Determining the impact of digitalization on the role of the management controller in moroccan companies: a qualitative and quantitative study

Résumé

The object of this study is the transformation of the role of the management controller under the influence of the integration of digital technologies. The problem to be resolved lies in the fact that the integration of digital technologies, on its own, does not necessarily lead to the transformation of the management controller’s role into that of a true strategic partner within Moroccan companies. The study therefore examines how digitalization, the transformation of management control practices and digital competencies contribute to this evolution. The study adopts a mixed-methods approach, based on semi-structured interviews and a questionnaire administered, in turn, to a sample of 20 and 75 managers. The results show that digitalization has a significant impact on the operational practices of management controllers (β = 0.690; t = 10.228; p = 0.000), with a large effect size (f2 = 0.907). However, neither the transformation of practices (β = 0.256; p = 0.181), nor digital skills (β = 0.270; p = 0.152), nor their interaction (β = –0.005; p = 0.971) have a significant effect on the evolution of the role towards that of a business partner. The model explains 48.7% of the variance in changes to the role (R2 = 0.487) and 47.5% of the variance in the transformation of practices (R2 = 0.475). The results show that the evolution of the management controller’s role depends not only on digitalization trends, but also on other variables such as management support, organizational culture, and involvement in decision-making processes, the organization’s digital maturity and the governance mechanisms in place. These findings can guide managers in Moroccan companies to redefine responsibilities, reorganize structures and shift the organizational culture towards cross-functional collaboration and greater cooperation, in order to transform the role of their management controllers into genuine partners for decision-makers

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