Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco
For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of mana...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2023-06-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_176505_767b03ed77d43c42cece0a117aa47ea7.pdf |
| _version_ | 1797744380977610752 |
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| author | Azzouz Elhamma Rajae El-Moumane |
| author_facet | Azzouz Elhamma Rajae El-Moumane |
| author_sort | Azzouz Elhamma |
| collection | DOAJ |
| description | For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization. |
| first_indexed | 2024-03-12T15:09:54Z |
| format | Article |
| id | doaj.art-20b02578152d4a62a7bbfa5d971e9385 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T15:09:54Z |
| publishDate | 2023-06-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-20b02578152d4a62a7bbfa5d971e93852023-08-11T20:18:18ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262023-06-0110641242410.5281/zenodo.8216014176505Impact of Firm Size on Digitalization of Management Control: Evidence from MoroccoAzzouz Elhamma0Rajae El-Moumane1Ibn Tofail University, Kenitra, MoroccoIbn Tofail University, Kenitra, MoroccoFor several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization.https://www.ijmae.com/article_176505_767b03ed77d43c42cece0a117aa47ea7.pdfdigitalizationmanagement controlfirm sizesmes |
| spellingShingle | Azzouz Elhamma Rajae El-Moumane Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco International Journal of Management, Accounting and Economics digitalization management control firm size smes |
| title | Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco |
| title_full | Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco |
| title_fullStr | Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco |
| title_full_unstemmed | Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco |
| title_short | Impact of Firm Size on Digitalization of Management Control: Evidence from Morocco |
| title_sort | impact of firm size on digitalization of management control evidence from morocco |
| topic | digitalization management control firm size smes |
| url | https://www.ijmae.com/article_176505_767b03ed77d43c42cece0a117aa47ea7.pdf |
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