Business controller’s job in the face of digitalization in the public sector in Benin

Abstract

The objective of this study is to analyze the influence of digitalization on the profession of management controller in the public sector in Benin. To achieve this, we opted for a qualitative approach with an interpretative aim. Based on semi-structured interviews conducted with management control managers in five (05) public administrations, we opted for thematic analysis of the data. The results show uneven integration of digital tools. Some services have adopted integrated management systems, while others remain attached to traditional methods. This disparity underlines the importance of continuing training for management controllers and specialization to adapt to constantly changing digital environments. The study also highlights that digitalization makes the profession of management controller flexible by promoting in particular better traceability of decision-making, more efficient management of finances, and a reduction in manual errors. However, challenges such as managing the data explosion and the risks of inefficiency due to the lack of specialized management controllers are being addressed. On the other hand, to optimize performance and transparency in the public sector, it is crucial to put in place a coherent strategy for the adoption of digital technologies, by investing in the skills of management controllers and ensuring a uniform integration of digital tools.