ON EVALUATION OF PERFORMANCE MANAGEMENT SYSTEMS MATURITY

The paper focuses on estimating maturity of performance management systems, which are considered according to one of the possible treatments, as systems for information support of corporate governance and strategic management. Such systems are focused into the tasks of gathering, storage, analytical processing and presentation of information, which is critical for organizations' information transparency and strategic decision making performed by external and internal stakeholders. The purpose of this paper is to advance a approach to evaluating maturity of such systems. For this purpose, we have considered existing approaches to maturity evaluation for management and information systems, formulated general principles of maturity evaluation, and developed methodological recommendations in the field of performance management systems maturity evaluation. The proposed approach to evaluating performance management system maturity relies on its hierarchical conceptual model that includes such elements as functional blocks, functional modules and analytical functions. In this case a "bottom-up" principle is applicable: evaluation of higher level elements maturity (up to the system as a whole) is performed relying on estimates of subordinated lower level elements. At that, every element is estimated from viewpoints of data processing methods and processes, information systems, personnel, as well as integration with complementary elements, data quality, effectiveness and governance. Advisability of maturity evaluation in dynamics, as well as comparison with certain target levels is also justified.