Impact of corporate strategy on the digitalization of management control: evidence from Moroccan companies
Keywords:
Digitalization, Management control, Corporate Strategy, Moroccan Companies
Abstract
For several years, digitalization has become a significant and essential strategic issue for companies, affecting all their functions, including Human Resources Management (HRM), logistics, finance, etc. It is the subject of several research studies, especially in developed countries. Unfortunately, this type of work is still largely absent in developing countries. In this context, this paper, based on a survey conducted among forty-two companies in Morocco, attempts to answer two main questions. First, how can we assess the degree of digitalization of management control in these companies? Second, does corporate strategy have a significant impact on this digitalization? The main study results indicate that the level of digitalization can be classified as "moderate." Additionally, we have shown that strategy has a significant impact on the digitalization of management control; specifically, prospector companies adopt more digital management control systems than defender companies. This research work makes important contributions at both the theoretical and managerial levels.
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References
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27. Ezzamel M., Hart H. (1987), Advanced Management Accounting: An Organisational Emphasis, Cassell, London.
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34. Pock, T. (2007). Contingency-based Design of Management Control Systems. Doctoral Thesis, University of St. Gallen Graduate School of Business Administration, Economics, Law, and Social Sciences (HSG).
35. Ross, J. W., Beath, C. M., Sebastian, I., M. (2017). Digitized ≠ Digital. MIT CISR Research Briefings, 18(10): 1-3.
36. Simons R. (1987), Accounting control systems and business strategy : an empirical analysis, Accounting, Organizations and Society, Vol. 12, n°4, p. 357-374 ;
37. Trahand D. (1982), Le contrôle de gestion : quel style adopter ? Revue Française de Gestion, septembre-octobre, p. 45-69 ;
38. Vasarhelyi, M. A., Kogan, A., Tuttle, B. M. (2015). Big Data in Accounting: An Overview Accounting Horizons. 29(2): pp. 381-396.
39. Warren Jr., J. D., Moffitt, K. C., Byrnes, P. (2015). How Big Data Will Change Accounting. 29(2): 397-407.
40. We Are Social et Hootsuite (reports 2022, 2023), https://wearesocial.com /.
2. Anthony, R. N. (1965). Planning and Control Systems, A Framework for Analysis, Division of Research, Boston, Harvard University.
3. Anthony, R.N. (1988). The management Control function. Harvard Business School Press.
4. Appelbaum, D., Kogan, A., Vasarhelyi, M., Yan, Z. (2015). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems. 25 : 29-44.
5. Benga, B. and Elhamma, A. (2024). Navigating the Digital Frontier: A Literature Review on Business Digitalization. European Scientific Journal, ESJ, 20 (10), 107-125, https://doi.org/10.19044/esj.2024.v20n10p107
6. Bennani, S. and Elhamma, A. (2015), La comptabilité en finance islamique selon les normes aaoifi. Editions universitaires européennes.
7. Bos, C. (2018), La transformation digitale, vers un management stratégique augmenté?, Céline Bos, Ea Conseil & formation, DIF 2018, Lyon, 2018.
8. Bouquin, H. (1999), Contrôle et stratégie, in Collasse B. (coord.), Encyclopédie de Comptabilité Contrôle Audit, Economica ;
9. Bouquin, H. (2001), Le contrôle de gestion, 5ème édition, PUF, collection Gestion.
10. Cavelius, F., Endenich, Ch. et Zicari, A. (2018). L’impact de la digitalisation sur le role du controleur de gestion. Transitions numériques et informations comptables, May, Nantes, France. pp.cd-rom. ffhal-01907810f.
11. De La Villarmois, O., Tondeur, H. (2005), Contrôle et stratégie : éléments empiriques, Cahier de recherche, CLAREE, UPRESA CNRS 8020, mai;
12. Dent, J. F. (1990), Strategy, organization and control: Some possibilities for accounting research, Accounting, Organizations and Society, 15 (1/2).
13. Desreumaux, A. (1998), Théorie des organisations, éd. EMS.
14. Dorn, D. (2017), La montée en puissance des machines : comment l’ordinateur a changé le travail, Revue française des affaires sociales, 1, 35-63.
15. Elhamma, A. (2011). Impact de la stratégie sur le contenu des tableaux de bord : cas des entreprises au Maroc, Revue Congolaise de Gestion, N° 14, pp.57-77.
16. Elhamma, A. (2012). The activity based costing in morocco: Adoption and diffusion. Arabian Journal of Business and Management Review, 1 (6), 33-45.
17. Elhamma, A. (2013). Influence de la taille, la stratégie et la structure organisationnelle sur l’adoption de la comptabilité par activité au Maroc, Revue Gestion et Organisation, 5 (1), pp. 27-32.
