Big Data and Artificial Intelligence at the Heart of Management Control: Towards an Era of Renewed Strategic Steering

The advent of Big Data and Artificial Intelligence (AI) represents a revolution in the field of management control, profoundly changing the traditional methods of processing and analysing data within companies. This digital transformation is not just technical; it represents a genuine strategic, operational and cultural shift. In the information age, where the ability to collect, analyse and interpret vast sets of data is becoming a crucial competitive advantage, the role of the management controller is changing significantly. By leveraging Big Data and AI, these professionals can now access deeper and more predictive insights, facilitating informed decision-making, more refined risk management, and product and service innovation. At the same time, this technological evolution is placing new demands on skills, redefining training and recruitment profiles in the financial sector. The question then arises: how is the integration of Big Data and AI transforming the role and practices of management control in concrete terms, and what implications does this transformation have for today’s businesses? This global question invites us to explore the multiple dimensions of the influence of data technologies on management control, revealing the challenges and opportunities of this digital era.