Economic Assessment and Analysis of Compliance in Business Processes: A Systematic Literature Review and Research Agenda

Abstract

Businesses today are faced with the challenge of adapting processes to an increasing amount of compliance regulations. These expensive adjustments result in compliance management becoming an enormous cost driver. It seems all the more surprising that there is still a large research gap in terms of quantitative measures for assessing the efficiency of compliance in business processes. This challenge primarily motivates the topic of this paper, as an economic assessment of business process compliance (BPC) becomes increasingly relevant. Based on a systematic and rigorous literature review, this paper provides an overview of current research and thereupon investigates concepts to economic assessment of BPC with a focus on quantitative measures. The analysis shows that not all contributions dealt to the same extent with the economic assessment of BPC and that the resulting concepts cannot be strictly separated from one another.