From Big Data and Artificial Intelligence to Big Management Control

  • Youssef BELHAJ Faculty of Law, Economics and Social Sciences of Tetouan, Abdelmalek Essaâdi University, Morocco


New technologies are changing our society, how we make management and at the same time, the roles and missions of the Management Controller. Then it is important to note that Big Data and artificial intelligence constitute a base and a fundamental lever in the process of developing the profession of the management control that they must imperatively integrate them. 

The objective of this research is to analyze the impact of the integration of artificial intelligence and the Big Data on the profession of the management controller.

 In order to achieve the aforementioned research objective, it is crucial to adress the central question of this study, which is as follows: what is the impact of Big data technology and Artificial intelligence on management control?. For this, research largely based on exiting theories are proposed, more a qualitative study via no and semi- structured interviews have been started with management controllers, marketing specialists and information systems as well as.

 Our results show that the integration of Big Data and Artificial intelligence technology is both an opportunity and a threat for the management controller who must be proactive if he wishes to maintain his roles and place in the organization. Our results also show that the Big Data and artificial intelligence technology will create radical upheavals for management control function, so for the role and missions of management controllers. Regarding future evolutions, management controllers are globally informed that their missions may be influenced by these two technologies.

Nevertheless, these results can’t be generalized due to limited data, given the lack of a comprehensive representation of various industries. Also, part of our reflections being made on future events. This part of our analyzes is therefore not based on proven facts. It will be necessary as a result of the implementation of these technology to study their actual impacts on the missions of the missions of the Management Controller.


Keywords: Management Controller, Artificial intelligence, Big Data, Business partner, Big management control

JEL Classification :  L25,M15,O33

Paper type : Empirical Research


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How to Cite
BELHAJ, Y. (2023). From Big Data and Artificial Intelligence to Big Management Control. International Journal of Accounting, Finance, Auditing, Management and Economics, 4(5-2), 311-342.