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The Use of New Technologies in Management Control Systems and their Impact on Managerial Innovation

Author

Listed:
  • Kaninda Mukena Carlos

    (Université Pédagogique Nationale)

  • El Kezazy Hamza

    (UIT - Université Ibn Tofaïl)

  • Hilmi Yassine

    (UCD - Université Chouaib Doukkali)

  • Helmi Driss

    (UMD [Université Mohamed 1er] [Université Mohamed Premier] - Université Mohamed Ier [Oujda, Maroc] = Mohamed I University [Oujda, Morocco] = جامعة محمد الأول (ar))

  • Hajrioui Zahra

    (UCD - Université Chouaib Doukkali)

Abstract

The integration of new technologies into management control systems has led to significant changes in management practices, presenting both opportunities and ethical challenges. This paper explores these changes and highlights the importance of addressing ethical considerations in technology use. The literature review covers the evolution of technology in management control systems and the role of ethics in driving innovation. It discusses emerging technologies like artificial intelligence, Big Data, process automation, and the Internet of Things, and their impacts on management practices. Case studies illustrate real-world ethical challenges and organizational responses, revealing valuable lessons and best practices. The paper underscores the need for a proactive approach to ethical management. Managers should be aware of the ethical implications of technology and implement strong ethical practices. Future research should focus on understanding the ethical challenges of emerging technologies, factors influencing the adoption of ethical practices, and the long-term effects of ethical management on organizational performance.

Suggested Citation

  • Kaninda Mukena Carlos & El Kezazy Hamza & Hilmi Yassine & Helmi Driss & Hajrioui Zahra, 2024. "The Use of New Technologies in Management Control Systems and their Impact on Managerial Innovation," Post-Print hal-04852701, HAL.
    • Handle: RePEc:hal:journl:hal-04852701
    DOI: 10.57239/PJLSS-2024-22.2.00133
    Note: View the original document on HAL open archive server: https://hal.science/hal-04852701v1
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    References listed on IDEAS

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    1. Simone Colle & Patricia H. Werhane, 2008. "Moral Motivation Across Ethical Theories: What Can We Learn for Designing Corporate Ethics Programs?," Journal of Business Ethics, Springer, vol. 81(4), pages 751-764, September.
    2. Jones, Thomas M. & Felps, Will, 2013. "Shareholder Wealth Maximization and Social Welfare: A Utilitarian Critique," Business Ethics Quarterly, Cambridge University Press, vol. 23(2), pages 207-238, April.
    3. Hamza El Kezazy & Yassine Hilmi, 2023. "Improving Good Governance Through Management Control in Local Authorities," Post-Print hal-04422229, HAL.
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    More about this item

    Keywords

    New Technologies + Management Control + Systems Innovation + Organizational Performance + Big Data;

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