The ERP's impact on management control within MNCs: Quantitative study

Since the 2000s, questions about the ERP’s impact on management control function have been a central issue for many researchers and practitioners. Some of them consider ERP systems as a key tool and a decisive instrument for improving management control function, by facilitating the standardization of data and, consequently, the consolidation of information. Furthermore, many studies demonstrate that there is no apparent link between information systems and management control. To effectively evaluate how Enterprise Resource Planning (ERP) systems can affect management control, this paper reviews theories linking these two concepts, resulting from both optimistic and pessimistic approaches. Afterwards, it presents results obtained from a quantitative research, targeting a sample of 100 management controllers exercising their functions within multinational corporations (MNC), based in Morocco. The results of this study demonstrate that ERP systems have a positive impact on the management control function, whether in terms of goal-oriented, organizational and information systems.

hala; NAFZAOUI, Mohamed Achraf

Revue Française d'Economie et de Gestion (2020)

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