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Le contrôle de gestion : une fonction aux prises avec les transformations organisationnelles et techniques des entreprises. L'exemple des systèmes de gestion intégrés.

Abstract : Management control function change under the influence of economical, technological and institutional factors. In an environment considered as being more complex and unpredictable, organizations tend to decentralize responsibilities toward operational managers. To cope with this evolution, management controllers have to organize management control process to assume a better organizational coordination. This coordination aims both efficient control of resources and strategic relevance. A model of organization vertically integrated and with potential emergent strategy is developed. The missions of management control function may get richer as well concerning the support lent to operational mangers as in term of contribution to strategic decision. We study in this thesis more specifically the role of Enterprise Resource Planning (ERP) in the evolution of management control in organizations. The question of the evolutions of management control function related to the implementation of ERP is analyzed in a contextual pluri-theoretical framework. It allows us to take into account socio-political and cognitive games, which, beside contingent conditions, contribute to the structuration of management control. Ten case studies give rise to detailed analysis. The thesis show to light: - Actors' logic, expressed at the occasion of an organizational change; - Duality of tools, - And the importance of the processing dimension of the analysis to understand change. The technological determinism is challenged and we identify different configuration technology-control. Despite a normative model of organizational integration grounded on a standardized formal MCS, practices observed are finally open to different kinds of MCS. Especially, the instrumentation of ERP within the framework of a dual regulation, made of standardized formal control and of loose and interactive control, appears as a pertinent kind of organizational integration.
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Submitted on : Monday, April 26, 2010 - 3:58:01 PM
Last modification on : Wednesday, June 9, 2021 - 10:00:07 AM
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  • HAL Id : tel-00476507, version 1

Citation

Marie Boitier. Le contrôle de gestion : une fonction aux prises avec les transformations organisationnelles et techniques des entreprises. L'exemple des systèmes de gestion intégrés.. Histoire, Philosophie et Sociologie des sciences. Université des Sciences Sociales - Toulouse I, 2002. Français. ⟨tel-00476507⟩

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