THE TRANSFORMATION OF MANAGEMENT CONTROL IN THE AGE OF BUSINESS INTELLIGENCE AND ARTIFICIAL INTELLIGENCE: AN EMPIRICAL STUDY IN MOROCCO.

Résumé

Intelligence (BI) and Artificial Intelligence (AI) tools is associated with the value-creation mechanisms of the management controller within organisations.

Methodology: Grounded in a theoretical framework drawing on Anthony (1965), Lambert and Sponem (2009), Moll and Yigitbasioglu (2019), Davenport and Harris (2007), and Bhimani and Willcocks (2014), the study adopts a hypothetico-deductive approach and a quantitative methodology, with a cross-sectional design and a non-probability convenience sample. A structured questionnaire was administered to 80 professionals in management control, internal audit, and financial management, primarily based in Morocco and France. The primary field of study is Company X, a large multinational group operating in Morocco.

Findings: The statistical analysis provides support for all four research hypotheses (p < 0.001). Analytical BI Maturity is significantly and positively associated with the value creation of the management controller's role, in particular as reflected in the quality of managerial information (H1: r = 0.610; α = 0.917); Operational AI Integration is also positively associated with value creation, in particular as reflected in the controller's evolution towards a business-partner role (H2: r = 0.621; α = 0.847); and Cognitive AI Capabilities are likewise positively associated with value creation, in particular as reflected in the strengthening of forward-looking performance-management capabilities (H3: r = 0.571; α = 0.791). In addition, Digital Organizational Maturity – encompassing digital competencies, top-management support, and data quality – is itself positively and significantly related to value creation (H4: r = 0.754; α = 0.871). These findings suggest that value creation in management control is associated with both the maturity of BI/AI tools and the organisational maturity required for their effective integration and use. As the design is cross-sectional and correlational, these results indicate statistical associations rather than causal effects.

Originality/Value: This research provides original empirical evidence by quantifying, in an under-explored predominantly Moroccan context, the strength of the association between Digital Organizational Maturity and value creation through BI/AI tools.

Research Limitations/Implications: the study is based on small, non-probability sample (N=80) wich limits generalizability of findings. The cross-sectional design and bivariate correlations preclude causal inference and assessment of each explanatory variable's unique contribution. Future research could use larger samples, longitudinal designs, cross-country comparisons, multivariate analyses, while investigating the potential moderating role of organizational digital maturity.

Practical Implications: The findings suggest that BI/AI investment alone may not be sufficient for value creation, and the results are consistent with the view that parallel investment in digital competencies, managerial sponsorship, and data governance is also relevant. Prioritised operational recommendations are proposed as prospective suggestions by the authors for Company X and, more broadly, for organisations undergoing digital transformation of their management-control function, to be interpreted with caution given the sample size and the correlational design.