The knowledge of the environment
The changing criteria for measuring
The company will be forced to turn to survive. Our empirical study involved Tunisian companies from three custom queue class sectors: companies are part of the industrial sector. Companies belong to the commercial sector. Establishments belong to the banking sector. Analysis of the results showed the importance of information in change management control, changes in control practices in a turbulent environment and the interest granted to the new role of Controller.
The role of information in the change of management control Analysis of the results showed that of companies surveyed have been affected by economic change and of them by queue system technological change. Moreover, economic liberalism and the opening of markets to competition have affected the management of the companies surveyed, of these companies consider the upgrade program as a primary response to changes in the Tunisian economy push for queue system change management practices. Most companies give important roles to their information systems.
The custom queue class primary role assigned to the information system is the participation in decisions for coordinated operation and finalized the organization. Then of companies surveyed believe that the main role of the information system is the determination of the strategy and organizational goals. Finally, of management accountants say that the most important part of the information system is and the company's internal resources. The results also show that the information system always contains information about the cost of their products and services, the inventory levels, quality of products and services.
And the history of failures and internal dysfunction. The information system is an essential part of the management process. It allows the optimization of decision making by identifying the critical sources of information. It improves the ability to respond queue system to changing circumstances and values specific advantages over competitors.
Thus, the information system is a crucial component of the management control favoring its development and creativity, especially with the advent of information technology and communications. Indeed, integrated management systems allow the uniqueness and integrity of information by facilitating its circulation and understanding in order to approach and make the best decision-making information. In general, electronic communication queue system frees the flow of information within companies is a source of efficiency, management and competitive economy. The empirical results show that ERP systems are quite known of companies surveyed believe that ERP is an information technology that is necessary to custom queue class be adopted in any competitive organization and of respondents do possess an ERP system in their organization.
The Internet is the technology of information and communication best known and most used in Tunisian firms. Finally, the results of a cross-analysis through a chi-square test showed that the need for relevant queue system information and the continued development of information technology and communications push for change management control.
Thus, our first hypothesis is accepted in the Tunisian context. Challenging traditional tools of management control to measure the performance and attitude of Tunisian companies The analysis of the empirical results show that the Tunisian companies are aware of organizational performance; of them think that the management control is related to the evaluation of organizational performance and of these companies think that this function is mainly a database for the manager to set strategic objectives.