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ERP et profil d'activités du contrôleur de gestion : une évolution par paliers ? 1
This paper studies the evolution of the management controller activities profile after an ERP (Enterprise Resource planning) implementation. The study is based on Besson model (1999) drawing up the management controller activity profile before and after ERP deployment. A survey was conducted using q...
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Published in: | Revue management & avenir 2016-08 (87), p.125 |
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Main Authors: | , , |
Format: | Article |
Language: | fre |
Subjects: | |
Online Access: | Get full text |
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Summary: | This paper studies the evolution of the management controller activities profile after an ERP (Enterprise Resource planning) implementation. The study is based on Besson model (1999) drawing up the management controller activity profile before and after ERP deployment. A survey was conducted using questionnaire, and then directs interviews in a multinational that installed the ERP JD Edwards. The results show that the ERP contributes to the evolution of the management controller activity profile. But the job mutation towards a steering support role implies double conditions : the implementation of business intelligence tools and a strong willingness from the top management. |
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ISSN: | 1768-5958 1969-6574 |