000002481 001__ 2481
000002481 005__ 20190611210132.0
000002481 037__ $$aCONFERENCE
000002481 041__ $$aeng
000002481 245__ $$bqualitative research of Swiss industries using enterprise resources and planning systems$$aManagement accounting and control practices :
000002481 260__ $$b16-20 June 2018$$aIndianapolis, USA$$c2018
000002481 269__ $$a2018-06
000002481 300__ $$a35 p.$$c2018
000002481 506__ $$avisible
000002481 520__ $$aBased 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.$$9eng
000002481 546__ $$aEnglish
000002481 540__ $$acorrect
000002481 592__ $$aHEG Arc
000002481 592__ $$aHEG - Genève
000002481 592__ $$bCRAG - Centre de Recherche Appliquée en Gestion
000002481 592__ $$bInstitut du Management et des Systèmes d'Information
000002481 592__ $$cEconomie et Services
000002481 65017 $$aEconomie/gestion
000002481 6531_ $$9eng$$amanagement accounting and control
000002481 6531_ $$9eng$$acost accounting
000002481 6531_ $$9eng$$amanufacturing costs
000002481 6531_ $$9eng$$acosting
000002481 6531_ $$9eng$$akey performance indicators
000002481 6531_ $$9eng$$aKPI
000002481 6531_ $$9eng$$abudget
000002481 6531_ $$9eng$$ainventory management
000002481 6531_ $$9eng$$aERP system
000002481 6531_ $$9eng$$aSwiss SMIs
000002481 655_7 $$afull paper
000002481 6531_ $$9eng$$adiscrete manufacturing
000002481 700__ $$uHaute école de gestion de Genève, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale$$aEquey, Catherine
000002481 700__ $$aBregnard, Thierry$$uHaute école de gestion Arc, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale
000002481 711__ $$cIndianapolis, USA$$aACE 2018 IMA's Annual Conference and Expo$$d16/06/2018 / 20/06/2018
000002481 773__ $$tProceedings of ACE 2018 IMA's Annual Conference and Expo
000002481 8564_ $$uhttps://hesso.tind.io/record/2481/files/Equey_2018_management_accounting_control_practices.pdf$$s679612
000002481 906__ $$aGREEN
000002481 909CO $$pDOMAINE_ECONOMIESERVICE_CONFERENCE$$pECONOMIESERVICES_CONFERENCE$$pHEG_GE_CONFERENCE$$pHEG_GE_CONFERENCE_ECO$$pGLOBAL_SET$$ooai:hesso.tind.io:2481
000002481 950__ $$aI1
000002481 980__ $$aconference