LES EFFETS DES PGI SUR LE CONTRÔLE: UN ESSAI D'OBSERVATION

Lucile Pedra
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Lucile Pedra: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: This contribution relates to the links between the introduction of ERP within organizations and the role of management controllers. Observations in this direction were led near industrial companies of size and varied activities. The combination of methods of qualitative and quantitative research makes it possible to show that the role of management controllers does not seem basically questioned further the introduction of ERP. On the contrary, enterprise resource planning contribute to facilitate and reinforce the functions of translation and communication of management controllers. They also seem to reinforce the agent's role of management controllers in the maintenance of organisational cohesion. In other words, the modes of ERP use are registered, in a coherent way, in the role of translator and the role of agent of management controllers. In a more general way, it would seem that ERP contribute thus to reinforce the climate of confidence, and therefore cohesion, within organizations.

Keywords: Management control; Degree of complexity of formal representations; Climate of confidence; Organisational cohesion; Enterprise Resource Planning (ERP).; Contrôle de gestion; Degré de complexité des représentations formelles; Climat de confiance; Cohésion organisationnelle; Progiciel de Gestion Intégré (PGI). (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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