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ERP et profil d’activités du contrôleur de gestion : une évolution par paliers ?

Author

Listed:
  • Anass Mawadia

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Ariel Eggrickx

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

Cet article étudie l' évolution du profil d'activités des contrôleurs de gestion après la mise en place d'un ERP (Enterprise Resource planning). Il s'appuie sur le modèle de Besson (1999) qui dresse les profils d'activités des contrôleurs de gestion avant et après la mise en place d'un ERP. Une enquête a été réalisée par questionnaire, puis par entretiens directs, dans une entreprise multinationale ayant mis en place l'ERP JD Edwards. Si l'ERP participe à l'évolution du profil d'activités du contrôleur de gestion, la mutation du métier vers un rôle de support au pilotage suppose une double condition : la mise en place d'outils de business intelligence et une volonté forte de la direction.

Suggested Citation

  • Anass Mawadia & Philippe Chapellier & Ariel Eggrickx, 2016. "ERP et profil d’activités du contrôleur de gestion : une évolution par paliers ?," Post-Print hal-02012528, HAL.
    • Handle: RePEc:hal:journl:hal-02012528
    DOI: 10.3917/mav.087.0125
    Note: View the original document on HAL open archive server: https://hal.science/hal-02012528
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    References listed on IDEAS

    as
    1. François Meyssonnier & Frédéric Pourtier, 2006. "Les ERP changent-ils le contrôle de gestion ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(1), pages 45-64.
    2. 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.
    3. repec:dau:papers:123456789/8045 is not listed on IDEAS
    4. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
    5. Caroline Lambert & Samuel Sponem, 2009. "La fonction contrôle de gestion : proposition d'une typologie," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 113-144.
    6. Benita M. Gullkvist, 2013. "Drivers of change in management accounting practices in an ERP environment," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 6(2), pages 149-174, September.
    7. Caroline Lambert & Samuel Sponem, 2009. "La fonction contrôle de gestion : proposition d'une typologie," Post-Print halshs-00465673, HAL.
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