Contrôle de gestion et progiciels de gestion intégrés: vers une nouvelle approche analytique des facteurs clés de succès

Abdesamad Zouine
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Abdesamad Zouine: CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université

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Abstract: The purpose of this communication is to identify and analyze the key success factors KSF of the ERP project in the management control function. To do this, we conducted an empirical study under a form of semi-structured interviews with 15 experts involved in the integration of the ERP project. After transcription and analysis of the interviewees' speech using the Nvivo qualitative data processing software, KSFs have been identified and classified into three categories (Organizational FCS, Technological FCS, and Human FCS). These FCSs were analyzed from a theoretical framework that combines structuration and actor network theories (SANTs) under a sociomaterial perspective.

Keywords: ERP system; management control; KSF; structuration theory; ANT; Système ERP; contrôle de gestion; FCS; théorie de la structuration (search for similar items in EconPapers)
Date: 2018-05-16
Note: View the original document on HAL open archive server: https://hal.science/hal-01907836
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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