IMPACT DES OUTILS D'IA SUR LE CONTRÔLE DE GESTION DANS LES ÉTABLISSEMENTS FINANCIER AU CAMEROUN

Abstract Recent and ongoing advances in artificial intelligence (AI) have profoundly affected several sectors of activity, notably the financial sector, where AI is at the heart of companies' management control functions. The objective of this article is to examine the impact of AI tools on management control in financial institutions. To achieve this, the information used comes from primary sources, collected from 179 managers of financial institutions in Cameroon. Based on a multiple linear regression, two main results emerge. On the one hand, there is a positive but not significant impact of the existence of AI tools on management control within financial institutions. On the other hand, there is a positive and significant impact of the frequency of use of AI tools on the management control of these institutions. This result indicates that the frequency of use of AI tools is crucial for improving control. This result indicates that the frequency of use of AI tools is crucial for improving management control in SMEs in Cameroon. Keywords Management controlAISMEs