ABSTRACT
In the digital age, anything that is not transformed runs the
risk of disappearing, a new reality that has become a reality in the business
world, and to face this requirement companies must be innovative, flexible and
creative. Digitalisation has the effect of changing the processes and practices
of all company functions, particularly management control, which is the
irreplaceable lever of its performance.
The aim of this research work is to first treat the phenomenon
of digitalisation in a more in-depth manner by addressing its components, its
impacts on companies and its technologies, and then to highlight its various
impacts on the management control function.
To carry out this research we conducted a quantitative
empirical study with a sample of 40 management controllers via a survey
questionnaire. The results show that most of these controllers are involved in
digital transformation projects with a permanent change of working tools. The
results also show that Big Data brings several opportunities and risks to the
controlling function.
KEY WORDS: management control, digital
transformation, Big Data.
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SOMMAIRE
INTRODUCTION GÉNÉRALE 9
? PARTIE I: LA DIGITALISATION DES ENTREPRISES ET SES
IMPACTS
SUR LE CONTROLE DE GESTION 10
CHAPITRE 1 : LA DIGITALISATION DES ENTREPRISES
12
SECTION 1. LES ENTREPRISES A L'ERE DE LA DIGITALISATION 12
SECTION 2. LA TRANSFORMATION DIGITALE : MATURITÉ, IMPACTS
ET
TECHNOLOGIES 18
CHAPITRE 2 : EVOLUTION DU CONTROLE DE GESTION A L'ERE DE
LA
DIGITALISATION 29
SECTION 1 : DEVELOPPEMENTS IMPORTANTS DANS LE DOMAINE
DU
CONTROLE DE GESTION 29
SECTION 2 : IMPACT DU BIG DATA SUR LE CONTROLE DE GESTION 39
? PARTIE II: ETUDE EMPIRIQUE SUR L'IMPACT DE LA
DIGITALISATION
DES ENTREPRISES SUR LE CONTROLE DE GESTION 48
CHAPITRE 1 : METHODOLOGIE DE RECHERCHE 50
SECTION 1. CONTROLEUR DE GESTION 3.0 : NOUVEAUX ROLES ET
PROFILS
DE COMPETENCES A L'ERE DE LA DIGITALISATION 50
SECTION. 2 : CHOIX METHODOLOGIQUE 57
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