Artificial Intelligence and Cross-Functional Integration: An Exploratory Study of the Convergence between Management Control and Supply Chain in Moroccan Industries

Abstract

In a constantly changing industrial context, characterized by growing uncertainty, accelerated digitalization and intensified competition, companies are forced to review their internal management methods. This research focuses on the role of artificial intelligence (AI) as a strategic lever for integration between two key functions, historically compartmentalized: management control (MC) and supply chain management (SC). The aim is to understand how AI affects cross-functional coordination, the shared construction of performance indicators, and the evolution of professional roles at the interface of these two functions. The study adopts an exploratory qualitative approach, based on ten semi-directive interviews with Moroccan industrial managers from a variety of sectors. Moroccan companies present structural and technological specificities, such as centralized decision-making and limited cross-functional integration, which make the context particularly relevant for analyzing how AI can support organizational transformation. Thematic analysis of the data reveals three major dynamics: (1) the synchronization of decision-making processes between MC and SC, made possible by the automation of information flows and the generation of shared alerts; (2) the co-construction of hybrid performance indicators integrating both financial and operational dimensions, facilitated by the use of dynamic dashboards; (3) the transformation of professional roles, marked by a rise in analytical skills, acculturation to AI and a redefinition of functional boundaries. The results confirm the contributions of strategic alignment and dynamic capabilities theories, showing that AI is a lever for orchestrating decisions, strengthening performance governance and organizational adaptation. The study also mobilizes recent work to update these theoretical frameworks in the age of intelligent technologies. Beyond its theoretical contribution, this research proposes concrete managerial implications for companies seeking more agile and integrated governance. It invites us to rethink the logic of collaboration between functions, through the implementation of technological devices that promote transparency, transversality and co-responsibility in performance management.