Author

Mohamed Bal

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Open access Aug 2026

Determining the impact of digitalization on the role of the management controller in moroccan companies: a qualitative and quantitative study

The object of this study is the transformation of the role of the management controller under the influence of the integration of digital technologies. The problem to be resolved lies in the fact that the integration of digital technologies, on its own, does not necessarily lead to the transformation of the management...

Mohamed Bal, Mohamed Alami, Adil Laouane · Eastern-European Journal of... · 0 citations

Open access Sep 2026

Management Accounting Digitalization in Emerging Economies: A Mixed-Methods Investigation of AI and Data Quality as Serial Mediators of Financial Performance

Digital transformation is reshaping management accounting practices worldwide, yet empirical evidence on how digitalization translates into improved financial performance, particularly in emerging economies, remains fragmented and contested. Drawing on institutional theory, dynamic capabilities theory and contingency t...

Mohamed Bal, Mohamed Benadi, Abdellah Ait Oufkir · Journal of Risk and Financia... · 0 citations

Preprint Jul 2026

From Geometric Recovery to Causal Validation: A Reproducible Audit of Sparse Autoencoder Features, from Superposition Geometry to Causal Inertness

Sparse autoencoders (SAEs) are the standard for decomposing superposed neural representations into interpretable features, and evaluation relies predominantly on correlational recovery metrics -- cosine similarity between ground-truth directions and decoder atoms. We show this conflates two distinct claims: decoder-geo...

Mohamed Abdessalem Bal · 0 citations