DIGITALISATION ET INCERTITUDE ENVIRONNEMENTALE : CAS DU CONTROLE DE GESTION DES ENTREPRISES MAROCAINES

Résumé

This article aims to present the results of a survey of 42 companies in Morocco. He tries to answer the following question: does environmental uncertainty have a significant impact on the digitalization of management control? The main results obtained confirm the absence of a certain digital "maturity" in the management control of the studied companies. It has also been shown that environmental uncertainty does not have a statistically significant impact on the digitalization of management control in the surveyed companies.