[ L’intérêt de l’ERP pour les PME Marocaines dans un contexte de compétitivité réactive ]
Volume 28, Issue 2, January 2020, Pages 586–591
Omar Lamrani1 and Rachid ZAMMAR2
1 Laboratoire d’études et de recherches en sciences de gestion, FSJES AGDAL, Rabat, Maroc
2 Enseignant chercheur à la Faculté des Sciences de Rabat, Université Mohammed V, Rabat, Maroc
Original language: French
Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
In terms of management and for the last ten years the introduction of a management control system in large companies has become a major fact in that it facilitates decision-making techniques and eliminates the silos of the firm and allows managers to have a precise vision of information flows in order to make the right decisions at the right moment, indeed management control affects even small or medium-sized companies but on the other hand growing small and medium-sized enterprises require management approaches In contrast to large firms, they must adapt to a set of contingent variables such as structure, strategy, technology, culture and the environment in which they operate, especially small and medium-sized enterprises are personalized by director's vision, ambitions and motivations, and he relies on his intuition and judgment in making decisions and definitely refuses to delegate or use an integrated management control system. This set of elements encourages us to make a methodological choice to study the place occupied by the information system, in particular ERP, in management control within Moroccan small and medium-sized enterprises. In order to choose the right path that will allow to satisfy a personal scientific inclination as well as to take the path of originality: "ERP Management Control and Small and Medium Enterprises" we have tried to cope with the novelty of the subject and the panoply of possible approaches. The overriding objective is therefore to see the place occupied by the ERP in management control within Moroccan small and medium-sized enterprises in order to understand it.
Author Keywords: Enterprise Resource Planning, Consulting, Reporting, Forecasts, Competitiveness.
Volume 28, Issue 2, January 2020, Pages 586–591
Omar Lamrani1 and Rachid ZAMMAR2
1 Laboratoire d’études et de recherches en sciences de gestion, FSJES AGDAL, Rabat, Maroc
2 Enseignant chercheur à la Faculté des Sciences de Rabat, Université Mohammed V, Rabat, Maroc
Original language: French
Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
In terms of management and for the last ten years the introduction of a management control system in large companies has become a major fact in that it facilitates decision-making techniques and eliminates the silos of the firm and allows managers to have a precise vision of information flows in order to make the right decisions at the right moment, indeed management control affects even small or medium-sized companies but on the other hand growing small and medium-sized enterprises require management approaches In contrast to large firms, they must adapt to a set of contingent variables such as structure, strategy, technology, culture and the environment in which they operate, especially small and medium-sized enterprises are personalized by director's vision, ambitions and motivations, and he relies on his intuition and judgment in making decisions and definitely refuses to delegate or use an integrated management control system. This set of elements encourages us to make a methodological choice to study the place occupied by the information system, in particular ERP, in management control within Moroccan small and medium-sized enterprises. In order to choose the right path that will allow to satisfy a personal scientific inclination as well as to take the path of originality: "ERP Management Control and Small and Medium Enterprises" we have tried to cope with the novelty of the subject and the panoply of possible approaches. The overriding objective is therefore to see the place occupied by the ERP in management control within Moroccan small and medium-sized enterprises in order to understand it.
Author Keywords: Enterprise Resource Planning, Consulting, Reporting, Forecasts, Competitiveness.
Abstract: (french)
En matière de management et durant les dix dernières années l'instauration d'un système de contrôle de gestion dans les grandes entreprises est devenue un fait majeur dans la mesure où ce dernier facilite les techniques décisionnelles et élimine les cloisonnements de la firme et permet aux dirigeants d'avoir une vision précise des flux d'informations afin de prendre les bonnes décisions au moment opportun, en effet le contrôle de gestion touche même les petites ou moyennes entreprises mais en revanche les PME en croissance requièrent des approches de gestion distinctes par rapport aux grandes entreprises, ils doivent s’adapter à un ensemble de variables contingentes telles que la structure, la stratégie, la technologie, la culture ainsi que l’environnement dans lequel elles évoluent surtout que les PME sont personnalisées par la vision, les ambitions et les motivations du dirigeant, et ce dernier se fie à son intuition et jugement pour prendre des décisions et refuse définitivement de déléguer ou de recourir à un système de contrôle de gestion intégré. Cet ensemble d’éléments incite à faire un choix méthodologique pour étudier la place qu’occupe le système d’information en particulier l’ERP dans le contrôle de gestion au sein des PME Marocaines. Afin de choisir le bon chemin qui va permettre d’assouvir un penchant scientifique personnel ainsi que d’emprunter le chemin de l’originalité : « ERP Contrôle de gestion et PME » nous avons essayé de faire face à la nouveauté du sujet et la panoplie des approches possibles. L’objectif primordial est donc de voir la place qu’occupe l’ERP dans le contrôle de gestion au sein des PME Marocaines pour pouvoir le comprendre.
Author Keywords: Progiciels de gestion intégrée, Contrôle de gestion, techniques de conseil, techniques de prévision, reporting financier, compétitivité réactive.
How to Cite this Article
Omar Lamrani and Rachid ZAMMAR, “The interest of the ERP for small and medium-sized Moroccan companies in a context of reactive competitiveness,” International Journal of Innovation and Applied Studies, vol. 28, no. 2, pp. 586–591, January 2020.
