The development of Big Data is today dedicated to gigantic datafication possibilities – transforming all aspects of life into data – and quantification offered by information and communication technologies. The purpose of this article (written in French) is to explore the impact that this massive availability of data could have on the controls developed in organizations, and more particularly on management control.
Samuel Sponem (2018). Une « société du contrôle » sans contrôle de gestion ? Le Libellio d’AEGIS, 14(1), 103‑115.