The Revolution of Artificial Intelligence in ERP Systems: A Catalyst for Optimizing Management Control

Abstract

This article examines the evolution of Enterprise Resource Planning (ERP) systems in the context of artificial intelligence (AI), emphasizing the significant transformative potential of these traditional systems. Employing a methodological approach based on semi-structured interviews with 16 management control professionals and 10 AI experts, this study provides a comprehensive overview. The diverse sample includes management control professionals and AI experts from various companies in Morocco.

The findings affirm the substantial advantages of AI in management control, showcasing its ability to identify hidden trends, detect anomalies early on, optimize budgets and resources, and enhance overall organizational performance. However, significant challenges emerge, such as data privacy, security, transparency of AI models, and accountability implications.

By delving into these various aspects, this article aims to offer a thorough insight into the AI revolution in ERP systems and its impact on management control, while providing guidance for businesses looking to leverage this technological transformation to optimize their management and performance.