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UNIVERSITE DU QUEBEC

THESE PRESENTEE A L'UNIVERSITE DU QUEBEC A TROIS-RIVIERES

L'EVALUATION DE LA CONTRIBUTION DES PROGICIELS DE GESTION INTEGRES A LA PERFORMANCE ORGANISATIONNELLE : DEVELOPPEMENT D'UNE METHODOLOGIE PROCESSUELLE

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PAR SYLVESTRE UWIZEYEMUNGU

JUIN2008

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COMME EXIGENCE PARTIELLE DU DOCTORAT EN ADMINISTRATION (DBA) OFFERT CONJOINTEMENT PAR L'UNIVERSITE DU QUEBEC A TROISRIVIERES ET L'UNIVERSITE DE SHERBROOKE

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1*1

Library and Archives Canada Published Heritage Branch
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UNIVERSITE DU QUEBEC A TROIS-RIVIERES Departement des sciences de la gestion

L'evaluation de la contribution des progiciels de gestion integres a la performance organisationnelle : developpement d'une methodologie processuelle

a ete evalue par un jury compose des personnes suivantes :

Josee St-Pierre

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Louis Raymond

Anne-Marie Croteau

John Ingham Suzanne Rivard

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Sylvestre Uwizeyemungu

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Presidente dujury Directeur de recherche Examinatrice externe Autre membre dujury Autre membre dujury

SOMMAIRE La presente recherche vise principalement a proposer aux dirigeants d'entreprises une mefhodologie d'evaluation de la contribution des systemes ERP {enterprise resources planning systems) a la performance organisationnelle.

L'analyse de la litterature, notamment sur les difficultes d'evaluation ex-post des technologies de 1'information (TI), sur les fondements theoriques de 1'evaluation des TI, ainsi que sur les modeles d'evaluation, nous a conduit a privilegier la combinaison du modele processuel d'evaluation de 1'impact des TI et du tableau de bord pour concevoir le cadre conceptuel de 1'etude. Le modele processuel repond a notre objectif de comprehension des mecanismes par lesquels 1'adoption/exploitation du systeme ERP affecte la performance. C'est a travers les effets tant automationnels, informationnels que transformationnels produits sur les processus manageriaux et operationnels que le systeme affecte les indicateurs de la performance operationnelle

caractere multidimensionnel de la performance. Ceci est d'autant plus important que les systemes ERP sont supposes avoir des effets aussi multiples que varies. Sur le plan methodologique, nous avons eu recours a une etude multi-cas. Les trois entreprises selectionnees (ici denommees Alpha, Beta et Gamma pour des raisons de confidentialite) sont toutes des entreprises manufacturieres, exploitant depuis au moins deux ans un systeme ERP dans au moins deux de leurs processuscles, dont le processus «production et livraison » tel que defini par VAmerican Productivity & Quality Center (APQC). Pour recueillir les informations dont nous avions besoin, nous avons essentiellement procede par entrevues semi-structurees aupres des dirigeants, des responsables TI et des utilisateurs au niveau de la production : en tout, nous avons fait 13 entrevues avec neuf personnes pour Alpha, le cas pilote, six entrevues avec trois personnes pour Beta, et six entrevues avec quatre personnes pour Gamma. Nous avons aussi eu recours a l'analyse documentaire et aux visites guidees d'usines. Pour l'organisation et le traitement des donnees nous nous

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et organisationnelle. Quant au tableau de bord, il nous permet de tenir compte du

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sommes servis du logiciel Atlas.ti. Les resultats de l'analyse ont ete soumis aux responsables des entreprises etudiees a des fins de validation. Le resultat principal de cette recherche est la proposition d'une methodologie qualitative d'evaluation ex-post d'un ERP : c'est une methodologie en sept etapes qui permet d'etablir un lien entre le systeme d'une part, et les indicateurs de performance operationnelle et organisationnelle d'autre part, a travers les effets automationnels, informationnels et transformationnels qui decoulent de 1'implantation/exploitation du systeme dans les processus operationnels et manageriaux. C'est au niveau du developpement de cette methodologie que se situent les contributions majeures de ce travail. D'un point de vue theorique, on peut noter trois contributions : la methodologie proposee permet d'etablir un lien entre les effets TI et

difficultes inherentes aux evaluations ex-post des TI, a savoir 1'interference des variables exogenes et le biais d'ancrage aux objectifs de depart; enfin, elle permet de prendre en compte tous les aspects de la performance tant operationnelle qu'organisationnelle. D'un point de vue pratique, trois contributions majeures sont a noter : la methodologie proposee permet de contextualiser revaluation TI; elle permet de savoir dans quelle mesure les differentes spheres de la performance operationnelle et/ou organisationnelle sont affectees ou non par 1'exploitation du systeme ERP; enfin, elle offre une base de comparaison, permettant de proceder a un benchmarking entre des entreprises aux contextes organisationnels divers. Pour une meilleure application pratique de la methodologie proposee, nous envisageons comme une avenue de recherche dans la continuite du travail ici presente, de concevoir, developper et tester un outil informatise d'evaluation de la contribution d'un systeme ERP a la performance organisationnelle. Mais en attendant cet outil, la methodologie proposee peut deja etre appliquee dans le milieu organisationnel et dormer des resultats interessants. La demarche serait seulement un

