Artificial Intelligence at the Service of the Management Controller Profession

Meriam Dekri ()
Additional contact information
Meriam Dekri: University Cadi Ayyad, LIRE-MD, Faculty of Law, Economy and Sociales Sciences

Chapter Chapter 14 in Impact of Artificial Intelligence (AI) and the Global Financial Crisis on Development in Africa, 2026, pp 279-286 from Springer

Abstract: Abstract Artificial intelligence has revolutionized humanity; its growth is certainly due to its undeniable ability to analyze and process a wide range of data and to reproduce knowledge, thus becoming a real competitor to human beings. From medicine to social sciences and human sciences, artificial intelligence has heralded major upheavals that are often criticized but highly exalted. In our paper, we will try to study the impact of the adoption of artificial intelligence on one of the most recommended and requested professions within organizations: management control. Thus, we propose to draw up a state-of-the-art around the evolution of the profession of management controller since the appearance of the function in the nineteenth century at General Motors to the present day. We will thus cover the main stops that constituted major turning points in the practice of the management controller's profession, namely ERP and business intelligence. Our analysis is carried out under the influence of technology acceptance theory.

Keywords: Management controller; Artificial intelligence; Metamorphosis; Profession; Technology (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-94518-2_14

Ordering information: This item can be ordered from
http://www.springer.com/9783031945182

DOI: 10.1007/978-3-031-94518-2_14

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().