From management control to intelligent performance management: Digital transformation, data and artificial intelligence applied to management control

The rise of data and digital technologies is profoundly transforming the way organizations manage. In an environment marked by uncertainty and rapid change, management control is no longer confined to monitoring past performance, but is asserting itself as a central instrument of strategic steering.This book analyzes the changes taking place in management control in the age of data, information systems and artificial intelligence. It highlights the shift from a reporting approach to a more dynamic management approach, based on analysis, anticipation and decision support. Drawing on recognized theoretical frameworks and recent work, it offers an integrated reading of the links between digitization, performance and intelligent management, while highlighting the organizational, human and ethical challenges of these transformations, particularly in emerging contexts such as Morocco.