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les indicateurs de performance organisationnelle; elle permet de contourner quelques

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peu longue et ardue, d'ou la necessite de developpement d'un outil qui en rendra l'application plus rapide et simple. En marge de l'objectif principal que nous poursuivions, nous avons pu etudier les motivations/objectifs d'adoption du systeme ERP et faire des analyses de caracterisation du systeme ERP installe. Pour ce dernier point, il s'agissait de determiner les niveaux d'integration, de flexibilite et de transversalite des systemes. Nous avons ainsi pu faire quelques analyses croisees. Celles-ci ont ete faites entre d'une part les caracteristiques du contexte organisationnel et d'autre part les motivations d'adoption, les caracteristiques du systeme ERP installe ou encore les

faites aussi entre d'une part, les caracteristiques du systeme ERP installe et d'autre part les niveaux de contribution du systeme a la performance organisationnelle. Toutes ces analyses nous ont egalement permis de degager des pistes pour des recherches futures.

L'originalite de l'etude tient principalement a trois facteurs : premierement, les indicateurs de performance dont tient compte la methodologie proposee ne sont pas definis d'un point de vue du chercheur comme c'est souvent le cas dans les etudes du meme genre. II ne s'agit done pas d'indicateurs normatifs, mais bel et bien de ceux a l'ceuvre dans l'entreprise. Deuxiemement, la methodologie tient compte de toutes les facettes de la performance, et permet ainsi de rendre une image plus complete de la contribution d'un ERP. Elle ne se limite done pas a un ou a quelques indicateurs comme c'est souvent le cas dans les etudes anterieures. Troisiemement, d'un point de vue pratique, la methodologie proposee a ete developpee d'une maniere qui permet une forte contextualisation de son application (ce qui la rend pertinente), sans toutefois nuire a la comparaison avec d'autres organisations. Mots-cles : ERP, Progiciels de gestion integres, Evaluation des SI, Impacts TI, Modele devaluation, Methodologie devaluation, Evaluation processuelle,

Performance organisationnelle, Indicateur de performance.

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niveaux de contribution du systeme a la performance organisationnelle. Elles ont ete

SUMMARY TITLE : EVALUATING THE CONTRIBUTION OF ENTERPRISE RESOURCES PLANNING (ERP) SYSTEMS TO ORGANIZATIONAL PERFORMANCE : DEVELOPMENT OF A PROCESS METHOD The present research seeks to propose to managers a method to evaluate the contribution of ERP (enterprise resources planning) systems to organizational performance. A review of the literature, notably on the difficulty in evaluating information technologies (IT) ex-post, on the theoretical foundations of IT evaluation, and on evaluation models led us to combine a process model of IT impacts with the balanced scorecard to develop the study's conceptual framework. A process model allows us to understand the mechanisms by which the adoption and use of an ERP system affects performance. Whereas it is through automational, informational and transformational effects upon the firm's managerial and operational processes that the indicators, the balanced scorecard accounts for the multidimensional character of performance. ERP system has an impact upon organizational and operational performance

The research methodology used was a multiple case study, from a constructivist perspective. The three organizations selected are manufacturing firms that have been using an ERP system for at least two years in at least two of their key processes, including the "production and delivery" process. Data were obtained from semi-structured interviews with managers and system users in each firm. An analysis of the available documentation and a tour of the plant were also made in each case. The results of the data analysis were submitted to the participants for purposes of validation. The main results of the research lie in the proposed qualitative ex-post ERP evaluation method: it is a seven-step method that links the system to the organizational and operational performance indicators actually used by the firm. And

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the main contribution of the research lies in the development of this method. From a practical point of view, three contributions of this study must be mentioned : a) the proposed method is contextualised, b) it is action-oriented, and c) it allows comparison across organizations even though organizational contexts may totally differ. It is of the utmost importance for managers and researchers to be able to measure "in context" the value realised from an investment in IT. The contextualisation of the method proposed lies in the fact that it is aligned with the performance indicators (both at the process and at the global level). Performance

research, but were rather the ones actually used by the three organizations studied. This method also includes multiple aspects of performance, thus rendering a clearer picture and providing a deeper understanding of the contribution of ERP. Being action-oriented, the proposed method identifies the areas of operational and organizational performance that are unaffected or weakly affected by the ERP system. This allows managers to determine the corrective actions necessary, say adding new ERP software modules, investing in complementary assets, or actions aimed at improving the use of modules already implemented. This ERP evaluation method offers a basis for comparing business firms of a diverse nature (size, sector, technology, etc.) without sacrificing its relevancy and usefulness for each and every firm. Contextualization makes it possible to account for each firm's specific situation, whereas normalized scores make it possible compare firms. This becomes even more important, as benchmarking practices are judged necessary for improving the evaluation of IT investments.

Key-words: ERP, IT evaluation, IT impacts, evaluation model, evaluation method, process evaluation, organizational performance, performance indicator.

