Evolving The Enterprise Resource Planning System In Use To Improve Control Management: A Case Study In The Communications and Multimedia Services Trade

This research aims to understand how and why an Enterprise Resource Planning (ERP) system should evolve to improve management control. Having as supporting theory the ERP system, the holistic single case study method was applied in a communications and multimedia services trading company. Data collection was based on documents, participant observation and interview with the company manager. The main results showed the need to change the ERP system in order to allow disaggregating information to greater detail. Such disaggregation was evidenced for accounting reporting, costs per vehicle, costs per driver, non-financial performance per employee and performance per store. As an extension of theory, the need for management accounting to build disaggregated information and the interdependence of adaptive Information Systems (ISs) are reinforced.