<![CDATA[This review explores the transformative impact of digital technologies on management control systems (MCS), synthesizing recent developments, theoretical insights, and practical implications. In the digital era, MCS have evolved from static, hierarchical tools into dynamic infrastructures powered by Big Data, Artificial Intelligence (AI), Internet of Things (IoT), and Cloud Computing. These technologies enhance decision-making, real-time monitoring, and operational transparency, but also introduce complex challenges related to cybersecurity, digital competence, and regulatory compliance. The 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. Furthermore, the analysis emphasizes the role of non-financial factors such as employee well-being, self-efficacy, and engagement, all of which influence the effectiveness of digital MCS in modern organizations. The integration of governance structures and digital infrastructure is shown to be vital for managing risk and sustaining organizational agility. This study contributes to the literature by reconceptualizing digital MCS as both technical systems and sociotechnical processes. The review concludes with a discussion of limitations and a future research agenda focused on empirical validation, longitudinal analysis, and the ethical implications of control in digitally transformed workplaces.]]>