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indicators were not defined by the researcher, as is usually the case in IT evaluation

TABLE DES MATIERES

SOMMAIRE SUMMARY LISTE DES TABLEAUX LISTE DES FIGURES

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24 25 „... 26

LISTE DES ABREVIATIONS, DES SIGLES ET DES ACRONYMES PREMIER CHAPITRE - INTRODUCTION
1.1 1.2 1.3 LE MARCHE DES SYSTEMES ERP

L'ADOPTION DES SYSTEMES ERP PAR LES ENTREPRISES LES ENJEUX ORGANISATIONNELS DES SYSTEMES ERP

1.3.1 1.3.2 1.3.3 1.3.4 1.3.5
1.4 1.5

Les benefices attendus d'un systeme ERP Le cout et le delai d'implantation

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27 27 28 29 30
31 . 33

La complexite due a une large couverture organisationnelle et a de multiples intervenants La re-ingenierie des processus Les risques d'echec

L'OBJET ET L'ETENDUE DE LA PRESENTE ETUDE LA STRUCTURE DE CE TRAVAIL

DEUXIEME CHAPITRE - PROBLEMATIQUE DE RECHERCHE
2.1 2.2 2.3 PRINCIPALES PROBLEMAT1QUES DE RECHERCHE SUR LES ERP PROBLEME MANAGERIAL PROBLEME DE RECHERCHE

35
35 38 43

2.3.1 2.3.2

Justification theorique Questions de recherche

43 47

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TROISIEME CHAPITRE - ERP : ELEMENTS DE DEFINITION, CONTEXTE ET EVOLUTION
3.1 3.2 DEFINITION THEORIQUE ETCARACTERISTIQUES D'UN ERP D E LA DEFINITION THEORIQUE A LA DEFINITION OPERATIONNELLE

49
50 56

3.2.1 3.2.1.1 3.2.1.2 3.2.2 3.2.3
3.3

Operationnalisation del'integration d'un ERP Le peri metre d' integration Le degre d'integration Operationnalisation de la flexibilite d'un ERP Operationnalisation de la transversalite d'un ERP
VERS UNE TYPOLOGIE DES ERP ?

58 59 61 62 67
69

3.4
3.5

ERP DANS LA TYPOLOGIE DES SI/TI
EVOLUTION

72
74

3.5.2
3.6

Evolution du systeme lui-meme
EN CONCLUSION

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Evolution du contexte

74 77
80

QUATRIEME CHAPITRE - EVALUATION DES TI/ERP : RECENSION DES ECRITS 4.1
4.2 PARTICULARITY DES PRATIQUES DEVALUATION DES SI/TI

82 83
84

4.2.1 4.2.2 4.2.3 4.2.4 4.3 4.3.1 4.3.1.1 4.3.1.2 4.3.1.3 4.3.1.4 4.3.2 4.3.2.1 4.3.2.2 4.3.2.3 4.3.2.4 4.4 4.4.1 4.4.1.1

Fondements theoriques en management/strategie Fondements theoriques en

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FONDEMENTS THEORIQUES DE L'EVALUATION DES TI

85 87 55 89 90 91 91 91 92 93 94 94 95 95 96 97 97 98

Fondements theoriques en micro-economie Autres fondements theoriques

DIFFICULTES DEVALUATION DES SI/TI/ERP Difficultes d'ordre conceptuel

Les biais lies au cadre theorique de reference Les benefices et couts intangibles ou caches

La conceptualisation heterogene des variables

La reference de comparaison pour revaluation Difficultes d'ordre methodologique L'inseparabilite des TI et des systemes de travail L'interference des variables exogenes Le caractere non-immediat des effets TI Le niveau d'analyse approprie DlFFERENTES FORMES DEVALUATION Dimension temporelle Evaluation ex-ante

10
4.4.1.2 Evaluation pendant 1'implantation 99

4.4.1.3 4.4.2 4.4.2.1 4.4.2.2 4.4.2.3 4.4.2.4 4.4.2.5 4.4.3 4.4.3.1 4.4.3.2 4.4.4 4.4.4.1 4.4.4.2 4.4.4.3 4.4.5 4.4.5.1 4.4.5.2 4.4.6 4.5 4.5.1 4.5.2 4.5.3 4.5.4
4.6

Evaluation ex-post Content* de revaluation Evaluation de la performance du systeme Evaluation de la performance de la fonction SI Evaluation du succesdu systeme Evaluation de la reussite du projet Evaluation de l'impact du systeme Intention de revaluation Evaluation normative Evaluation educative Approche de devaluation Evaluation par buts Evaluation inductive Evaluation parcriteres Role des usagers Evaluation participante Evaluation non-participante Recapitulation

101 102 103 104 106 108 108 110 Ill Ill 112 113

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113 113 114 114 114 115 118 119 120 124 126
128

: comparaisons croisees entre les differentes formes d 'evaluation

MODELES DEVALUATION DE L'IMPACT Modeles causals

Modeles processuels ou temporels Modeles de contingence

Les tableaux de bord equilibres

TECHNIQUES (METHODES) D E V A L U A T I O N

4.6.1 4.6.2 4.6.2.1 4.6.2.2 4.6.2.3 4.6.2.4 4.6.3 4.7 4.7.1 4.7.2
4.8 4.9

Methodes devaluation Methodes devaluation

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129 130 130 132 133 136 137 142 143 145
147 149

