IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00558373.html
   My bibliography  Save this paper

Les Logiciels De Gestion Integree (Erp) Et L'Hybridation Des Metiers De Gestion – Le Cas D'Un Grand Groupe Industriel

Author

Listed:
  • Philippe Lorino

    (CRG - Centre de recherche en gestion - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique)

Abstract

Partant d'une étude de cas approfondie (mise en œuvre de SAP dans les processus d'achat et d'approvisionnement d'une grande entreprise industrielle), nous constaterons que l'architecture de processus sur laquelle est fondé l'instrument SAP déstabilise l'organisation fonctionnelle existante. Elle provoque un « choc abductif » qui peut donner lieu tout aussi bien à des apprentissages nouveaux et l'invention de formes d'action collective plus performantes qu'à des régressions défensives et de fortes tensions. Nous proposerons une lecture théorique des ces situations fondée sur une conceptualisation pragmatique des instruments, les ERP étant vus comme une sorte de « méta-instruments » organisateurs d'autres instruments et reliés à l'organisation selon une relation à trois niveaux : transactionnel, organisationnel et managérial. Nous examinerons les deux dynamiques d'action complémentaires qui peuvent permettre à l'organisation de se saisir de ce type d'instrument pour créer de nouvelles connaissances et inventer des formes d'organisation efficaces : • la mise en place d'un fonctionnement transverse en communautés de processus, • l'hybridation des compétences des métiers concernés. Nous tenterons d'appréhender de manière plus précise le contenu de ces deux orientations, puis les enjeux théoriques et pratiques correspondants.

Suggested Citation

  • Philippe Lorino, 2006. "Les Logiciels De Gestion Integree (Erp) Et L'Hybridation Des Metiers De Gestion – Le Cas D'Un Grand Groupe Industriel," Post-Print halshs-00558373, HAL.
    • Handle: RePEc:hal:journl:halshs-00558373
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558373
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00558373/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. Swieringa, Robert J. & Weick, Karl R., 1987. "Management accounting and action," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 293-308, April.
    3. Wanda J. Orlikowski & Daniel Robey, 1991. "Information Technology and the Structuring of Organizations," Information Systems Research, INFORMS, vol. 2(2), pages 143-169, June.
    4. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
    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. Bürkland, Sirle & Zachariassen, Frederik, 2014. "Developing an ERP technology: Handling incompleteness of the system," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 409-426.
    2. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    3. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    4. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    5. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    6. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    7. Lorino, Philippe, 2007. "Stylistic Creativity in the Utilization of Management Tools," ESSEC Working Papers DR 07007, ESSEC Research Center, ESSEC Business School.
    8. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    9. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    10. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.
    11. repec:dau:papers:123456789/4907 is not listed on IDEAS
    12. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    13. 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.
    14. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    15. Rina Sandhu & Jane Baxter & David Emsley, 2008. "The Balanced Scorecard and its Possibilities: The Initial Experiences of a Singaporean Firm," Australian Accounting Review, CPA Australia, vol. 18(1), pages 16-24, March.
    16. Chiasson, Mike & Saunders, Chad, 2005. "Reconciling diverse approaches to opportunity research using the structuration theory," Journal of Business Venturing, Elsevier, vol. 20(6), pages 747-767, November.
    17. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
    18. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    19. Mark Christensen & Peter Skærbæk, 2007. "Framing and overflowing of public sector accountability innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 101-132, March.
    20. John Dumay, 2015. "Forty-two," SAGE Open, , vol. 5(1), pages 21582440145, January.
    21. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.

    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:halshs-00558373. 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.