these two elements. Indeed,documenting strategy is necessary to evaluate the ISability to satisfy the fundamental requirements oforganizations. Different works have demonstrated thatevaluating, documenting and analyzing IS alignmentcalls for modeling the elements to align. In the contextof strategic alignment, the problem is that there arevery few modeling techniques available to documentorganizations' strategic objectives with the level offormality needed to achieve this task. Within these few,even fewer are compatible with the ones used to defineIS functionalities. This paper explores the usability ofa goal modeling technique, already used in ISengineering, to model organization's strategy and tofacilitate strategic alignment analysis. An applicationexample is given, based on the well-known SevenEleven Japan case study