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A decisive factor for the current approach to system-oriented management, also used as basis for the ISO 19600, are developments in theory and practise in the USA and in Germany, which differ from one another through their varying approaches to the topic.

The history of business administration in Germany dates back to the founding of business colleges at the end of the 19th century in Germany, Austria and Switzerland. The systematisation of existing knowledge soon gained importance alongside the teaching of language skills and technological knowledge. For the purposes of differentiating business administration from economics the definition of the object of research is a subject that continues to be intensively discussed to the present day. Initially, the object of research focused mainly on trade activities. Over the time they were supplemented by research on manufacturing companies (industry) and to private households. The content development of business administration in the beginning focused on accounting and on questions surrounding origination of costs and financing. These sub-areas were expanded to include the study of sales, production and organisational issues.[23] During the reconstruction period following the Second World War, attention focused on the short-term planning of financial flows. The 1960s saw the beginnings of the development of long-term planning based on past results, with profit forecasts for periods lying further ahead in the future. The 1973 oil crisis and increasing global political instability made it clear that this approach was no longer sufficient. What was required was an analysis of the external context of the organisation in order to identify future risks and opportunities which could (potentially) influence the ability of an organisation to realise this goals. Thus in order to complement business budgeting, the concept of strategic management, which had been developed primarily in the USA, increasingly came to be applied in Germany and in Europe as a whole.[24]

In the USA, the concept of strategic management can be traced back to Frederick Winslow Taylor (1856-1915) in the early 20th century. In contrast to German business administration, which established its own science of economics, Taylor – whose background was in engineering – was interested in the development of a concept for actual management. Of primary importance in this were issues of the enhancement of production capacity (e.g. workplace design, remuneration systems) and not (yet) tasks associated with the overall running of a business. Management theory still expounded by practitioners such as business leaders and consultants changed as a consequence of the creation of rules and principles on the issues of cooperation and employee leadership. The introduction of findings from other fields such as mathematics, physics, sociology and technology and, ultimately, the rise of computers created a – still – practise-oriented system theory of management.[25] The founder, and one of the most important exponents, of this theory, is regarded as Peter F. Drucker (1909-2005), who studied the company management and working methods of General Motors in 1943.[26] In his book “Concept of the Corporation”, Drucker describes the corporation as an institution (one of many in a society) set up for the purpose of organising human (inter)actions in order to achieve a business objective. A decisive factor in the resolving of associated problems is company management and the company policy that it chooses, as well as the established procedures for implementing this policy.[27] Corporations (like all other organisations) cannot survive if they are dependent on one individual or a small number of persons. The establishment of a system that – based on values and principles – regulates the achievement of objectives requires interaction between managers and employees. This regulation should not take the form of a rigid plan, but has to have the flexibility to provide the necessary adjustment of individual steps to enable the achievement of objectives.[28] Increasing knowledge of the importance of external influences on the possibilities and capabilities of a company to achieve its goals led to the development of strategic management. The opportunities and risks arising from the business environment have been analysed, as well as the own strengths and weaknesses of an organisation. The results form the basis for the definition of goals and the development of a strategy on how these goals can be reached. Practical experience resulted in an understanding that the successful implementation of strategic measures requires their acceptance by the members of the organisation. From this point of view the so-called soft facts – such as structure and process organisation, human resources, corporate culture and the storage and dissemination of information – gained independent strategic importance.[29]

In summary, it should be noted that both approaches make a significant contribution to the development and management of organisations. System-oriented management theory deriving from practical experience provides the tools for the implementation and management of constantly changing requirements, while business administration contributes through a planning concept that provides a firm basis for a sound decision-­making process.

Viewing organisations as systems provides some reality-based features that apply to all organisations regardless of size, organisational form or task.[30] Firstly, when considering an organisation – taking into account biology or ecology – as a system it is clear that all of its elements form an interactive structure and an intervention in one place can have an impact elsewhere. Organisations must therefore be considered in their entirety. All system components (structures, processes, employees, customers, etc.) must be taken into consideration when enacting measures. Secondly, organisations are not static constructs, but dynamic systems characterised by (continuous) changes. Changes are determined, on the one hand, by conditions within the organisation itself and caused, on the other, by external influences. It follows that organisations – as part of a network of economic, legal and social relations – are open systems. The final feature of a systemic consideration of organisations is their complexity.[31] This should not, however, be seen as an unavoidable evil, as it is precisely this large number of parameters that enables organisations to adapt to requirements in the first place and thus maintain their viability.

The task and role of management systems is to make complex systems manageable by coordinating the actions of (many) people towards a goal.[32] Management systems create a framework for the uniform, goal-oriented alignment of an organisation through the design of structures, rules and procedures and the continuous monitoring and improvement of all activities. A CMS in accordance with ISO 19600 follows from this approach. The allocation of tasks and responsibilities for an organisation’s compliance – as a structural element – is supported by the integration of compliance measures into existing procedures, processes, etc.