ERP user satisfaction as situated practice: compensatory dynamics among management controllers in Morocco

Abstract

Purpose This paper aims to investigate the daily practices of Moroccan management controllers with Enterprise Resource Planning (ERP) systems. Moving beyond technical assessments, it explores how their satisfaction emerges from situated practical and organizational contexts. The research seeks to understand how these professionals navigate their roles in a developing economy marked by resource constraints and distinct organizational cultures. Design/methodology/approach A qualitative, interpretive research design was used, which included in-depth, semi-structured interviews with 20 management controllers from various Moroccan companies. This sample size provided sufficient depth for interpretive inquiry, and saturation was confirmed. The interview data were analysed using an iterative thematic process that included coding, constant comparison and refinement. Findings ERP satisfaction stems not only from technical features but from a self-reinforcing Cycle of Compensatory Practice, in which management controllers dynamically negotiate organizational constraints using situated practices. This cycle begins with a lack of organizational governance and training, prompting bricolage practices that create and sustain an illusion of integration. These practices consume strategic capacity and anchor their professional identity as scorekeepers rather than business partners. The specific socio-organizational context of Morocco further locks this cycle in place, making satisfaction a fragile and contingent outcome of daily coping rather than system quality alone. Research limitations/implications This study adopts an interpretive qualitative design aimed at developing an in-depth, context-sensitive understanding of how ERP satisfaction is enacted in practice by management controllers in Morocco. As such, the objective is analytical and theoretical insight, not statistical generalization. Consequently, the findings are presented as a contextualized theorization, the Cycle of Compensatory Practice, grounded in close engagement with management controllers’ lived experiences. While the rich description of the Moroccan context enables an assessment of the framework’s potential transferability to settings with comparable institutional characteristics, any such application requires careful attention to local specificities. Practical implications This study suggests that improving ERP outcomes requires interventions that directly counter the Cycle of Compensatory Practice. Organizations should empower management controllers with clear governance mandates to address the organizational voids; provide ongoing, analytical training to reduce reliance on compensatory bricolage; foster collaborative long-term relationships with integrators for contextual support; and involve controllers early in ERP projects to mitigate identity regression and leverage their expertise as business partners. Originality/value This study makes two key contributions. Theoretically, it advances a contextualized, processual understanding of ERP satisfaction by introducing the “Cycle of Compensatory Practice” model. The framework shows that satisfaction emerges from the interplay of organizational voids, institutionalized bricolage, identity negotiation and contextual forces, moving beyond deterministic models. Empirically, by entering management controllers and positioning Morocco as a “theoretical amplifier”, this research illuminates the situated, daily practices through which these professionals navigate and make sense of ERP systems in developing economies, offering insights often invisible in factor-based studies.