Les methodes economico-financieres Les methodes devaluation strategique Les methodes d'analyse generate Les methodes integrees Quelles seraient les methodes appropriees pour ['evaluation de l'impact des systemes ERP ? CADRE CONCEPTUELDEL'ETUDE Combinaison du modele processuel et du tableau de bord Description du cadre conceptuel
M O D E L E DE RECHERCHE E N CONCLUSION

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CINQUIEME CHAPITRE - CADRE OPERATOIRE DE LA RECHERCHE 5.1 5.2 OBJECTIF DE LA RECHERCHE POSITIONNEMENT PARAD1GMATIQUE

150 150 151

5.2.1 5.2.2
5.3

Paradigmes dans les recherches en SI/TI. Positionnement de la presente recherche
TYPES DE RECHERCHE

151 156
157

5.3.1 5.3.2 5.3.3
5.4

Caractere quantitatif-qualitatif Caractere applique de la recherche Demarche abductive
STRATEGIE (METHODOLOGIE) DE RECHERCHE

157 160 161
162

5.4.1 5.4.1.1 5.4.1.2 5.4.2
5.5 5.6

Une etude multi-cas Choix d'une etude multi-cas Le nombre de cas Une demarche hermeneutique
ETAPES DE LA RECHERCHE SELECTION DES CAS

163 163

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164 166
168 169

5.6.1 5.6.2 5.6.3 5.6.4
5.7

Echantillonnage theorique

169 172 173 174
176

L 'accent mis sur le processus de production Processus pour la selection des cas etudies Presentation sommaire des cas etudies
CUEILLETTE DE DONNEES

5.7.1 5.7.2 5.7.2.1 5.7.2.2 5.7.2.3
5.8

Informations necessaires

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176 178 178 ...179 181
181

Outils de cueillette de donnees L'analyse documentaire Les interviews semi-structurees Les visites guidees des usines
ANALYSE DE DONNEES

5.8.1 5.8.2 5.8.3
5.9

Niveaux d'analyse Processus d'analyse L'analyse proprement dite
DISPOSITIONS POUR L'OPTIMISATION DE LA QUALITE DE L'ETUDE...

181 182 183
186

5.9.1 5.9.2 5.9.3 5.9.4
5.10

La credibility La transferabilite La coherence (dependability) La confirmabilite
CONSIDERATIONS ETHIQUES

187 188 190 192
192

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SIXIEME CHAPITRE - PRESENTATION DES RESULTATS
6.1 ANALYSE INTRA-CAS : ALPHA

194
195

6.1.1 6.1.2 6.1.3 6.1.4 6.1.5 6.1.6 6.1.7 6.1.7.1 6.1.7.2 6.1.7.3 6.1.8 6.1.8.1 6.1.8.2 6.1.9 6.1.10 6.1.10.1 6.1.10.2 6.1.10.3 6.1.11 6.2 6.2.1 6.2.2 6.2.3 6.2.4 6.2.5 6.2.6 6.2.7 6.2.7.1 6.2.7.2 6.2.7.3 6.2.8 6.2.8.1 6.2.8.2 6.2.8.3 6.2.9

Contexte organisationnel. Defis particuliers et orientations strategiques Ancien systeme Motivations d'adoption du systeme ERP Processus d'implantation Systeme ERP adopte Caracterisation du systeme ERP installe Integration Flexibilite Transversal ite Le sous-processus d'achat Le sous-processus de fabrication La logique de performance Les effets du systeme ERP Les effets automationnels Les effets informationnels Les effets transformationnels Le systeme ERP dans le processus ((Production etlivraison »

195 196 197 198 199 200 200 201 203 204 204 205 206 208 211 212 213 215 215 218 218 219 220 220 221 222 223 '. : 223 224 225 226 226 228 230 230

Liens entre les effets ERP et la performance organisationnelle
ANALYSE INTRA-CAS

Defis particuliers et orientations strategiques Ancien systeme

Motivations d'adoption du systeme ERP........ Processus d'implantation Systeme ERP adopte Caracterisation du « systeme ERP installe » Integration Flexibilite Transversalite Le systeme ERP dans le processus « Production et livraison » Le sous-processus d'achat Le sous-processus de fabrication Les/processusd'expedition La logique de performance

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: BETA Contexte organisationnel

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6.2.10 6.2.10.1 6.2.10.2 6.2.10.3 6.2.11
6.3

Les effets du systeme ERP Les effets automationnels Les effets informationnels Les effets transformationnels Liens entre les effets ERP et la performance organisationnelle
ANALYSE INTRA-CAS : GAMMA

233 234 234 236 237
239

6.3.1 6.3.2 6.3.3 6.3.4 6.3.5 6.3.6 6.3.7 6.3.7.1 6.3.7.2 6.3.7.3 6.3.8 6.3.9 6.3.10 6.3.10.1 6.3.10.2 6.3.10.3 6.3.11
6.4

Contexte organisational Defis particuliers et orientations strategiques Ancien systeme Motivations d 'adoption du systeme ERP Processus d'implantation Systeme ERP adopte Integration Flexibility Transversalite La logique de performance Les effets du systeme ERP Les effets automationnels Les effets informationnels

239 240 241 241 242 243

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Caracterisation du « systeme ERP installe »

244 244 245 246 247 249 251 251 253 256 257
260

Le systeme ERP dans le processus « Production et livraison »

