Artificial intelligence and management control: mapping an emerging research field.

Résumé

This work aims to evaluate the new trend in the use of AI tools in the field of management control, based on a bibliometric analysis of the existing literature. This study is based on a bibliometric analysis of scientific publications indexed in the SCOPUS database over the period 2015–2025. Its objective is to map the current state of research, determine the dominant themes, identify research shortages in the literature and identify emerging trends in this field of study. This analysis offers a global and structured vision of the evolution of academic work on the intersection between artificial intelligence and management control practices. This research proposes a complete and targeted mapping on the recent period (2015-2025), allowing to identify the major themes and emerging trends in the field of management control and its interaction with emerging technologies such as artificial intelligence tools, also the precise gaps in the scientific literature, which contributes to examining the dynamics of the evolution of themes and issues related to AI in management control in a context of accelerated digital transformation.