L'influence des systèmes de gestion intégrés sur l'intégration des systèmes de contrôle de gestion

Marie Boitier

ACCRA, 2008, vol. 14, issue 1, 33-48

Abstract: This article deals with the influence of ERP (Enterprise Resource Planning) systems on the articulation of management control system (MCS) with strategy and action. It highlights a complex and ambiguous influence, based on technical and economic mechanisms, and also on a building process of the technology that draws it as a socio cognitive norm. Despite a normative model of organizational integration grounded on a standardized formal MCS, practices observed are finally open to different kinds of MCS. Especially, the instrumentation of ERP within the framework of a dual regulation, made of standardized formal control and of loose and interactive control, appears as a pertinent kind of organizational integration.

Keywords: ERP; management control; organizational integration (search for similar items in EconPapers)
Date: 2008
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