Analysis of the Gap Between Technological Ownership and Maturity of Management Control Roles in State-Owned Enterprises (SOES): A Case Study of the Société Algérienne Des Mines De Phosphate (Algeria)

Digital transformation is widely expected to reshape management control roles by enhancing analytical, predictive, and decision-support capabilities. However, empirical evidence indicates that this kind of change does not automatically result from the adoption of advanced digital technologies. This study investigates this paradox by examining how an enterprise resource planning (ERP) system affects management control roles at state-owned enterprises (SOEs) in the Algerian context. Based on an interpretive qualitative case study of the Société Algérienne des mines de phosphate (SOMIPHOS), the study's methodology includes 7 semi-structured interviews with managers and controllers conducted between [April/2025 – May/2025], internal document analysis, and direct observation of management control procedures.

The findings, using Leavitt's Diamond Model, demonstrate a persistent gap between ERP technological capabilities and the real level of maturity of management control roles. Even with an ERP system in place, management control is still largely dependent on spreadsheet-based tools and manual data processing, with a focus on compliance and historical reporting. The study highlights five interconnected mechanisms that hinder digital capabilities from translating into managerial impact: functional integration gap, task inertia, competence lock-in, structural centralization, and symbolic digitalization.  

By highlighting the misalignment between technological investment and organizational maturity, this study contributes to the literature on digital transformation and management control by offering a mechanism-based explanation of why ERP systems do not lead to functional role evolution in SOEs operating in transition economies.