Les effets transformationnels

Liens entre les effets ERP et la performance organisationnelle
ANALYSE INTER-CAS

6.4.1 6.4.2 6.4.3 6.4.3.1 6.4.3.2 6.4.3.3 6.4.4 6.4.5

Generalites sur I 'implantation du systeme ERP Motivations/objectifs d 'adoption

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260 261 262 262 265 267 270 275 280
280 288

Comparaison des caracteristiques des « systemes ERP installes » Integration Flexibility Transversalite Analyse comparative des effets du systeme ERP Comparaisons croisees entre les caracteristiques d 'un ERP installe et sa contribution a la performance organisationnelle

SEPTIEME CHAPITRE - DISCUSSION DES RESULT ATS
7.1 7.2 METHODOLOGIE DEVALUATION PROPOSEE CONTRIBUTIONS DE L'ETUDE

14
7.2.1 7.2.2
13 7.4

Contributions theoriques Contributions pratiques
LlMITES DE LA RECHERCHE AVENUES DE RECHERCHE ,

288 291
292 294

HUITIEME CHAPITRE - CONCLUSION REFERENCES BIBLIOGRAPHIQUES LES ANNEXES ANNEXE A - EXEMPLE D'UN GUIDE D'ENTREVUE : GUIDE D'ENTREVUE POUR LES RESPONSABLES TI . ANNEXE B - DOCUMENT DE PRESENTATION DU PROJET DE RECHERCHE (VERSION COURTE)

298 300 324

325

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(VERSION LONGUE)

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ANNEXE C - DOCUMENT DE PRESENTATION DU PROJET DE RECHERCHE 341 346 349

ANNEXE D - LE FORMULAIRE DE CONSENTEMENT ANNEXE E - ILLUSTRATION DU S/PROCESSUS DE FABRICATION CHEZ BETA

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LISTE DES TABLEAUX

TABLEAU 1 - RECAPITULATION DES JUSTIFICATIONS DE LA PERTINENCE PRATIQUE DE L'ETUDE TABLEAU 2 - RECAPITULATION DES JUSTIFICATIONS DE LA PERTINENCE THEORIQUE DE L'ETUDE TABLEAU 3 - RECAPITULATION DES PROBLEMES ET OBJECTIFS DE RECHERCHE TABLEAU 4 - DIFFERENTES PERSPECTIVES DE DEFINITION D'UN ERP TABLEAU 5 - RECAPITULATION DES PRINCIPALES CARACTERISTIQUES ATTRIBUTES A UN ERP TABLEAU 6 - CARACTERISTIQUES RETENUES POUR LA DEFINITION OPERATIONNELLE D'UN ERP TABLEAU 7 - CARACTERISTIQUES DES ENTREPRISES ET TYPES DE PROGICIELS CORRESPONDANTS

42 47 48 53 54 57 70 85 91 110

TABLEAU 9 - DIFFICULTES DEVALUATION DES SI/TI/ERP

TABLEAU 10 - BENEFICES POUVANT ETRE RETIRES D'UN SYSTEME ERP

DIMENSION TEMPORELLE

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TABLEAU 11 - CARACTERISTIQUES PROPRES A CHAQUE FORME DEVALUATION SELON LA 115 133 155 170

TABLEAU 12 - MESURES DE L'AVANTAGE COMPETITIF DU AUX TI

TABLEAU 1 4 - LE CHOIX DES CAS POUR LA CONSTITUTION D'UN ECHANTILLON THEORIQUE TABLEAU 15 - COMPARAISON DES PRINCIPALES CARACTERISTIQUES ORGANISATIONNELLES DES TROIS CAS

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TABLEAU 13 - RESUME DES POSITIONS ONTOLOGIQUES DANS LES RECHERCHES EN SI

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TABLEAU 8 - FONDEMENTS THEORIQUES DE L'EVALUATION DES TI

175 177

TABLEAU 1 6 - INFORMATIONS NECESSAIRES ET SOURCES CORRESPONDANTES TABLEAU 17 - ENTREVUES : FONCTIONS DES PERSONNES RENCONTREES ET DUREES DES ENTREVUES TABLEAU 18 - CODES PREDEFINIS POUR L'ANALYSE DES DONNEES TABLEAU 19 - LES MOTIVATIONS D'ADOPTION DU SYSTEME ERP TABLEAU 20 - EFFETS ERP ET LEUR IMPACT SUR LES IPS CHEZ ALPHA TABLEAU 21 - LES MOTIVATIONS D'ADOPTION DU SYSTEME ERP CHEZ BETA TABLEAU 22 - DESCRIPTION DES MACHINES INTERVENANT DANS LE S/PROCESSUS DE FABRICATION ILLUSTRE DANS L'ANNEXE E TABLEAU 23 - EFFETS ERP ET LEURS IMPACTS SUR LES IPS CHEZ BETA TABLEAU 24 - EFFETS ERP ET LEUR IMPACT SUR LES IPS CHEZ GAMMA TABLEAU 25 - COMPARAISON DES ASPECTS GENERAUX DE L'IMPLANTATION DU SYSTEME ERP TABLEAU 26 - COMPARAISON DES MOTIVATIONS/OBJECTIFS D'ADOPTION DU SYSTEME ERP TABLEAU 27 - COMPARAISON DES NIVEAUX D'INTEGRATION TABLEAU 28 - NOMBRE DE MESURES DE FLEXIBILITY SUR LESQUELLES UN CAS EST SUPERIEUR, EGAL OU INFER1EUR AUX AUTRES

