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Communication Dans Un Congrès Année : 2015

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

Anass Mawadia
Philippe Chapellier
Ariel Eggrickx

Résumé

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.
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Dates et versions

hal-02078508 , version 1 (25-03-2019)

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  • HAL Id : hal-02078508 , version 1

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Anass Mawadia, Philippe Chapellier, Ariel Eggrickx. ERP and the management controller activity profile: a stepwise evolution?. 38th annual congress of European Accounting Association, Apr 2015, Glasgow, United Kingdom. ⟨hal-02078508⟩
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