Towards a new paradigm of management control: from assistant AI to autonomous AI supervised by humans - Literature review and bibliometric analysis

Vers un nouveau paradigme du contrôle de gestion: de l'IA assistante à l'IA autonome supervisée par l'humain Revue de littérature et analyse bibliométrique

Ghita Sebban and Karim Charaf
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Ghita Sebban: ISCAE - Institut Supérieur de Commerce et d'Administration des Entreprises
Karim Charaf: ISCAE - Institut Supérieur de Commerce et d'Administration des Entreprises

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Abstract: Abstract This paper presents a structured literature review and bibliometric analysis aimed at exploring how Artificial Intelligence (AI) is reshaping the tools, practices, and roles within the management control function. Drawing from a corpus of 57 peer-reviewed articles extracted from the Web of Science database, published between 2010 and the first half of 2025, and selected through the PRISMA protocol, the study uncovers key research trends, conceptual developments, and the main challenges surrounding AI adoption in management accounting and control. The reseach problem statement guiding this study is as follows : To what extent does AI generate a paradigmatic shift in management control, and how does it redefine the role of the controller ? The bibliometric findings highlight both the growing academic interest in the topic and its exploratory, yet fragmented, nature. The results show that AI enhances the management control function through significant improvements of its tools through automation, predictive capabilities and more intercative decision-making, and offers the potential to transform its scope. Beyond these evolutions, AI opens the way for a more material revolution and for a significant paradigm shift from an augmented controller supported by digial tools to the prospect of semi-autonomous AI agents supervised by controllers. The paper concludes that this transformation remains underexplored and calls for future research on its theoritical, methodological and ethical implications for the management control function.

Keywords: Bibliometric Analysis; Management Control; Strategic Transformation; Paradigm shift; Adoption technologique. Evolution paradigmatique.; Transformation stratégique; Analyse bibliométrique; Contrôle de gestion; Intelligence artificielle; Intelligence artificielle Contrôle de gestion Analyse bibliométrique Transformation stratégique Adoption technologique. Evolution paradigmatique. JEL Classification : G00 M10 O32 Type du papier : Recherche Théorique Artificial Intelligence Management Control Bibliometric Analysis Strategic Transformation Technology Adoption. Classification JEL : G00 M10 O32 (search for similar items in EconPapers)
Date: 2025-11
Note: View the original document on HAL open archive server: https://hal.science/hal-05380742v1
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, 6 (12), pp.372-393. ⟨10.5281/zenodo.17664952⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05380742

DOI: 10.5281/zenodo.17664952

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