Intelligent, Predictive and Ethical Management Control in the Age of AI: An Empirical Study of Professional Transformations in Morocco

Artificial intelligence (AI) is developing rapidly and is gradually transforming traditional management control practices into intelligent management control, characterized by automation, analysis and decision-making. This research aims to explore this transition from traditional management control, focused on retrospective monitoring, to intelligent management control, by highlighting two further paradigms: predictive and ethical management control. The methodology is based on semi-structured interviews with Moroccan management controllers working in various sectors. These interviews provided in-depth insights into their experiences of using AI tools, the perceived benefits and the limitations encountered in their use. The results highlight that artificial intelligence makes several significant contributions to the work of management controllers, improving the efficiency of analyses, the quality of information and the speed of decision-making processes, thereby allowing them to focus on activities with higher added value. However, the study also highlights the need to develop new capabilities in prompt engineering, strategic communication and the management of human–machine relationships, in order to adapt to these transformations. Nevertheless, this evolution is facilitating a gradual repositioning of the management controller towards a more strategic role. Furthermore, it documents the specific characteristics of technology adoption in the African context, which is characterized by the phenomenon of shadow AI.