Motives for implementing ERP and their consequences on managerial control

Abstract

This thesis considers the consequences that may emerge from the motivations from the implementation of ERP, from strategic to technical, and views the changes that occur in the organization and by extent its managerial control systems. The subject of the case study concerns a medium sized accountancy organization, which has implemented an ERP system in 2022. On the basis of the findings of the literature, 5 generalized patterns are identified as a consequence of implementing an ERP system. These are along the dimensions of transparency within the organization, flexibility of procedures and systems, interdependence between departments and entities, (de)centralization roles and departments and lastly the presence of workarounds. These were consistently present between both the technically motivated and strategically motivated implementations, and lead to limited consequences on managerial control. This trend was consistent with the findings, where the patterns where present except for the presence of workarounds, and limited changes were observed within the managerial control systems of the firm.