The Impact of Digitalization on Management Control Effectiveness in Moroccan SMEs: The Case of the Construction Sector BTP[L'impact de la digitalisation sur l'efficacité du contrôle de gestion des PME Marocaines Cas du secteur BTP]

Despite the growing interest in organizational digitalization, empirical studies examining its impact on management control in Moroccan small and medium-sized enterprises (SMEs), particularly in the Building and Public Works (BPW) sector, remain scarce. Moreover, few studies have employed structural equation modeling to investigate these relationships in this specific context. This study aims to examine the effect of digitalization on management control effectiveness while assessing the mediating role of the evolving role of management controllers. A quantitative survey was conducted among 57 management controllers working in Moroccan BPW SMEs. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that digitalization has a positive and significant effect on management control effectiveness (β = 0.600, p < 0.001) and on the evolving role of management controllers (β = 0.642, p < 0.001). Furthermore, the evolving role of management controllers positively influences management control effectiveness (β = 0.499, p < 0.05) and mediates the relationship between digitalization and management control effectiveness. This study contributes to the literature by providing empirical evidence from the underexplored context of Moroccan BPW SMEs and extends current knowledge on the digital transformation of management control. From a managerial perspective, the findings highlight the importance of aligning digital investments with the development of management controllers' competencies and responsibilities to enhance the effectiveness of management control systems.