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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.
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