Impact des ERP (Enterprise Resource Planning) sur l'utilisation des outils du contrôle de gestion dans les organisations et sur l'avenir du métier de contrôleur de gestion

Abstract

This thesis examines the impact of ERP (Enterprise Resource Planning) systems on management control and raises the following research question: “What is the impact of ERP systems on the use of management control tools and the future of the management controller profession?” The first part of this work defines the theoretical framework. The scientific literature focuses on ERP systems (origins, definitions, architecture, implementation processes, motivations and implementation criteria, as well as key success and failure factors) and management control (definitions, missions, main tools, and the role of the management controller). This theoretical section also highlights the impact of ERP systems on management control (integration mechanisms of ERPs with management control tools, structuration theory and Actor-Network Theory (ANT), contingency factors, and both positive and negative impacts). The second part of the thesis presents the empirical framework, which includes interviews conducted with nineteen professionals from various Belgian companies such as Deloitte, Delaware, Thalès, etc. Respondents identified various positive and negative impacts such as : centralization and automation of data, time savings, improvement of budget monitoring and analytical accounting, slowdown of processes due to validations, data non-compliance, complexity of use, and system dependency. Some limitations were also mentioned: system rigidity, suboptimal reporting and budget management, and limited business coverage. Furthermore, the literature and the interview analysis also highlight the motivations for adoption, which are primarily data centralization and standardization, the establishment of a single unified database, and the standardization of company processes. In conclusion, based on the analysis of the empirical study and the scientific literature, ERP systems have a positive influence on the use of management control tools and on the role of the management controller, although some constraints remain.