This study investigates how big data is reshaping management control practices in Moroccan manufacturing companies, emphasizing the transformative potential of these digital tools. Relying on a case study approach and drawing from a selected sample of Moroccan industrial enterprises, the research demonstrates that big data integration substantially improves key dimensions of management control most notably in areas such as strategic planning, performance evaluation, and informed decision-making. The study sheds light on specific challenges encountered by Moroccan companies, including both technological and structural obstacles. It also underscores the pressing necessity for enhanced investment in digital infrastructure and continuous employee training. The empirical findings are positioned within existing theoretical debates, notably building upon recent contributions such as those by Dehbi et al. [1], to reinforce their analytical relevance. The discussion section extends the analysis by considering the broader theoretical implications for management control systems. It also formulates actionable insights tailored to the realities of Moroccan manufacturers. Furthermore, the article acknowledges certain methodological constraints and outlines future research directions particularly exploring synergies between big data and cutting-edge technologies like artificial intelligence (AI) and the Internet of Things (IoT), in order to further refine management control approaches. This research offers meaningful contributions to academic audiences, especially university scholars and researchers interested in how big data is redefining management control in emerging market contexts.