Impact of Fintech on Management Control Practices Case of companies in the service sector in the Casablanca-Settat region of Morocco

Résumé

Innovation in fintech presents great opportunities and challenges for businesses in general and for those in the services sector around the world specifically. This article aims to examine the impact of Fintech on accounting and management control practices. In this study, four variables were used to measure management control practices (financial reporting, performance management, budgeting and strategic costing practices) while financial technology was measured by two variables: big data analysis (BDA), and artificial intelligence (AI). Our work aims to present a theoretical conceptual framework, which will be completed by an empirical study soon, with the aim of further exploring the relationship between the use of new financial technologies to promote the emergence and evolution of practices management control in Moroccan companies.