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Artificial Intelligence at the Service of the Management Controller Profession

In: Impact of Artificial Intelligence (AI) and the Global Financial Crisis on Development in Africa

Author

Listed:
  • Meriam Dekri

    (University Cadi Ayyad, LIRE-MD, Faculty of Law, Economy and Sociales Sciences)

Abstract

Artificial intelligence has revolutionized humanity; its growth is certainly due to its undeniable ability to analyze and process a wide range of data and to reproduce knowledge, thus becoming a real competitor to human beings. From medicine to social sciences and human sciences, artificial intelligence has heralded major upheavals that are often criticized but highly exalted. In our paper, we will try to study the impact of the adoption of artificial intelligence on one of the most recommended and requested professions within organizations: management control. Thus, we propose to draw up a state-of-the-art around the evolution of the profession of management controller since the appearance of the function in the nineteenth century at General Motors to the present day. We will thus cover the main stops that constituted major turning points in the practice of the management controller's profession, namely ERP and business intelligence. Our analysis is carried out under the influence of technology acceptance theory.

Suggested Citation

  • Meriam Dekri, 2026. "Artificial Intelligence at the Service of the Management Controller Profession," Springer Proceedings in Business and Economics, in: Shani D. Carter & Andrea Smith-Hunter & Laura Best (ed.), Impact of Artificial Intelligence (AI) and the Global Financial Crisis on Development in Africa, chapter 0, pages 279-286, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-94518-2_14
    DOI: 10.1007/978-3-031-94518-2_14
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