The Management Controller in the Era of Digital Transformation: Proposal of a Conceptual Framework for Emerging Skills and Roles

Le contrôleur de gestion à l’ère de la transformation digitale: proposition d’un cadre conceptuel des compétences et rôles émergents

Hind Habibi and Azzouz Elhamma
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Hind Habibi: UIT - Université Ibn Tofaïl
Azzouz Elhamma: UIT - Université Ibn Tofaïl

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Abstract: Digital transformation is reshaping the tools, practices, and responsibilities of management control. Prior research has often examined digital technologies, task evolution, controller competencies, and the business partner role separately, which makes it difficult to understand the mechanisms linking these dimensions. This theoretical article addresses that fragmentation by proposing an integrated conceptual framework that links digital levers, digitalized management control practices, emerging competencies, and the strategic role of management controllers. The framework is based on an integrative review of the literature on digital transformation, management control, dynamic capabilities, technology acceptance, and professional competencies. It formulates three theoretical propositions that have not yet been empirically tested. The first proposition states that ERP systems, Business Intelligence, Big Data, automation, and artificial intelligence foster automated and more reliable reporting, predictive analysis, and faster access to decision-relevant information. The second proposition suggests that these transformed practices require the development of digital, analytical, interpretive, communication, and relational competencies. The third proposition links these competencies to a stronger strategic role based on anticipation, managerial dialogue, and decision support. The framework also incorporates data quality, managerial support, digital culture, and human judgment as conditions for appropriation, while recognising a feedback effect through which a stronger strategic role may influence later digital choices. The contribution therefore lies in conceptualising the augmented management controller as a professional who combines technological tools, analytical expertise, managerial communication, and critical judgment. The framework provides a coherent basis for future empirical research, particularly in Moroccan organisations and other emerging-economy contexts. Comparative validation remains necessary.

Keywords: Performance management; Conceptual framework; Artificial intelligence; Digital skills; Digital transformation; Management control; Transformation digitale; Contrôle de gestion; Cadre conceptuel; Pilotage de la performance; Intelligence artificielle; Compétences digitales (search for similar items in EconPapers)
Date: 2026
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2026, 7 (10), pp.424-439. ⟨10.5281/zenodo.21874787⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05734058

DOI: 10.5281/zenodo.21874787

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