When Digitalization Reshapes Management Control: Organizational Dynamics in the Moroccan Public Hospital Sector

Abstract

This article examines the impact of digitalization on management control within a Moroccan public university hospital. Based on a qualitative case study approach combining semi-structured interviews, participant observation, and document analysis, the study highlights a gradual shift in management control toward a more strategic, interactive, and data-driven decision-making system. The findings also reveal a redefinition of the management controller’s role, increasingly focused on analysis and managerial support rather than mere information production. However, this transformation remains conditional on the adoption of digital tools, the development of analytical skills, and the organizational constraints specific to the public hospital context.