Proposal of a conceptual model to assess the role of AI in improving performance organizational and organizational agility through management control

Abstract

AI plays a crucial role in management control by automating the analysis of financial data, enabling faster and more accurate decision-making. It also helps to improve the performance of organizations by consolidating methods and reducing costs. In addition, AI enhances the agility of organizations through predictive and reactive management systems that enable rapid adaptation to changes in the environment.

It is therefore important to test the direct and indirect links between the variables in order to determine the extent to which diagnostic and interactive management control influences organizational performance, mediated by organizational agility and moderated by artificial intelligence tools within the company. This study is founded on a review of the relevant literature which aims to define, develop hypotheses and build a conceptual model of the relationship between diagnostic and interactive management control and organizational performance using  a mediating variable, organizational agility, and a moderating variable, artificial intelligence tools a mediating variable, organizational agility, and a moderating variable, artificial intelligence tools