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L'implémentation des ERP dans les entreprises marocaines : quels défis pour les contrôleurs de gestion ?

Author

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  • Aziz El Atiki El Guennouni

    (UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl)

Abstract

La mise en place des ERP (Enterprise Resource Planning) dans les entreprises marocaines représente un changement majeur dans la façon dont elles sont organisées et gérées. Au centre de ces transformations, les contrôleurs de gestion se retrouvent devant de nouveaux enjeux. En explorant trois entreprises marocaines possédant un système ERP, cette recherche tente de mettre la lumière sur les principaux défis technologiques, organisationnels et comportementaux auxquels sont confrontés les contrôleurs de gestion. Dans cette perspective, un essai de cadre conceptuel susceptible d'orienter les recherches a été mis en place.

Suggested Citation

  • Aziz El Atiki El Guennouni, 2017. "L'implémentation des ERP dans les entreprises marocaines : quels défis pour les contrôleurs de gestion ?," Post-Print hal-03380226, HAL.
    • Handle: RePEc:hal:journl:hal-03380226
    Note: View the original document on HAL open archive server: https://hal.science/hal-03380226
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    References listed on IDEAS

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    2. S. Doucet & O. de La Villarmois, 2007. "Repenser le budget : la voie de l'informatique décisionnelle (AFC 2007 23-25 mai 2007 - Poitiers)," Post-Print hal-00296725, HAL.
    3. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
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