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.

Adresse bibliogr.:
Indianapolis, USA, 16-20 June 2018
35 p.
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 Notice créée le 2018-07-16, modifiée le 2018-12-07

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