Impact of ERP Systems on the Roles of Management Controllers in Moroccan Public Institutions: A Quantitative Study

Hilmi Yassine, Amer Mounia, Fatima Ezzahra Essahli

This study investigates the influence of Enterprise Resource Planning (ERP) systems on the roles of management controllers within Moroccan public institutions, focusing on the quantitative dimension of a broader mixed-methods research design. As public organizations increasingly undergo digital transformation, ERP systems have become key tools for information integration, process automation, and managerial support. However, empirical evidence regarding their impact on management control in developing-country public institutions remains limited. To address this gap, the study analyzes a conceptual model comprising seven hypotheses related to operational responsibilities, competencies, decision-making, collaboration, strategic capabilities, and financial transparency. A structured questionnaire was administered to 140 professionals working in management control, finance, and administrative functions across Moroccan public institutions. Data were analyzed using SPSS and non-parametric statistical procedures to test the proposed hypotheses. Findings indicate that ERP systems significantly influence several dimensions of management controller roles. ERP usage reduces manual tasks while strengthening analytical activities, competency development, decisionmaking quality, collaboration, and financial transparency. However, no statistically significant effect was found regarding strategic anticipation capacity. These results suggest that ERP systems primarily enhance operational and analytical dimensions of management control, while their strategic contribution remains limited. Overall, this study highlights the transformative potential of ERP systems within Moroccan public institutions and contributes to ongoing discussions on digital transformation in management control, while offering practical implications for improving ERP-supported managerial practices.