Enterprise resource planning systems and the effects on management control
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2016-07-08
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en
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This thesis investigates how changes regarding Management Control (MC) systems can be explained in response to an implementation of an ERP system, considering the pre-set objectives of the implementation. For this investigation, a single positivistic case study is conducted. From the literature study it is concluded that the results, regarding the changes of MC that ERP implementations may entail, are inconsistent. Further, in current literature, there is no explicit distinction made between a strategic implementation and a technical implementation. The latter is usually applicable in practice and involves little or no change in MC. This distinction can be the reason behind the inconsistent results of previous research in this area. The results of this thesis show that the implementation of the ERP system concerns a technical implementation and only limited changes in MC have occurred. The main reason is that when there is a case of a technical implementation, only an integration of existing processes takes place. This contrasts with a strategic implementation, in which processes are fundamentally redesigned and thereby, involves the expectation that there are changes regarding MC.
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Faculteit der Managementwetenschappen