Abstract (eng)
A multitude of business areas and -processes are nowadays based on Information Technology (IT). Therefore, Management Control Systems (MCS) play an important role for organizations. In order to attain organizational objectives, MCS do not only support the management in performing control functions, they also control the managers to be efficient and effective. The main sources for input are information systems with standardized and connected elements to obtain reliable, proper and true information about the situation of the organization. This information is usually expressed by key figures. Since the beginning of the 1990s, the Balanced Scorecard (BSC) is a controversially discussed technique to integrate, unify and structure these key figures and numerous corporations have implemented the BSC concept. Therefore, a multitude of authors tried to satisfy the demand for empirical research about this issue. This diploma thesis investigates the effects of MCS on organizational performance in context with BSC implementation. Furthermore, it compares different influential studies of the last two decades to discuss and criticize the various positive and negative performance effects.