Management accounting and control practices : qualitative research of Swiss industries using enterprise resources and planning systems

Equey, Catherine (Haute école de gestion de Genève, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale) ; Bregnard, Thierry (Haute école de gestion Arc, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale)

Based on qualitative research that was conducted on enterprises from the industrial sector, we acquired new knowledge on the use and the needs of management accounting and control practices. The focus of the study was small and middle industries based in the French-speaking part of Switzerland using an ERP (Enterprise Resources Planning) system. The research aims to highlight the best practices in management accounting and control, as well as underlining missing information and tools. The collected data will be used in further research to design a simplified framework of management accounting and controlling that will be useful in identifying and developing the necessary ERP system functionalities.


Keywords:
Conference Type:
full paper
Faculty:
Economie et Services
School:
HEG Arc - Haute école de gestion Arc
HEG GE Haute école de gestion de Genève
Institute:
CRAG - Centre de Recherche Appliquée en Gestion
Institut du Management et des Systèmes d'Information
Subject(s):
Economie/gestion
Publisher:
Indianapolis, USA, 16-20 June 2018
Date:
Indianapolis, USA
16-20 June 2018
2018
Pagination:
35 p.
Published in
Proceedings of ACE 2018 IMA's Annual Conference and Expo
Appears in Collection:



 Record created 2018-07-16, last modified 2018-08-31

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