ERP and the management controller activity profile: a stepwise evolution?

Anass Mawadia (), Philippe Chapellier () and Ariel Eggrickx ()
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Anass Mawadia: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Philippe Chapellier: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Ariel Eggrickx: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: This paper studies the evolution of the management controller activity profile after ERP (Enterprise Resource planning) implementation based on the model of Besson (1999) drawing up two activity profiles for the management controller: "yesterday" and "tomorrow". The results of the questionnaire survey conducted in a service multinational show an activity profile relatively close to "yesterday" model. According to the results of the interviews survey, the evolution of the management controller activity profile would be in stepwise with the implementation of business intelligence tools and a displayed willingness of the top management.

Date: 2015-04-28
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Published in 38th annual congress of European Accounting Association, Apr 2015, Glasgow, United Kingdom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02078508

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