Review
A Review of Digital Transformation in Management Control Systems: Challenges, Strategic Opportunities, and Organizational Adaptation
This review identifies key barriers — including cultural resistance, data protection demands, and skills gaps — while highlighting the strategic advantages of automation, system integration, and adaptive control mechanisms, and emphasizes the role of non-financial factors such as employee well-being, self-efficacy, and engagement.
Angelina Portauli Sitompul
· 0 citations