The Influence of Digital Transformation on the Effectiveness of Management Control in Moroccan Public Institutions: Foundations and Theoretical Framework

Abstract

This article examines the theoretical impact of digital transformation on the effectiveness of management control in Moroccan public institutions. It is based on a narrative and conceptual literature review, drawing on public management, information systems, and organizational innovation theories. The objective is to propose a conceptual model that integrates digital tools as levers for managerial performance. The study is structured around three main axes: the foundations of management control in the public sector, the challenges and tools of digital transformation, and the analysis of its effects on the effectiveness of management control. Four dimensions of digitalization are identified: process dematerialization, ERP systems, Big Data, artificial intelligence, and a digital-oriented organizational culture. The latter—based on values of innovation, agility, and strategic use of data—plays a central role in the adoption of technologies and the success of digital reforms. The article emphasizes that digital transformation is not limited to technical tools, but involves a deeper shift in practices, skills, and organizational cultures. By proposing a structured conceptual model, this research paves the way for future empirical investigations into the actual impact of digitalization on public sector management control.

JEL Classification : : M15, M41, O33, H83.

Paper type : Theoretical Research.