Le Manager
Volume 13, Numéro 1, Pages 485-509
2026-06-30
The Role Of Autonomous Artificial Intelligence In Reshaping The Management Controller Profession A Contextual Reading Of The Algerian Case Between Documented Potential And Uncertain Activation Conditions
Authors : Bennour Latifa .
Abstract
Abstract Digital transformation raises a concrete question for Algerian firms: to what extent can autonomous artificial intelligence restructure the daily work of the management controller? This article addresses that question without obscuring its grey zones. Moving against an often-enthusiastic literature, we adopt a deliberately nuanced analytical stance, built around three hypotheses: liberation from repetitive operational tasks (H1), enrichment of analytical capabilities (H2), and the existence of barriers specific to the Algerian context (H3). Available data only partially validate these hypotheses, and this partial validation is itself informative. Documented cases suffer from real methodological limitations — small sample sizes, absence of control groups, and recurrent conflation of correlation with causation. The Algerian context, shaped by fragmented information systems, a shortage of hybrid skills, and an organisational culture resistant to change, introduces moderating variables whose magnitude remains underestimated in international literature. Rather than resting on certainties, this article offers a critical analytical framework and practical guidance for researchers and decision-makers navigating this still-uncharted terrain.
Keywords
Autonomous AI ; management control ; partial validation ; digital transformation ; Algeria ; structural barriers ; critical analysis
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