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L'influence des systèmes de gestion intégrés sur l'intégration des systèmes de contrôle de gestion

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  • Marie Boitier

Abstract

This article deals with the influence of ERP (Enterprise Resource Planning) systems on the articulation of management control system (MCS) with strategy and action. It highlights a complex and ambiguous influence, based on technical and economic mechanisms, and also on a building process of the technology that draws it as a socio cognitive norm. Despite a normative model of organizational integration grounded on a standardized formal MCS, practices observed are finally open to different kinds of MCS. Especially, the instrumentation of ERP within the framework of a dual regulation, made of standardized formal control and of loose and interactive control, appears as a pertinent kind of organizational integration.

Suggested Citation

  • Marie Boitier, 2008. "L'influence des systèmes de gestion intégrés sur l'intégration des systèmes de contrôle de gestion," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 33-48.
    • Handle: RePEc:cai:accafc:cca_141_0033
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    Cited by:

    1. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.

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