Understanding Digital Transformation in Management Control Systems: A Review of the Literature

Transformation in Management Control Systems

Authors

DOI:

https://doi.org/10.63841/iue3261158

Keywords:

Artificial intelligence, Cybersecurity challenges, Data governance, Digital transformation, Ethical accountability, Management control systems, Pathways.

Abstract

The main focus of this review to examine the impact of digital transformation on management control systems. In order to achieve this objective, we conducted a literature search on Web of Science, Scopus and Emerald Insight databases because they are the most comprehensive repositories for obtaining empirical details on information systems, accounting and management. Our search activities were limited to journal articles published from 2015 to 2025 so as to ensure that the current study captures the most recent digital management control developments. The contingent, the socio-technical systems, institutional and the dynamic capabilities theoretical perspectives were further integrated into the analysis so as to enrich our understanding of the interactive connections linking between digital tools with managerial behavior and organizational structures. According to the findings, digitalization affects management control through technological, behavioral and organizational pathways. The current study uncovers that promoting technological efficiency can effectively yield the desired outcome when it does not compromise existing ethical standards. This scholarship uses existing literature to develop novel conceptual ideas that can be contextualized in any organizational regulatory and policy situations. While human oversight is required on an organizational level, policy initiatives are required to complement such efforts so as to address the ethical problems of digitalization.

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Author Biographies

  • Sardar Jalal Braim, Department of Accounting and Finance, Faculty of College of Administration & Economics, Lebanese French University, Erbil, 44001, IRAQ

    Sardar Jalal Braim is a Lecturer in the Department of Accounting and Finance, Faculty of College of Administration & Economics, Lebanese French University, Erbil. he received a B.Sc. degree in Accounting and Finance, and an M.Sc. degree in Accounting from Near East University. His research interests are in Auditing, Financial Accounting, MIS, AIS, and Management Accounting.
    His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.

  • Bryar Sami Abdulrahman, Department of Accounting and Finance, Faculty of College of Administration & Economics, Lebanese French University, Erbil, 44001, IRAQ

    Bryar Sami Abdulrahman is a Lecturer in the Department of Accounting and Finance, Faculty of College of Administration & Economics, Lebanese French University, Erbil. he received a B.Sc. degree in Accounting and Finance, and an M.Sc. degree in Accounting from Cyprus International University. His research interests are in Auditing, Financial Accounting, MIS, AIS, and Management Accounting.

    His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.

  • Bashar Yousif Ibrahim, Department of Accounting, Technical College of Administration, Duhok Polytechnic University, Duhok, IRAQ

    Bashar Yousif Ibrahim is a Assistant Lecturer in the Department of Accounting, Technical College of Administration, Duhok Polytechnic University, Duhok. he received a B.Sc. degree in Accounting from University of Mosul, and an M.Sc. degree in Accounting from University Utara Malaysia.
    His research interests are in Corporate Governance.
    His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.

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Published

2026-04-25

Issue

Vol. 3 No. 2 (2026)

Section

Accounting and Finance

License

Copyright (c) 2026 Academic Journal of International University of Erbil

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Understanding Digital Transformation in Management Control Systems: A Review of the Literature: Transformation in Management Control Systems. (2026). Academic Journal of International University of Erbil, 3(2), 1158-1166. https://doi.org/10.63841/iue3261158