IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03380217.html
   My bibliography  Save this paper

L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche

Author

Listed:
  • Aziz El Atiki El Guennouni

    (UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl)

  • Khalid Chafik

    (l'Ecole Nationale de Commerce et de Gestion Tanger)

Abstract

No abstract is available for this item.

Suggested Citation

  • Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.
    • Handle: RePEc:hal:journl:hal-03380217
    Note: View the original document on HAL open archive server: https://hal.science/hal-03380217
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03380217/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-00783087, HAL.
    2. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
    3. Sudhir Lodh & Michael Gaffikin, 2003. "Implementation of an integrated accounting and cost management system using the SAP system: a field study," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 85-121.
    4. Denis Travaillé & Christine Marsal, 2007. "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," ACCRA, Association francophone de comptabilité, vol. 13(2), pages 75-96.
    5. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    6. Hubert Tondeur & Olivier de La Villarmois, 2003. "L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(1), pages 29-52.
    7. Henri Savall & Véronique Zardet, 2009. "Indicateurs de pilotage de la responsabilité sociale et sociétale des entreprises : résultats d'expérimentation," Post-Print halshs-00749981, HAL.
    8. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    9. Wanda J. Orlikowski, 2000. "Using Technology and Constituting Structures: A Practice Lens for Studying Technology in Organizations," Organization Science, INFORMS, vol. 11(4), pages 404-428, August.
    10. M. Lynne Markus & Daniel Robey, 1988. "Information Technology and Organizational Change: Causal Structure in Theory and Research," Management Science, INFORMS, vol. 34(5), pages 583-598, May.
    11. Denis Travaillé & Christine Marsal, 2007. "Automatisation des tableaux de bord et cohérence des comportements," Post-Print halshs-00534794, HAL.
    12. Ahmed Kholeif, 2011. "The Impact of Enterprise Resource Planning (ERP) on Management Accounting: A Review of Literature and Directions for Future Research," Palgrave Macmillan Books, in: Magdy G. Abdel-Kader (ed.), Review of Management Accounting Research, chapter 5, pages 111-138, Palgrave Macmillan.
    13. Henri Savall & Véronique Zardet, 2008. "Mastering Hidden Costs and Socio-Economic Performance," Post-Print halshs-02097083, HAL.
    14. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
    15. François Meyssonnier & Frédéric Pourtier, 2005. "Les ERP changent-ils le contrôle de gestion ?," Post-Print halshs-00581245, HAL.
    16. Hubert Tondeur & Olivier de La Villarmois, 2003. "L'organisation de la fonction comptable et financière. Centre de services partagés versus externalisation : solution alternative ou situation intermédiaire ?," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 29-52.
    17. Henri Savall & Véronique Zardet, 2008. "Mastering Hidden Costs and Socio-Economic Performance," Post-Print halshs-00779936, HAL.
    18. Suzanne Rivard, 2000. "Nouvelle économie, nouvelle organisation et technologies de l'information," CIRANO Working Papers 2000s-09, CIRANO.
    19. Henri Savall & Véronique Zardet, 2009. "Mesure et pilotage de la responsabilité sociale et sociétale de l'entreprise - résultats de recherches longitudinales," Post-Print halshs-00749989, HAL.
    20. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-01853397, HAL.
    21. Henri Savall & Véronique Zardet, 2009. "Mesure et pilotage de la responsabilité sociale et sociétale de l'entreprise," Post-Print halshs-00980613, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Teittinen, Henri & Pellinen, Jukka & Järvenpää, Marko, 2013. "ERP in action — Challenges and benefits for management control in SME context," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 278-296.
    2. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
    3. Andreas G. Georgantopoulos & Evangelos I. Poutos & Nikolaos Eriotis, 2018. "Recent Developments and Trends in Accounting Information Systems," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 3(1), pages 1-9.
    4. Laura Khachan & Maïté Rateau & Laurent Cappelletti, 2020. "Sales Measures do not fit all: A little bit of everything," Post-Print hal-02888080, HAL.
    5. Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.
    6. Thibaut Duboisy, 2022. "La coopération des acteurs salariés et bénévoles -Cas d'un service mixte au sein d'un organisme associatif bailleur social," Post-Print hal-03721695, HAL.
    7. Pamela J. Hinds & Diane E. Bailey, 2003. "Out of Sight, Out of Sync: Understanding Conflict in Distributed Teams," Organization Science, INFORMS, vol. 14(6), pages 615-632, December.
    8. Wanda J. Orlikowski & C. Suzanne Iacono, 2001. "Research Commentary: Desperately Seeking the “IT” in IT Research—A Call to Theorizing the IT Artifact," Information Systems Research, INFORMS, vol. 12(2), pages 121-134, June.
    9. Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
    10. Noura Zaghmouri, 2021. "Les technologies de l’information et de la communication,facteurs clés de la mise en œuvre du lean healthcare," Post-Print hal-03437854, HAL.
    11. Alexis Roche, 2016. "Influence Of The Size Organizations On Recognition Expectations In Small Organizations," Post-Print hal-01357036, HAL.
    12. Gérard Desmaison, 2017. "DES IDÉES A L'ACTIONNABILITE EN SCIENCES DE GESTION : MAI68 vs MASE," Post-Print halshs-02073934, HAL.
    13. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    14. Daniel Bonnet, 2018. "L'ambivalence constitutive de l'incertitude de Knight Énantiologie de l'exposition au risque," Post-Print hal-01894259, HAL.
    15. Boyer O’Leary, Michael & Wilson, Jeanne M. & Metiu, Anca, 2011. "Beyond Being There: The Symbolic Role of Communication and Identification in the Emergence of Perceived Proximity in Geographically Dispersed Work," ESSEC Working Papers WP1112, ESSEC Research Center, ESSEC Business School.
    16. Thibaut Duboisy, 2021. "Articulation entre pratiques de management et statut (salarié, volontaire, bénévole)," Post-Print halshs-03408806, HAL.
    17. Denis Choffel & François Meyssonnier, 2006. "Leçons de la mise en place d'un tableau de bord en centre psychothérapique," Post-Print halshs-00548102, HAL.
    18. Li-Ting Yeh, 2020. "Using Weighted Data Envelopment Analysis to Measure Occupational Safety and Healthy Economic Performance of Taiwan’s Industrial Sectors," Mathematics, MDPI, vol. 8(9), pages 1-13, September.
    19. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    20. repec:dau:papers:123456789/2753 is not listed on IDEAS
    21. Wang, Eric T. G., 2001. "Linking organizational context with structure: a preliminary investigation of the information processing view," Omega, Elsevier, vol. 29(5), pages 429-443, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03380217. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.