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ERP, changement organisationnel et contrôle de gestion

Author

Listed:
  • François Meyssonnier

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

  • Frédéric Pourtier

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

Les premiers ERP étaient introduits dans les entreprises il y a une dizaine d'années. Le présent article fait d'abord le point sur le processus d'intégration des systèmes d'information dans les entreprises. Il tente ensuite de mesurer l'impact des nouvelles technologies de l'information sur les organisations et sur la nature et les modalités du contrôle mis en oeuvre. Le rôle décisif des centres de compétences dans le changement organisationnel est mis en évidence. Il est aussi suggéré que l'influence des ERP fait évoluer le contrôle de gestion plutôt dans ses aspects pratico-fonctionnels que dans sa dimension conceptuelle.

Suggested Citation

  • François Meyssonnier & Frédéric Pourtier, 2004. "ERP, changement organisationnel et contrôle de gestion," Post-Print halshs-00594030, HAL.
    • Handle: RePEc:hal:journl:halshs-00594030
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594030
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