International Journal of Business and Economics Volume 23, No. 3 December, 2024

Analysing the Effect of Artificial Intelligence and Management Control on Digital Governance

Ghrairi Monem

Accounting, Ihec carthage TUNISA, Tunisia

Abstract

Artificial Intelligence and Management Control Systems are two aspects known to play a significant role in digital governance. They optimize the organizational systems and foster transparency and accountability in daily proceedings. This research study investigated the effect of artificial intelligence and management control on digital governance in Tunisian corporate sector organizations. After carrying out a focused literature review that revealed that artificial intelligence and management control systems are associated with improving corporate governance, the focus is to assess the effect of artificial intelligence and management on digital governance. The researchers used a sample of 400 respondents currently working in different corporate sector organizations in Tunisia. Data gathered under the theoretical underpinnings of agency theory revealed that Artificial Intelligence significantly affects digital governance in Tunisia. The respondents widely agreed that Artificial Intelligence is helping in operational efficiency, mitigating risks, accelerating growth, and others. Further, the effect of Management Control Systems on digital governance also remained significant. It was found that Management Control Systems ensure accountability and digital presence and aligns functions with organizational goals and objectives. Thus, it is concluded that digital governance is affected by Artificial Intelligence and Management Control Systems in optimizing the functions of organizations. Effective implementation of management control in digital governance helps companies ensure transparency in their accountability and other aspects of operations.

Keywords：Artificial Intelligence, Management Control Systems, Digital Governance, Tunisia

JEL Classifications：M410

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