International Accounting

What makes the development of decision support systems (DSS) particularly challenging is the change dynamics of the design space, the instability of initial specifications, and the lack of an adequate model of the decision making process. Facing these, one can appreciate a methodology that can drive the designer's creative effort within a particular decision context. The paper aims to outline the origin and the evolution of research on the DSS architecture commenced by Sprague and Carlson and carried on under the auspices of the International Federation for Information Processing (IFIP) and the International Society for Decision Support Systems (ISDSS) 1. In particular , the paper presents insights, findings, recommendations and conclusions derived from case studies conducted in domestic medium-sized and large enterprises.

One of the ways that meta-design methodology, introduced into the DSS area by Moore and Chang, can be further advanced thanks to the DSS architecture approach. The seminal Sprague-Carlson DSS design paradigm (Data-Dialog-Modeling) underlies or underpins most discussions of DSS architectures. Research done by the authors for several Polish business enterprises in the 1980s indicated the need to extend the Sprague-Carlson architecture. Their proposed solution thus seeks to enhance the original meta-design DSS methodology. The paper aims to present the findings of the authors’ research efforts focusing on a solution which has been in effect for over a decade in large enterprises as well as in capital groups.

This paper presents the methodology of assessing opportunities and threats related to the combining of heterogeneous business models in complex organizations (enterprise groups) from the point of view of added value. The main objective was to develop a methodology for assessing the risk of including a company with a specific business model within a complex organization. The authors carried out an in-depth analysis of mutual influences for fifteen typical business models. Guided by their original approach to classifying business models in the sector for management information systems, the authors used the cross-impact method to rank models in the value chain of this sector. The operational processes of the business models were also identified. The proposed methodology allows for a relatively accurate assessment of the impact of particular operational processes of one model upon the strategic objectives of another. The study established a set of data enabling the determination of the potential risks of combining two distinct sector models, the 'integrator' and the 'added value reseller', as a enterprise group. The methodology presented in this paper could be used to develop a computer system supporting strategic decisions regarding the allocation of resources in complex organizations. JEL Classification Numbers: G34, L86 DOI: http://dx.doi.org/10.12955/cbup.v4.744

The article presents selected findings of studies which were the continuation of studies carried out under grant No. NN 113 364740 concerning the consolidation of operating processes in enterprise groups from the perspective of business models. Wartini-Twardowska's conceptual framework for the identification of typical business models of the MIS sector, which describes fifteen basic business models, prompted the author to identify the cause-and-effect relationships between added value in a group and the effectiveness of subsidiaries’ key operating processes.
The classification of processes was based on the Process Classification Framework developed by the American Productivity & Quality Center, which, in the author's opinion, makes it possible to standardise the evaluation of processes within business models and to compare them with one another. In searching for a theoretical basis for the construction of effective interdependences, the author applied Kaplan & Norton's balanced scorecard. The author used this tool to: 1) design value by integrating the processes as parts of business models of enterprise groups in the value chain of the MIS sector; 2) decompose the metrics of value management in a group into subsidiaries’ operating objectives; and 3) determine the impact of key operating processes on the strategic objectives of a group depending on a subsidiary’s business model. The author also proposed, for selected business models, value-oriented strategy map templates along with examples of performance metrics.
The findings of the studies contribute to the process of designing hierarchical forms of organisations, particularly the process of defining business models in newly created enterprise groups. They may be useful in practice in the process of: 1) taking decisions concerning a change to the structure of capital ties within a group; and 2) performing audits in the Technology & Communication sector, particularly in the process of reviewing the correctness of solutions created in accounting by identifying the key processes affecting the performance of companies with various business models.

The authors propose a universal methodology for measuring and assessing the synergy potential when combining companies into a group, using the business model perspective. Based on interviews with company representatives, as well as consultations with Polish software industry experts, we have found 40 key variables which are characteristic for business models of resellers and integrators. The combination of business model concepts, of Balanced Scorecard and multi-criteria decision analysis, as proposed in the paper, allows the opportunities and threats (for strategic objectives to be reached within company group) in terms of business model variables, to be indicated more precisely. The results of the multi-criteria analysis of the decision making process show the reseller-integrator combination to create a high potential for market synergies and an average potential for improving operational processes. Present methodology generates the transparent information on how a business model works and how it stimulates the combination of companies. In particular, we provide the picture of synergy potential of the company group.