Work

Leveraging digitalization for management control and performance- Bibliometric analysis (2013-2023)

Year: 2025

Type: article

Abstract: In a fast-changing world, where companies are constantly faced with the importance of adapting their activities to technological and environmental developments, they need to demonstrate flexibility to ensure their long-term survival. Digital transformation , which refers to the integration of digital technologies into various aspects of business, society, and daily life, fundamentally transforming operations, processes, and interactions , is an important asset for companies in ensuring their competitiveness. As a result, the company's leverage function, control, must manage its activities in line with technological developments. Integrating digitalization into the management control process provides the tools needed to track key metrics in real-time, optimize processes, and foster innovation. This integration of digital technologies not only improves operational efficiency but also drives strategic growth, enabling businesses to stay competitive in an increasingly digital-first world. By effectively leveraging digitalization, organizations can as well redefine management control systems and significantly enhance their overall performance, paving the way for sustained success and long-term resilience.Indeed, as businesses increasingly integrate digital tools and systems, they unlock powerful capabilities that reshape how they manage resources, monitor progress, and achieve their objectives. To analyze this situation, we present a literature review of key words, followed by a bibliometric analysis of scientific publications indexed in the Scopus database devoted to this field using VOSviewer software. The result obtained from the analysis of 244 articles is that management control needs to get involved in this transformation as an actor and not an observer, especially after the health crisis, which is forcing companies to digitize their tasks to enhance their capacity for innovation, efficiency and productivity.

Source: Multidisciplinary Reviews

DOI: 10.31893/multirev.2025208

Authors: Safae Sissah, Aziz Hmioui

Institution: Sidi Mohamed Ben Abdellah University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: diamond

Funder: Centre National pour la Recherche Scientifique et Technique