Table 4 Existing maturity models in the... | Emerald Publishing

Table 4

Existing maturity models in the managerial costing field described in terms of goal, scope, assessment method, expected outcome

Reference	Maturity model	Goal	Scope	Assessment/scoring method	Expected outcome
Meyer (2008)	Full-cost maturity model	Supporting an organisation’s budget and planning process by enhancing its ability to calculate the full costs of its products and services	Cost measurement, organisational level	No	Personal and qualitative assessments by the users of the MM of the organisation’s maturity level, rated on a 5-level scale according to Meyer’s proposal, and on a 8-level scale for computational capabilities and a 5-level scale for predictive costing capabilities as per Cokins’ proposal. Possibility of utilising MM’s level descriptions to understand the essential elements required for reaching higher maturity levels and enhancing existing capabilities
Cokins (2012)	Costing levels continuum framework	Assisting an organisation’s computational and predictive costing capabilities	Cost measurement, organisational level	No
Lebedev (2019)	Management accounting maturity levels continuum model	Investigating an organisation’s management accounting practice maturity	Management accounting (in general), organisational level	No	Personal and qualitative assessments by the users of the MM of the organisation’s maturity level, rated on a 9-level scale. The author asserts that a quantitative assessment, using a Likert-based questionnaire (not provided as part of the proposed MM), can complement the qualitative assessment
Gregory and Riedel (2020)	Product cost maturity model	Enhancing the efficiency of organisational processes to gain cost advantages at the firm level	Key areas and success factors for cost transformations, organisational level	Interviews, with the gathered data assessed using a parameter matrix	Users’ assessments of the organisation’s maturity level are rated on a 4-level scale. Possibility of discussing the assessment results in cross-functional and cross-corporate level workshops, thereby defining a target maturity level along with a roadmap to achieve it

Reference	Maturity model	Goal	Scope	Assessment/scoring method	Expected outcome
Meyer (2008)	Full-cost maturity model	Supporting an organisation’s budget and planning process by enhancing its ability to calculate the full costs of its products and services	Cost measurement, organisational level	No	Personal and qualitative assessments by the users of the MM of the organisation’s maturity level, rated on a 5-level scale according to Meyer’s proposal, and on a 8-level scale for computational capabilities and a 5-level scale for predictive costing capabilities as per Cokins’ proposal. Possibility of utilising MM’s level descriptions to understand the essential elements required for reaching higher maturity levels and enhancing existing capabilities
Cokins (2012)	Costing levels continuum framework	Assisting an organisation’s computational and predictive costing capabilities	Cost measurement, organisational level	No
Lebedev (2019)	Management accounting maturity levels continuum model	Investigating an organisation’s management accounting practice maturity	Management accounting (in general), organisational level	No	Personal and qualitative assessments by the users of the MM of the organisation’s maturity level, rated on a 9-level scale. The author asserts that a quantitative assessment, using a Likert-based questionnaire (not provided as part of the proposed MM), can complement the qualitative assessment
Gregory and Riedel (2020)	Product cost maturity model	Enhancing the efficiency of organisational processes to gain cost advantages at the firm level	Key areas and success factors for cost transformations, organisational level	Interviews, with the gathered data assessed using a parameter matrix	Users’ assessments of the organisation’s maturity level are rated on a 4-level scale. Possibility of discussing the assessment results in cross-functional and cross-corporate level workshops, thereby defining a target maturity level along with a roadmap to achieve it

Source(s): Authors’ own creation