Controlo de gestão e inteligência artificial

: o caso do Grupo Auchan

Abstract

The evolution of Artificial Intelligence (AI) has transformed the way companies organize themselves. Management control is no exception. As such, this thesis aims to assess how this phenomenon has influenced management control systems, the perceived differences in decision-making processes, and the considerations organizations consider when adopting these technologies. Supported by a strong theoretical review of key concepts and a real case study of its application in a company within the Distribution sector, this study explores how AI adoption affects company performance, how risks can be mitigated, and the support it provides in decision-making. Additionally, it identifies the benefits, risks, and key considerations for adopting AI to ensure its efficient use. The research findings help to structure a clearer idea of the impact that AI has on the management control of the company studied. Through real examples presented, it is possible to see how it is applied in a real context. In addition, some differences between the companies under study, their needs and their context are exposed. In summary, this thesis aims to contribute to a deeper understanding of the opportunities and limitations of AI in management control, serving as a reliable guide for decision-makers and managers looking to integrate these technologies into their business models.

Date of Award	8 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)