The impact of digitalization on management control and performance : A Systematic Literature Review

Résumé

This article proposes a systematic literature review of 80 research articles investigating the effects of digitalization on management control and company performance. Based on the approach of Tranfield et al. (2003), the analysis is organized according to the framework proposed by Rom and Rohde (2006) which consist of five essential elements: tasks, techniques, organization, behavioral aspects, and performance. The results highlight the significant effect of digitalization on the evolution of management control, by automating repetitive tasks, strengthening decision-making processes using sophisticated analytical tools, and promoting decentralization within organizations. However, these developments raise challenges in terms of adapting to new technologies, resistance to change, and developing employees' skills. The enormous incorporation of digital devices participates in increased transparency and operational efficiency; however, it requires strategic coherence to achieve performance improvements.