Les ERP changent-ils le contrôle de gestion ?

François Meyssonnier and Frédéric Pourtier

ACCRA, 2006, vol. 12, issue 1, 45-64

Abstract: Integration of management information in ERP becomes usual and big firms management control is now mostly carried out in an ERP environment. An overview is made about ERP impact on management control concepts and tools and management accountant function and behaviour. The research approach, based on ten case studies, in an intermediate method between qualitative field studies and questionnaire answer analysis, is presented. Firms are introduced and organization of interviews explained. Research results are given and enable to describe control tools as well as management accountant behaviour in the ERP context of observed companies. Finally, a result analysis is implemented in order to develop and justify a specific view on management control evolution following ERP introduction and in order to discuss the contingency impact of ERP on management control characteristics.

Keywords: Enterprise Resource Planning (ERP); organizati onalimpact; management control; costing systems (search for similar items in EconPapers)
Date: 2006
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