Management Control in Enterprise System Enabled Organizations: A Literature Review

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Abstract

The objective of this paper is to add to the limited body of knowledge on the relationship between enterprise systems (ES) and management control. Based on a literature review, we describe and classify studies that empirically address this relationship. Apart from not being extensive, the research done so far primarily addresses the relationship between management control and ES based on a limited number of methodologies and approaches. We argue that there seems to be a need for more research done from functionalistic and critical perspectives, as well which employs a greater variety of methodologies. Subsequently, we propose some avenues for future research.
Original languageEnglish
JournalCorporate Ownership and Control
Volume4
Issue number2
Pages (from-to)233-242
Number of pages10
ISSN1727-9232
DOIs
Publication statusPublished - 2007

Keywords

  • ERP
  • Management control
  • Management accounting

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