Digitalization of Management Control as a Lever for Decision-Making Performance and Organizational Competitiveness: A Case Study of a Moroccan Industrial Company

Abstract

Digital transformation is profoundly reshaping managerial practices, particularly in the field of management control. In the Moroccan context, characterized by increasing global competition and heightened demands for performance, transparency, and responsiveness, organizations are compelled to rethink their management tools and control processes. This study adopts a qualitative case study approach conducted across several sector (industry), aiming to analyze the digitalization of management control based on internal sources such as management reports, databases, dashboards, and digitized processes. The findings reveal that digitalization significantly enhances decision-making responsiveness, improves the quality and reliability of management information, and strengthens strategic anticipation capabilities. Nevertheless, several barriers persist, including insufficient digital skills, resistance to organizational change, and high investment costs. Organizations that successfully overcome these challenges are characterized by strong digital leadership, a coherent transformation strategy, and a managerial culture that fosters innovation.