Abstract

This paper investigates the characteristics of federal and modular organizations and elicits

conclusions on their requirements for IT controlling through a literature review. The literature review

showed that different organizational structures create specific conditions concerning IT and IT

controlling. Although experience in the regulation and controlling of IT in large and complex

organizations has been reorted, the characteristics of these specific organizational conditions and the

resulting requirements for the design of an IT controlling concept have not been extensively

researched. Creating the missing link between the characteristics of federal and modular

organizations and their requirements regarding IT controlling may serve as a foundation for future

research and the development of a comprehensive IT controlling concept which encompasses the

characteristics and key drivers of this specific organizational form

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