Artificial Intelligence and Management Control: Toward a Redefinition of Managerial Practices

Abstract

This article aims to identify the potential, limitations, and challenges associated with artificial intelligence (AI) in the field of management control.

Despite the growing interest in AI within organizations, the literature remains limited regarding its specific impact on management control practices.

This article thus seeks to address this gap by offering a narrative and structured literature review of the main contributions of AI in the field of management control.

The results show that AI can contribute to the automation of repetitive tasks, improved data analysis and predictive capabilities, and, furthermore, the optimization of the decision-making process. It also contributes to the evolution of the management controller’s role, shifting from that of an information provider to that of a business partner. Nevertheless, these contributions depend largely on data quality, the reliability of the tools used, user skills, as well as ethical and security considerations. The final decision therefore remains a human responsibility, with AI acting primarily as an analytical and decision-support tool.

Classification JEL : M41, M15, O33

Paper type: Theoretical Research