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The relevance of Management Control Systems in The Business Environment and The Role of Digitalization in Transformation for Sustainability - A Comprehensive Literature Review

Year: 2024

Type: article

Abstract: Management Control System (MCS) plays a crucial role in aligning organizational objectives with managerial activities to ensure optimal performance. Over the years, MCS has evolved, integrating new technologies and methodologies to enhance decision-making and accountability within organizations. This paper provides a comprehensive review of recent literature on MCS, with a focus on studies published since 2020. The review highlights key developments in performance measurement, strategic control, and the role of digitalization in MCS. The findings offer valuable insights into the future directions of MCS research and its practical implications in a dynamic business environment.

Source: International Journal of Economics, Accounting, and Management

DOI: 10.60076/ijeam.v1i4.890

Authors: Ayu Fitria Putri, Wahyuni Anggraini, Luk Luk Fuadah

Institution: Sriwijaya University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4405463137

FWCI: 0.951

Cites: 3

Cited by: 2

Related to: 10