Exploring the Symbiotic Relationship between Management Control and ERP Systems: a theoretical review

Authors

  • Anouar MALKI Higher School of Technology of Casablanca, Hassan II University of Casablanca, Morocco
  • Younes ERRAOUI Faculty of Law, Economics and Social Sciences of Fez, Sidi Mohamed Ben Abdellah University, Fez, Morocco
  • Abderrahim BENLAKOUIRI Higher School of Technology of Casablanca, Hassan II University of Casablanca, Morocco
  • Hamid SLIMANI Faculty of Law, Economics and Social Sciences of Fez, Sidi Mohamed Ben Abdellah University, Fez, Morocco

Abstract

This abstract provides a concise overview of the intricate interplay between management control and Enterprise Resource Planning (ERP) systems, shedding light on the evolving landscape of organizational management practices in the digital age. Management control encompasses the strategies, mechanisms, and processes employed by organizations to ensure alignment with their objectives and goals. On the other hand, ERP systems have become integral to modern businesses, offering comprehensive software solutions to streamline operations, data management, and decision-making.

This paper extensively explores the complex interconnection between management control and ERP systems, shedding light on several pivotal aspects. For instance, it delves into how ERP systems function as central hubs for organizational data, granting immediate access to vital information. This, in turn, enhances the integration of data and information, empowering management with real-time insights.

Furthermore, the study emphasizes the pivotal role of ERP systems in elevating reporting and analysis capabilities. Through the provision of sophisticated reporting and analytical tools, these systems equip management with the means to assess key performance indicators (KPIs), fostering a culture of data-driven decision-making, thereby promoting accountability and transparency within the organization.

Understanding the dynamic interaction between management control and ERP systems is crucial for organizations seeking to optimize their control mechanisms and leverage the potential of ERP technology. This paper offers insights into how this relationship can be harnessed to enhance organizational performance, while also addressing the obstacles that may impede its successful implementation.

 

Keywords: Management Control, ERP Systems, Data Integration, Organizational Performance, Decision-Making.

Classification JEL: O33

Paper type: Theoretical Research

Published

2023-11-30

How to Cite

MALKI, A., ERRAOUI, Y., BENLAKOUIRI, A., & SLIMANI, H. (2023). Exploring the Symbiotic Relationship between Management Control and ERP Systems: a theoretical review. International Journal of Accounting, Finance, Auditing, Management and Economics, 4(6-1), 1–20. Retrieved from https://ijafame.org/index.php/ijafame/article/view/1225