The Evolution of the Management Control Function in the Digital Age: A Qualitative Study[L'évolution du métier des contrôleurs de gestion à l'ère de la digitalisation : étude qualitative]

The emergence of information technologies and the digitalization of information systems have a significant impact on the transformation of modern organizations as well as on the practices of management controllers, particularly through the integration of Enterprise Resource Planning (ERP) systems and Business Intelligence (BI) tools. These technological solutions enable the automation of tasks, the centralization of data, and the facilitation of decision making processes. Today, organizations increasingly rely on tools that optimize management, analysis, and sharing of information that is essential to their activities. In this context, the role of the management controller is evolving from a primarily operational function focused on the production of financial data and the assurance of information reliability within the organization toward a more analytical and strategic role. This function has undergone substantial changes with the integration of ERP and BI systems. While numerous studies have examined this issue in an international context, relatively few have addressed it within the Moroccan context. This article aims to contribute to the literature on the evolution of the management controller's role in Moroccan companies through a qualitative study conducted within two Moroccan firms, X and Y. The study is based on semi-structured interviews with four management controllers, complemented by interviews with two financial managers. The two companies studied have well-structured management control functions and make use of technological tools such as ERP systems and Business Intelligence (BI). The analysis of the impact of integrating these tools reveals increased process automation and data centralization, allowing management controllers to focus on higher value-added analytical activities. However, despite these technological advancements, their involvement in strategic decision-making remains limited due to a persistent centralization of decision-making authority, thereby hindering the evolution toward a true Business Partner.