MANAGEMENT CONTROL IN ENTERPRISE SYSTEM ENABLED ORGANIZATIONS: A LITERATURE REVIEW

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Páll Rikhardsson ORCID logo, Carsten Rohde, Anders Rom

https://doi.org/10.22495/cocv4i2c1p8

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.

Keywords: ERP, Management Control, Management Accounting

How to cite this paper: Rikhardsson, P., Rohde, C., & Rom, A. (2007). Management control in enterprise system enabled organizations: A literature review. Corporate Ownership & Control, 4(2-1), 233-242. https://doi.org/10.22495/cocv4i2c1p8