The Influence of Emerging Digital Technologies on Management Control Systems: A Systematic Literature Review
Abstrak
The development of digital technologies such as Artificial Intelligence (AI), Internet of Things (IoT), Big Data Analytics, Machine Learning (ML), and Cyber-Physical Systems (CPS) has revolutionized management control practices across various sectors. This systematic review aims to analyze the relationship between digital technology and management control systems, encompassing the role of technology in decision-making, operational efficiency improvement, performance monitoring, risk management, and governance. Seventeen international articles indexed by Scopus were analyzed using a systematic literature review (SLR) approach. The review results show that the integration of AI, IoT, ML, and digital technologies consistently improves the effectiveness of management control, both in diagnostic control, interactive control, risk management, and environmental management control systems. However, challenges such as data quality, algorithmic bias, cybersecurity, human resource readiness, and digital infrastructure remain major obstacles. This review provides a theoretical contribution regarding the shift in the management control paradigm from deductive logic to algorithmic and data-driven, while also offering a future research agenda related to AI governance, explainability, and technology integration in control systems.
Identifier
- OpenAlex: https://openalex.org/W7117690470
- DOI: https://doi.org/10.33847/2712-8148.6.2_5