El Mahdi El Massaoudi

Type of the article: Research Article

Abstract
Digitalization in conjunction with new management and organizational methods (NMMO) is a significant contributor to companies’ financial performance. However, there is a considerable gap in current empirical literature that investigates how these two characteristics contribute to financial performance. This paper aims to highlight the results of the combination of digital transformation, NMMO implementation, and financial performance in Moroccan SMEs. This study adopts a quantitative research design. Five hypotheses were examined through a regression analysis on a sample of 104 digitally transforming SMEs adopting NMMOs.
Empirical evidence reveals that the use of new means of organizational management through digitalization, the use of digitalization in the management of financial resources, the use of digital tools for managing human resources, and the use of NMMO through remote work and empowering teams in SMEs have contributed enormously to their financial performance. However, the integration of digitalization with financial risk management has no significant contribution to financial performance. The study emphasizes the significant contribution of digital transformation combined with the adoption of NMMOs in advancing financial performance among Moroccan SMEs.

Type of the article: Research Article

Abstract
In developing economies, financial institutions are positioned as a catalyst for economic innovation, yet there is little empirical research linking digital transformation to an enhanced management control function within these institutions. This paper investigates the relationship between digital transformation and the management control function in financial institutions, based on a study conducted in Moroccan financial institutions.
A quantitative survey, conducted in 2025, focused on 149 controllers from about 90 Moroccan financial institutions. Clearly, the sample size was limited, and the representation was justified. Five hypotheses were tested in a regression analysis. The findings confirmed a positive relationship between the management controller effectiveness and the use of digital levers. Evidence indicated that automation had the most influence, followed by the implementation of Business Intelligence and Big Data, followed by Cyber Security, followed by Cloud-enabled mobile. Data visualization also had a weaker but significant impact. These findings were consistent with previous literature regarding the Moroccan context. It was encouraging finding that the use of digital levers in management control provided operational efficiencies, as well as assisting controllers in the strategic advisory aspects. However, we caution against overgeneralizing based on the limited sample size. It is recommended that further research be conducted in more diverse types of institutions and that this validation work be expanded by using future digital integrations such as artificial intelligence and predictive analytics.