Impact of Big Data on Management Control Practices in Morocco
A Bibliometric and Lexicometric Analysis
DOI:
https://doi.org/10.59051/joaf.v15i1.799Keywords:
Transformation digitale, Big Data, contrôle de gestion, étude qualitative, défis et opportunités, Analyse bibliométrique et lexicométriqueAbstract
Purpose: This article aims to examine the importance of Big Data in the field of management control based on a bibliometric literature review intended to map the current landscape of research on Big Data in management control. This analysis allows to identify the predominant themes, gaps in the existing literature and emerging trends. Subsequently, a lexicometric study is conducted to collect direct insights from management controllers, thus enriching our understanding of the concrete applications of Big Data and the challenges they encounter in their daily practice.
Methodology: The adopted methodology includes a mixed approach, combining an in-depth bibliometric analysis and an exploratory qualitative survey conducted among ten management controllers in listed companies in Morocco. Semi-directed interviews were used to collect the perceptions of management controllers on the challenges and opportunities related to Big Data in their professional practice.
Results: This paper identifies the predominant themes, gaps in the literature and reveals the specific experiences and perspectives of the management accountants interviewed. Big Data analytical techniques offer management accountants the opportunity to manipulate a wide range of data to improve decision-making and optimize processes, but they also raise challenges related to the understanding and effective use of this data.
Originality of the paper: This study strengthens the literature on the evolution of the management accountant's role in the era of Big Data by integrating a practical perspective through the analysis of a lexicometric and bibliometric study and qualitative interviews. By highlighting the challenges and opportunities encountered by management accountants in their use of Big Data, this paper contributes to a better understanding of the implications of digital transformation on the profession.
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