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Evolving the enterprise resource planning system in use to improve control management: a case study in the communications and multimedia services trade
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Orientador(es)
Resumo(s)
This research aims to understand how and why an
Enterprise Resource Planning (ERP) system should evolve to
improve management control. Having as supporting theory the
ERP system, the holistic single case study method was applied in a
communications and multimedia services trading company. Data
collection was based on documents, participant observation and
interview with the company manager. The main results showed the
need to change the ERP system in order to allow disaggregating
information to greater detail. Such disaggregation was evidenced
for accounting reporting, costs per vehicle, costs per driver, nonfinancial
performance per employee and performance per store.
As an extension of theory, the need for management accounting to
build disaggregated information and the interdependence of
adaptive Information Systems (ISs) are reinforced.
Descrição
Palavras-chave
Accounting reporting Management control Enterprise resource planning (ERP) Communications and multimedia services trade Case study
Contexto Educativo
Citação
Leite, Joaquim; Carmo, Cecília M.R.; Bernardes, Joana (2023). Evolving the enterprise resource planning system in use to improve control management: a case study in the communications and multimedia services trade. In 18 th Iberian Conference on Information Systems and Technologies. Aveiro