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Digital transformation and management control – an analysis of the reciprocal relationship

  • The disruptive potential of digital transformation (DT) has been widely discussed in scholarly literature and practitioner-oriented discourses. The management control (MC) function is an important corporate function, as it provides transparency on the economic situation of a firm. DT challenges MC in a two-fold and reciprocal nature as it (i) changes the MC function itself as well as (ii) the entire firm and its business models, which needs to be accompanied by the MC function. Given the complexity and variety of phenomena within the developments in the context of DT, a comprehensive management approach is essential. Surprisingly, there exist few convincing approaches, which support a comprehensive management of the DT. The objectives of this paper are therefore to discuss the impact of DT on MC, as well as, to develop a framework to control DT of an organization from a MC perspective. Based on a literature review and conceptual research, our study contributes to knowledge by proposing an initial, preliminary conceptual framework to manage DT, from a MC perspective. The framework highlights important dimensions that should be considered in the management of DT, for example related to processes and MC instruments.

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Author of HS ReutlingenSchlegel, Dennis
Erschienen in:Contemporary business concepts and strategies in the new era : 14th annual conference of the EuroMed Academy of Business, 22-24 September 2021, online, proceedings
Publisher:EuroMed Press
Editor:Demetris Vrontis, Yaakov Weber, Evangelos Tsoukatos
Document Type:Conference proceeding
Publication year:2021
Tag:Germany; digital transformation; digitalization; framework; management control
Page Number:17
First Page:437
Last Page:453
DDC classes:650 Management
Open access?:Nein