International Journal For Multidisciplinary Research

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Digital Revolution and Management Control Practices: The Impact of Digitalization in Moroccan Private Companies

Author(s) EL HAJI TAOUFIK, CHARIF MOHAMED, ZAAM HOURIA, KHADIJA AIT KAROUM
Country Morocco
Abstract This paper aims to investigate how digitalization activity influences the management control practices of Moroccan private enterprises. With technologies developing daily, organizations are grappling with how best to utilize these technologies in their MCs, thus the need for development. The main research question of this paper is therefore to: Examine the impact that digital transformation brings to the decision making, performance measurement and resource allocation in private firms in Morocco.
To this end, the current study used both survey and interview questionnaires with managers drawn from different sectors and industries. These results therefore indicate that digitalization indeed increases the level of transparency and flow of daily monitoring information required in the management practices to increase its operational efficiency and overall strategic flexibility. That being said, the study also outlines some of the problematic areas like, resistance to change, training employees to learn how to deal with new tools. In conclusion, thus, despite the opportunities that the new digital reality opens to the approach and development of the management control systems in Moroccan private companies, this new reality poses a number of challenges which have to be met to improve the opportunities fully.
The study adds to the current body of knowledge regarding digitalization of operations and the impact it has on managerial processes and provides recommendations to those practitioners seeking to enhance their effectiveness within the context of digitally enabled business environment.
Keywords Digitalization, Management Control Practices, Moroccan Private Companies, Digital Transformation, Decision-Making Processes, Performance Measurement, Resource Allocation, Digital Technologies, Artificial Intelligence (AI), Big Data Analytics.
Field Sociology > Administration / Law / Management
Published In Volume 6, Issue 5, September-October 2024
Published On 2024-10-31
Cite This Digital Revolution and Management Control Practices: The Impact of Digitalization in Moroccan Private Companies - EL HAJI TAOUFIK, CHARIF MOHAMED, ZAAM HOURIA, KHADIJA AIT KAROUM - IJFMR Volume 6, Issue 5, September-October 2024. DOI 10.36948/ijfmr.2024.v06i05.29867
DOI https://doi.org/10.36948/ijfmr.2024.v06i05.29867
Short DOI https://doi.org/g8p2qx
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