Figure 1.
The flowchart and table illustrate the iterative development of a maturity model across five rounds. Step 1 defines the problem and target audience, Step 2 compares existing models, Step 3 determines the strategy based on literature review, Step 4 involves iterative development through five rounds, and Step 5 evaluates the model with three accounting firms. Each iteration included design, data, testing, and structural adjustments. Iteration 1 introduced eight dimensions and stages 0 to 4, Iteration 2 added a payroll dimension and extended to nine dimensions across five stages, Iteration 3 reorganised and edited descriptions, Iteration 4 expanded to thirteen dimensions including reporting and customer service, and Iteration 5 consolidated into eleven dimensions with strategy reframed as vision and leadership. Testing involved literature reviews, expert interviews, and validation, culminating in evaluation with accounting firms.Development process of the IADMM across five iteration rounds
Source: Created by the author, drawing on Becker et al. (2009) for conceptual foundation and Cuylen et al. (2016) for layout inspiration