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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

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  • 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
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    References listed on IDEAS

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    1. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-00783087, HAL.
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    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.
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    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.
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    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.
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