180 185 198 216 221

229 238 258 260 262 263

267

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TABLEAU 29 - NOMBRE DE MESURES DE TRANSVERSAUTE SUR LESQUELLES UN CAS EST SUPERIEUR, EGALOUINFERIEURAUXAUTRES TABLEAU 30 - POIDS RELATIF DES EFFETS INFORMATIONNELS, AUTOMATIONNELS ET TRANSFORMATIONNELS TABLEAU 31 - RAPPROCHEMENT DES EFFETS ERP POUR LES TROIS CAS TABLEAU 32 - UNE METHODOLOGIE DEVALUATION EN 7 ETAPES TABLEAU 33 - COMPARAISON DES METHODOLOGIES DEVALUATION EX-POSTDES SYSTEMES E R P DANS LES ETUDES RECENTES

270

271 273 281

285

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LISTE DES FIGURES

FIGURE 1 - LES PARTS DE MARCHE DES PRINCIPALS FOURNISSEURS ERP EN 2001 E T 2 0 0 5 FIGURE 2 - LES PROBLEMATIQUES DE RECHERCHES SUR LES ERP

25 36

FIGURE3 - ORDINOGRAMME DE LA RECHERCHE i 38
55 61 64 67 69

FIGURE 4 - LES CARACTERISTIQUES D'UN ERP REGROUPEES EN 3 DIMENSIONS FIGURE 5 - INTEGRATION VERTICALE, HORIZONTALE ET INTER-ORGANISATIONNELLE FIGURE 6 - CRITERES POUR LA MESURE DE LA FLEXIBILITY FIGURE 7 - MESURES OPERATIONNELLES DE LA FLEXIBILITY FIGURE 8 - LA TRANSVERSALITE INDUITE PAR LE SYSTEME ERP

TECHNOLOGIES ET DANS LES AFFAIRES

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9 - L'EMERGENCE DES ERP sous L'EFFET D'UNE DOUBLE EVOLUTION DANS LES
75 76 78

FIGURE 10 - EVOLUTION DE L'INFORMATISATION VERS LES SYSTEMES ERP

FIGURE 12 - PYRAMIDE DES FORMES DEVALUATION D'UN PROJET SI (EVALUATION SELON LE CONTENU) FIGURE 13 - CHAMPS DE RECHERCHE SUR LES IMPACTS DES TI FIGURE 1 4 - MODELE CAUSAL DEL'IMPACT DES TI 116 119 120 121 122 123 125 128 135

FIGURE 15 - MODELE PROCESSUEL DE L'IMPACT DES TI FIGURE 1 6 - MODELE DECONVERSION DES DEPENSESTI EN VALEURORGANISATIONNELLE.; FIGURE 1 7 - PROCESSUS DE CREATION DELA VALEURTI FIGURE 18 - MODELE DE CONTINGENCE POUR LE SUCCES D'UN SYSTEME ERP FIGURE 19 - MODELE DE TABLEAU DE BORD POUR UN SYSTEME ERP FIGURE 2 0 LA CARTE IMPORTANCE-PERFORMANCE STANDARD

FIGURE 21 - TECHNIQUES DE MESURE EN FONCTION DE LA TANGIBILITE ET DE LA MESURABILITE DES BENEFICES TI FIGURE 22 - CORRESPONDANCE ENTRE LE PROJET TI (NATURE ET CONTEXTE) ET LES METHODES DEVALUATION FIGURE 2 3 - CADRE CONCEPTUEL DE L'ETUDE FIGURE 2 4 MODELE DE RECHERCHE 139 140 143 148

FIGURE 25 - DIFFERENTS TYPES DE RECHERCHE SELON LEUR ORIENTATION THEORIQUE/PRATIQUE... 161 FIGURE 2 6 CYCLE DE LA RECHERCHE 162 167 168 171 202

FIGURE 27 - ITERATION ENTRE LES DONNEES ET LES MODELES CONCEPTUELS SUCCESSIFS FIGURE 2 8 - ETAPES DE LA RECHERCHE FIGURE 2 9 ECHANTILLONNAGETHEORIQUE

FIGURE 30 - MESURES DE L'INTEGRATION DU SYSTEME ERP CHEZ ALPHA

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FIGURE 11 - EVOLUTION DU SYSTEME ERP ET DEVELOPPEMENTS ASSOCIES

18

FIGURE 31 - MESURES DE LA FLEXIBILITY DU SYSTEME ERP CHEZ ALPHA FIGURE 32 - MESURES DE LA TRANSVERSALITE DU SYSTEME ERP CHEZ ALPHA FIGURE 33 - LE S/PROCESSUS « ACHATS » CHEZ ALPHA FIGURE 34 - LE S/PROCESSUS « FABRICATION » CHEZ ALPHA FIGURE 35 - LES INDICATEURS DE PERFORMANCE DU S/PROCESSUS DE FABRICATION FIGURE 3 6 - PERSPECTIVES DE LA PERFORMANCE ORGANISATIONNELLE CHEZ ALPHA FIGURE 37 - LIENS DE CAUSALITE ENTRE DIFFERENTS INDICATEURS DE LA PERFORMANCE GLOBALE CHEZ ALPHA FIGURE 38 - EFFETS AUTOMATIONNELS, INFORMATIONNELS ET TRANSFORMATIONNELS CHEZ ALPHA FIGURE 39 - MESURES D'INTEGRATION DU SYSTEME ERP CHEZ BETA FIGURE 4 0 MESURES DE LA FLEXIBILITY DU SYSTEME ERP CHEZ BETA

