THE INFLUENCE OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON THE MANAGEMENT CONTROL FUNCTION IN LARGE COMPANIES

Abstract

This paper presents, firstly, a review of the literature relating to the conceptual debates and the founding theories of enterprise resource planning (ERP) and the management control function. Secondly, a questionnaire survey was conducted among 200 management controllers working in large companies in Morocco. Finally, the collected data were analyzed by structural equation modelling (SEM), precisely by the partial least squares (PLS) approach. The study shows that ERP systems enhance management control by improving control tools and redefining controller roles. Contingency factors like the company’s structure, culture, controller competence (CC), and ERP market competitiveness also affect ERP’s impact on management control. These findings have allowed us to make recommendations to professional actors to implement efficient ERP systems while taking into account the different contingency factors, in order to develop their management control function.