This article examines the impact of ERP on management control practices within SBST, focusing on five key aspects: project cost and margin assessment, automation and improved reporting, development of tailored dashboards, and optimization of budget monitoring and financial risk control. Before the ERP implementation, these practices were characterized by fragmented management, manual data collection, and a lack of real-time visibility into project performance. The methodology adopted is based on an action research approach, in which the author, as an actor-researcher, actively participated in implementing the ERP and evaluating its effects. The results of this study show that integrating an ERP improved cost traceability, reduced reporting times, increased reliability of budget forecasts, improved the quality of analyses and more responsive decision-making, thus strengthening the role of management control in the strategic management of projects. Finally, this research opens up perspectives on the long-term impact of digitalizing management processes, particularly regarding resource optimization and financial risk management.
Atmane Badda (Tue,) studied this question.