Résumé
This paper studies the evolution of the management controller activity profile after ERP (Enterprise Resource planning) implementation based on the model of Besson (1999) drawing up two activity profiles for the management controller: “yesterday” and “tomorrow”. The results of the questionnaire survey conducted in a service multinational show an activity profile relatively close to "yesterday" model. According to the results of the interviews survey, the evolution of the management controller activity profile would be in stepwise with the implementation of business intelligence tools and a displayed willingness of the top management.