@article{hal-05511654,
  title = {L'évolution du métier des contrôleurs de gestion à l'ère de la digitalisation : étude qualitative},
  author = {Younes El Harnane and Essahli El Harchaoui},
  year = {2026},
  journal = {International Journal of Accounting, Finance, Auditing, Management and Economics},
  doi = {10.5281/zenodo.18518458},
  url = {https://hal.science/hal-05511654v1}
}