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Title |
Direct Effects of Artificial Intelligence on Management Control Performance: Revisiting the Mediating Role of Dynamic Capabilities and Evidence of a Substitution Effect in Morocco |
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Author |
Hajar Bouladasse, Said El Ganich, and Taoufik Yahyaoui |
| Citation |
Vol. 26 No. 7 pp. 18-30 |
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Abstract |
This study examines whether dynamic capabilities mediate the effects of digitalisation and artificial intelligence on management control performance. Using survey data from 116 management controllers and chief financial officers in the Casablanca?Settat region of Morocco, the study applies structural equation modelling to test the proposed relationships. The results show that digitalisation (β = 0.29, p < 0.01) and artificial intelligence adoption (β = 0.59, p < 0.001) have significant positive direct effects on management control performance. However, the indirect effects through dynamic capabilities are not statistically significant, indicating the absence of mediation. After item purification, discriminant validity between artificial intelligence and performance remained acceptable (HTMT = 0.758 < 0.85). The findings also reveal a significant negative moderating effect of dynamic capabilities on the artificial intelligence?performance relationship (β = ?0.371, p < 0.001), suggesting a substitution effect whereby artificial intelligence contributes more strongly to performance when dynamic capabilities are weak. This finding challenges the conventional complementarity assumption and contributes to a more nuanced understanding of the conditions under which artificial intelligence generates performance improvements in management control contexts. These results highlight the context-dependent role of dynamic capabilities in digital transformation and suggest that artificial intelligence can generate measurable performance improvements even in organisations with relatively limited organisational capabilities, particularly in emerging economy settings. |
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Keywords |
Digitalisation; artificial intelligence; dynamic capabilities; management control performance; structural equation modelling; Morocco. |
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