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The CSFS for The Implementation of ERP Systems and The Potential Impact on Management Control - A Case Study of The SCAEK Company

Author

Listed:
  • Farid Latreche
  • Fatima Berarma

    (Ferhat Abbas University - Setif1, Algeria)

Abstract

Research Question- What are the critical success factors (CSFs) for implementing ERP systems, and how would a successful ERP implementation impact management control in one of the Algerian leading cement companies (SCAEK: Société des Ciments de Aïn El Kebira)? Motivation- Identifying the main reasons of previous ERP implementation failure in the cement company of Ain El-Kebira. Also, determining the critical success factors for ERP implementation in the case study company. In addition, to explore the potential impact of the successful ERP implementation on management control function within the company. Idea- By providing a literature review and a case study, this paper examines the failing experience of ERP implementation in an Algerian company, identifies the critical factors for future ERP implementation, and examines the possible impact that such a system (ERP) may bring for the management control (MC) function of the company. Data- The data was collected from an Algerian well-known cement company. Tools- The semi-structured interviews were used to collect the data, which were first audiotaped and then manually transcribed and summarized into the case study. Findings- The study reveals that the main reasons behind the failure of ERP implementation in the case company align closely with challenges commonly discussed in the literature. These challenges highlight the need for a robust and well-structured set of CSFs for ERP implementation, some of these factors are already existing withing the company and are compatible with established research. However, the study emphasises the importance of considering the organizational culture when planning future implementations by SCAEK or similar Algerian companies. Furthermore, the study indicates that the expected impact of a successful ERP implementation on the management control function within the company is consistent with the findings reported in the literature. Contribution- This research contributes to ERP implementation literature by investigating the ERP implementation experience of an Algerian company, specifically focusing on the failure of the ERP system and mapping it onto the CSFs identified in the literature. The study provides a comprehensive list of CSFs, which can serve as a guideline for researchers and practitioners working on ERP implementations in the Algerian context. Additionally, the paper examines the potential impact of ERP systems on the management control function in the company. While the study is based on a single case, it offers valuable insights that can inform future ERP implementations in similar Algerian companies. To enhance the generalizability of these findings, further research could analyse ERP implementation processes across multiple companies, allowing for broader conclusions and recommendations applicable to a wider range of organizations.

Suggested Citation

  • Farid Latreche & Fatima Berarma, 2025. "The CSFS for The Implementation of ERP Systems and The Potential Impact on Management Control - A Case Study of The SCAEK Company," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(2), pages 298-327, June.
    • Handle: RePEc:ami:journl:v:24:y:2024:i:2:p:298-327
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    References listed on IDEAS

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    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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