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The Determinants of the Implementation of ERP according to Management Control System and the Global Performance of the Firm: Case of Tunisia

Looking for the improvement of the main management control system (MCS) objective, Anderson’s model stressed the importance of the commercial and risk issues that depends on humane behavior and organizational structure. The unifying model of Kwon et al. [1] has insisted that environmental factors for improving MCS are the adoption of a multimodal information system which considers environmental factors. (Managerial, human, technological and economic factors). In the present research will strive for highlighting the importance of the appropriate recent information technological (IT) system such as the enterprise resource system (ERP).

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