Information technology (IT) management is a multifaceted and sophisticated mission, particularly in the context of multinational corporations. Loosely coupled heterogeneous IT systems and almost independent IT departments within business groups around the globe do not facilitate transparency of IT costs and performance. The management of costs and performance of IT, also known as IT controlling, describes the discipline of ensuring the effective and efficient usage of IT resources. The basis of this paper is a case study of seven multinational corporations. Our findings reveal several unaddressed requirements by best-practice IT management frameworks, with regards to managing costs and performance of IT in a group context. The case study shows that IT controlling at multinational corporations has not unleashed its full potential to support the pursuit of more effective and efficient management of IT resources.


IT performance management, IT cost management, IT evaluation, IT controlling, IT management frameworks, case study


ISBN: [978-1-86435-644-1]; Full paper