In recent years, digital transformation has emerged as a pivotal force reshaping industries and organizations worldwide, making it a central topic in both research and practice [14]. As organizations increasingly embark on digital transformation initiatives to stay competitive and improve operational efficiency, a substantial body of literature has developed around the success factors necessary for these transformations. Digital transformation positively impacts all functions of a firm, including management control. However, digital transformation presents a dual challenge for management controllers, as it (1) changes the management control function and (2) transforms the entire firm, which must be accompanied by management control [21]. Despite the growing body of literature on digital transformation, limited attention has been given to the role and perspectives of management controllers in driving these changes. Given their strategic position within the firm, recognizing management controllers’ unique perspectives and contributions to achieving successful digital transformation is essential in this context. Based on a qualitative methodology involving semi-structured interviews, this study identifies the success factors of digital transformation as perceived by management controllers.

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Management Controllers’ Perception of Digital Transformation’s Success Factors: Literature Review and Exploratory Study in the Moroccan Context

  • Dikra El Maguiri,
  • Nihal El Mountassir,
  • Zineb Rigalma

摘要

In recent years, digital transformation has emerged as a pivotal force reshaping industries and organizations worldwide, making it a central topic in both research and practice [14]. As organizations increasingly embark on digital transformation initiatives to stay competitive and improve operational efficiency, a substantial body of literature has developed around the success factors necessary for these transformations. Digital transformation positively impacts all functions of a firm, including management control. However, digital transformation presents a dual challenge for management controllers, as it (1) changes the management control function and (2) transforms the entire firm, which must be accompanied by management control [21]. Despite the growing body of literature on digital transformation, limited attention has been given to the role and perspectives of management controllers in driving these changes. Given their strategic position within the firm, recognizing management controllers’ unique perspectives and contributions to achieving successful digital transformation is essential in this context. Based on a qualitative methodology involving semi-structured interviews, this study identifies the success factors of digital transformation as perceived by management controllers.