203 204 205 207 208 209

211 212 224 225 226 227 231

FIGURE 41 - MESURES DE LA TRANSVERSALITE DU SYSTEME ERP CHEZ BETA FIGURE 4 2 LE SOUS-PROCESSUS D'ACHAT CHEZ BETA

FIGURE 4 3 - PERSPECTIVES DE LA PERFORMANCE ORGANISATIONNELLE CHEZ BETA FIGURE 44 - LIENS DE CAUSALITE ENTRE LES DIFFERENTES MESURES DE PERFORMANCE CHEZ BETA FIGURE 4 5 -

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232 233 244 245 246 247 248 249 250

EFFETS AUTOMATIONNELS, INFORMATIONNELS ET TRANSFORMATIONNELS CHEZ BETA

FIGURE 47 - MESURES DE LA FLEXIBILITY DU SYSTEME ERP CHEZ GAMMA FIGURE 48 - MESURES DE LA TRANSVERSALITE DU SYSTEME ERP (/BI) CHEZ GAMMA FIGURE 49 - LE PROCESSUS DE PRODUCTION CHEZ GAMMA FIGURE 5 0 - INDICATEURS DE PERFORMANCE DU PROCESSUS DE PRODUCTION CHEZ GAMMA FIGURE 51 - LES INDICATEURS DE PERFORMANCE ORGANISATIONNELLE CHEZ GAMMA FIGURE 52 - LIENS DE CAUSALITE ENTRE LES DIFFERENTS IPS CHEZ GAMMA FIGURE 53 - EFFETS AUTOMATIONNELS, INFORMATIONNELS ET TRANSFORMATIONNELS CHEZ GAMMA

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FIGURE 46 - MESURES D'INTEGRATION DU SYSTEME ERP CHEZ GAMMA

251 266 268

FIGURE 54 - COMPARAISON DES NIVEAUX DE FLEXIBILITY DES SYSTEMES ERP INSTALLES FIGURE 55 - COMPARAISON DE LA TRANSVERSALITE DES SYSTEMES ERP INSTALLES FIGURE 5 6 COMPARAISON DE LA TRANSVERSALITE DES SYSTEMES ERP INSTALLES (ERP AVEC BI POUR GAMMA) FIGURE 57 - CORRESPONDANCE ENTRE LESCARACTERISTIQUES D'UN ERP INSTALLE ET SA CONTRIBUTION A LA PERFORMANCE ORGANISATIONNELLE FIGURE 58 - COMPARAISON CAS PAR CAS SUR LES DIFFERENTES CARACTERISTIQUES DU SYSTEME ERP INSTALLE

269 277 278

LISTE DES ABREVIATIONS, DES SIGLES ET DES ACRONYMES AFMQ AHP AMT APQC APS ASUG B2B B2C BAIIA BI BPR CAD CAPITA Association des Fabricants de Meubles du Quebec Analytical Hierarchy Process Advanced Manufacturing Technology American Productivity & Quality Center Advanced Planning and Scheduling systems Americas' SAP Users' Group Business to Business Business to Clients Benefice Avant Impot, Interets et Amortissements Business Intelligence Business Process Reengineering Canadian Dollars Competitive Advantage Provided by an Information Technology Application : Computer-Assisted Qualitative Data Analysis Software : Computer Integrated Manufacturing : Chief Information Officer : Communication Oriented Production Inventory Control Systems Commercial-Off-The-Shelf Customer Relationship Management Doctorate in Business Administration Data Envelopment Analysis Directeur General Distribution Requirements Planning Decision Support Systems Enterprise Application Enterprise Application Integrators Enterprise Information Technology Enterprise Resources Management

CAQDAS CIM CIO COPICS COTS CRM DBA DEA DG DRP DSS EA EAI EIT ERM

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ERP ES EVA EWS GE GLITS GRH HEC IBM ICS 10 IP IPs IS IT ME MIS m.o.d. m.p. MPMP MRP II OA OAS OF OFS PDG PE PGI PME PV PVC R&D RH

Enterprise Resources Planning Enterprise System Economic Value Added Enterprise Wide Systems Grande Entreprise Global IT Strategic Gestion des Ressources Humaines Hautes Etudes Commerciales International Business Machines Inventory Control Systems Integration Organisationnelle Indicateur de Performance Indicateurs de Performance Information System Information Technology Moyenne Entreprise Management Information Systems Main d'osuvre directe Matieres premieres Mille Pieds Mesure Planche

MRP (MRP I)

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Material Requirements Planning Manufacturing Requirements Planning Ordre d' Achat Ordre d'Achat Suggere Ordre de Fabrication Ordre de Fabrication Suggere President Directeur General Petite Entreprise Progiciels de Gestion Integres Petites et Moyennes Entreprises Prix de Vente Polyvinyl Chloride (Polychlorure de Vinyle) Recherche et Developpement Ressources Humaines

