Modèle conceptuel du pilotage de la performance globale dans un contexte de transformation digitale et sectorielle

Abstract

In the context of accelerated digitalization and increasing sectoral pressures, particularly in the automotive industry, performance management systems must evolve to meet new demands for agility, anticipation, and sustainable value creation. This article proposes a conceptual model that integrates technological dimensions (ERP, automation, artificial intelligence), human factors (digital skills, management controller’s posture), and contextual variables (firm size, structure, culture, and sector), to analyze their impact on management control effectiveness and, ultimately, on overall organizational performance. Based on a structured literature review and grounded in theoretical frameworks such as contingency theory, translation theory, and the resource-based view, this work provides a systemic reading of performance steering in a digitalized environment. The model constitutes a foundation for future empirical investigations aimed at statistically validating the proposed relationships.