18. Elhamma, A. (2013). The impact of business strategy on budgetary evaluation in Moroccan Firms: An emprical study, International Journal of Accounting Research, 1 (2), pp.1-7.
19. Elhamma, A. (2023). Digitalisation et incertitude environnementale : cas du contrôle de gestion des entreprises marocaines. Revue Économie, Gestion et Société, 1 (39). https://doi.org/10.48382/IMIST.PRSM/regs-v1i39.42390
20. Elhamma, A. (2023). Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation. Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-04-2022-0145
21. Elhamma, A. (2023). Numérisation du contrôle de gestion en fonction du secteur d’activité : résultats d’une étude empirique, Moroccan Journal of Entrepreneurship, Innovation and Management, 8 (1&2), 59-68. DOI : https://doi.org/10.48396/IMIST.PRSM/mjeim-v8i1%20&%202.43254
22. Elhamma, A. (2024). Determinants of national IFRS adoption: evidence from the Middle East and North Africa region. International Journal of Accounting, Auditing and Performance Evaluation, 20 (1-2), 69-90, https://doi.org/10.1504/IJAAPE.2024.135535
23. Elhamma, A. and El-Moumane, R. (2023). Impact de la taille sur la digitalisation du contrôle de gestion des entreprises marocaines : résultats d’une enquête. Alternatives Managériales Economiques, 5 (3), 182-199. DOI: https://doi.org/10.48374/IMIST.PRSM/ame-v5i3.41916
24. Elhamma, A. and El-Moumane, R. (2023). Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco. International Journal of Management, Accounting & Economics 10 (6), 412-424. https://doi.org/10.5281/zenodo.8216014
25. Elhamma, A. and Moalla, M. (2015). Impact of uncertainty and decentralization on activity-based costing use. International Journal of Accounting and Economics Studies 3 (2), 148-155.
26. Elhamma, A. and Zhang, Yi. (2013). The relationship between activity-based costing, business strategy and performance in Moroccan enterprises, Journal of Accounting and Management Information Systems, Vol. 12, n°1, pp. 22-38.
27. Ezzamel M., Hart H. (1987), Advanced Management Accounting: An Organisational Emphasis, Cassell, London.
28. Fähndrich, J. (2023). A literature review on the impact of digitalisation on management control. Journal of Management Control, 34, 9–65 (2023). https://doi.org/10.1007/s00187-022-00349-4
29. Fisher J. (1995), Contingency-Based Research on Management Control Systems: Categorization by Levels of Complexity, Journal of Accounting Literature, Vol. 14.
30. Langfield-Smith K. (1997), Management Control Systems and Strategy: A critical review, Accounting, Organisations and Society, Vol. 22, n° 2, p. 207-232;
31. Mintzberg H. (1979), The structuring of organizations, Englewood Cliffs, NJ: Prentice Hall.
32. Otley D.T. (1980),The Contingency Theory of Management Accounting: Achievement and Prognosis, Accounting, Organizations and Society, Vol. 5, n°4, pp. 194-208.
33. Pan, G., Seow, P. (2016), Preparing accounting graduates for digital revolution: a critical review of information technology competencies and skills development Journal of education for business, 91 (3), pp. 166-175.
34. Pock, T. (2007). Contingency-based Design of Management Control Systems. Doctoral Thesis, University of St. Gallen Graduate School of Business Administration, Economics, Law, and Social Sciences (HSG).
35. Ross, J. W., Beath, C. M., Sebastian, I., M. (2017). Digitized ≠ Digital. MIT CISR Research Briefings, 18(10): 1-3.
36. Simons R. (1987), Accounting control systems and business strategy : an empirical analysis, Accounting, Organizations and Society, Vol. 12, n°4, p. 357-374 ;
37. Trahand D. (1982), Le contrôle de gestion : quel style adopter ? Revue Française de Gestion, septembre-octobre, p. 45-69 ;
38. Vasarhelyi, M. A., Kogan, A., Tuttle, B. M. (2015). Big Data in Accounting: An Overview Accounting Horizons. 29(2): pp. 381-396.
39. Warren Jr., J. D., Moffitt, K. C., Byrnes, P. (2015). How Big Data Will Change Accounting. 29(2): 397-407.
40. We Are Social et Hootsuite (reports 2022, 2023), https://wearesocial.com /.
Published
2024-11-09
How to Cite
El-Moumane, R., & Elhamma, A. (2024). Impact of corporate strategy on the digitalization of management control: evidence from Moroccan companies. European Scientific Journal, ESJ, 35, 26. Retrieved from https://eujournal.org/index.php/esj/article/view/18740
Section
ESI Preprints
Copyright (c) 2024 Rajae El-Moumane, Azzouz Elhamma
This work is licensed under a Creative Commons Attribution 4.0 International License.
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