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ROA ROE ROI ROS SAP

SCM SCP SE SGI SI SIAD SIG S-IS SI-S SQL ST .STACE TAM TCO TI TRI TQM UQTR USA USD VAN V/P XRP

: Return On Assets : Return On Equity : Return On Investment : Return On Sales : [en allemand] Systeme, Anwendungen, Produckte in der datenverarbeitung et [en anglais] : Systems, Applications and Products for data processing Supply Chain Management Systeme de Controle des Processus Systeme d'Entreprise Systeme de Gestion Integre Systeme d'Information Systeme d'Information d'Aide a la prise de Decisions Systeme d'Information de Gestion Systeme d' "Information Strategique" "Systeme d'Information" Strategique Structured Querry Language Systeme Transactionnel Social-Technical Approach to COTS Evaluation framework Technology Acceptance Model Total Cost of Ownership Technologie de l'lnformation Taux de rentabilite interne Total Quality Management Universite du Quebec a Trois-Rivieres United States of America United States Dollars Valeur Actuelle Nette Vice President Extended ERP

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REMERCIEMENTS Au terme de ce travail, je voudrais exprimer ma gratitude a toutes les personnes qui m'ont appuye de toutes sortes de facons. Sans leur concours, mon projet doctoral serait reste au stade de... projet. Au professeur Louis Raymond de l'UQTR, je dis merci du fond du coeur. C'est un homme d'une sagesse, d'une disponibilite et d'une generosite qui font de lui un directeur de recherche sans nul autre pareil. Son ouverture d'esprit, sa rigueur et son sens critique m'ont beaucoup edifie. Mes remerciements vont egalement aux professeurs Anne-Marie Croteau de l'Universite Concordia, John Ingham de l'Universite de Sherbrooke, Suzanne Rivard, de l'ecole des HEC-Montreal et Josee St-Pierre de l'UQTR, tous les quatre membres du comite de these, pour leurs precieux conseils. Je remercie toutes les personnes qui m'ont appuye dans mes contacts avec les entreprises : M. Gilles Beaudry, M. Jocelyn Drolet, M. Pierre-Andre Julien, M. Richard Lacoursiere, M. Denis Lagace, M. Eric Lampron, Mme Brigitte Prud'homme et Mme Josee St-Pierre. Merci aux directeurs successifs du programme de DBA pour leur soutien : M. Jean Lorrain au moment de mon admission au programme, Mme Camille Carrier et M. Claude Mathieu pendant mes etudes. Merci egalement a toutes les personnes qui gravitent autour de l'lnstitut de Recherche sur les PME de rendre ce milieu stimulant pour la recherche. Je ne saurais passer sous silence la precieuse collaboration des entreprises qui m'ont ouvert leurs portes pour cette etude. Je remercie les dirigeants et employes de ces entreprises de m'avoir genereusement et patiemment recu, et d'avoir accepte de partager leur experience. Enfin, un merci special a Angelique mon epouse, pour tout: son amour, son appui indefectible, sa patience, etc. Je sais qu'elle est tout autant fiere que soulagee que cette these finisse. J'associe a ces remerciements nos deux enfants, Janice et Bruce qui egaient notre vie et qui ont su me faire comprendre, malgre leur jeune age, que quelques arrets intempestifs du travail de recherche pour jouer avec ses enfants sont une source d'inspiration importante. A vous trois, Janice, Bruce et Angelique, je vous dedie ce travail. Sylvestre Uwizeyemungu Trois-Rivieres, le 02 aout 2007.

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« Enterprise resource planning (ERP) systems have become the de facto standardfor large and mid-sized organizations to run all their major functional and process operations » (Peslak, 2006, p. 1288).

PREMIER CHAPITRE INTRODUCTION Au fur et a mesure que renvironnement socio-economique evolue, les organisations font face a des exigences de plus en plus complexes, et pour y repondre, elles font appel a des outils technologiques et de gestion qui ne cessent d'etre developpes et qui tentent d'integrer cette complexite croissante. Le developpement des applications des systemes d'information (SI) et des technologies de l'information (TI) suit ce mouvement. Parmi les derniers developpements des SI/TI, les systemes de gestion integres (SGI), dits encore progiciels de gestion integres (PGI), mais plus connus sous le sigle d'ERP {enterprise resource planning), ont connu, depuis leur apparition sur le marche dans les annees 1990 (Miranda, 1999), une evolution fulgurante.

Le present travail porte sur le developpement d'une

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methodologie

d'evaluation de la contribution des systemes ERP a la performance organisationnelle. Mais avant d'elaborer sur l'objet de ce travail, sur son etendue et sa structure, il nous semble important de presenter succinctement ce qui fait l'interet des systemes ERP. On peut regrouper en trois principals categories les facteurs qui fondent cet interet: 1'evolution fulgurante du marche des systemes ERP, l'adoption massive de ces systemes par les entreprises aux contextes organisationnels varies, et enfin, l'importance des enjeux organisationnels vehicules par ces systemes (les benefices, les couts et les delais d'implantation, la complexite du processus d'implantation, la re-ingenierie des processus et les risques d'echec).

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