The Determinants of the Implementation of ERP according to Management Control System and the Global Performance of the Firm: Case of Tunisia

Abstract

Our present scientific perspective aims to be contingent. It will study the impact of the ERP on the main objective of management control system (MCS) which is the global performance improvement of the firm. This impact will depend on two main variables which are the strategy and the organizational structure. Dealing with the usefulness of ERP for successful companies, this paper firstly aims to identify the determinants of implementing an ERP "Enterprise Resource Planning systems" according to 29 management control responsible, and secondly, to evaluate the effect of this integrated information technology (IT) called ERP on the overall performance of companies which are organized by the processes. These latter are basically flattened, listed companies and ISO 9011 certification holder. Moreover, the implementation of an ERP is a business project. It will involve an overhaul of an information system, including the overhaul of management processes within the organization. The greatness and the complexity of this project request a specific theoretical framework and an "empirical practice" looking for designing an adequate model while estimating the impact of the ERP setting-up on the whole company performance according to the controllers.

Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective

“…Regarding social performance, this result is in line with Vadivel et al. (2021), Affes (2016) and Magnani et al. (2019) who confirmed that S-ERP systems and LM implementation had an important influence on each employee's role: employees displayed higher levels of competency and problem-solving capabilities, as well as increased cooperation, responsibility and continuous motivation to improve processes, allowing them to improve their productivity and reduce their resistance to change.…”

“…Regarding social performance, this result is in line with Vadivel et al (2021), Affes (2016) and Magnani et al (2019) who confirmed that S-ERP systems and LM implementation had an important influence on each employee's role: employees displayed higher levels of competency and problem-solving capabilities, as well as increased cooperation, responsibility and continuous motivation to improve processes, allowing them to improve their productivity and reduce their resistance to change. Moreover, this result is consistent with Bhattacharya et al (2019) who explained that lean management tools such as 5S can significantly reduce the injury rate and improve poor conditions of health and safety for employees, hence, improving their satisfaction, retention rate and securing high-quality prospective candidates because of good company reputation.…”

“…and can also allow them to improve the direction of resources and the knowledge of staff (Affes, 2016), thus improving the social performance of those lean organizations. Accordingly, the following hypothesis is tested:…”

The Past, Present and Future of Enterprise Resource Planning

“…In order to record and monitor their endeavors, these corporations are collaborating with ERP providers to adapt their existing programs and develop modules dedicated to the tracking of pertinent data. In their research, Scholars in [39] conducted an investigation on a global food firm. The company implemented a carbon information management (CIM) module inside its ERP system.…”