Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Profesi Dan Manajemen Pendidikan
Murniwati Ndruru
Bina Insani University

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Digital Transformation in Management Control Systems: A General Literature Review of Strategic Challenges and Organizational Adaptation Murniwati Ndruru
Jurnal Profesi Dan Manajemen Pendidikan Vol. 1 No. 2 (2026): August
Publisher : Lembaga Einstein

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63987/jpmp.v1i2.324

Abstract

This study explores the evolving role of digital transformation in shaping management control systems (MCS) by synthesizing recent literature on technological integration, organizational adaptation, and control effectiveness. Drawing from a qualitative descriptive review of academic and practical sources, the study identifies key enablers such as artificial intelligence, cloud computing, IoT, and data analytics that improve planning, monitoring, and decision-making. It also highlights major challenges including data overload, cybersecurity vulnerabilities, digital literacy gaps, and cultural resistance. Framed within the broader paradigm of Industry 5.0, the findings suggest that successful digitalization of MCS requires not only infrastructure readiness but also strategic alignment, behavioral readiness, and adaptive human capital. The study contributes by offering a structured lens for understanding how organizations can navigate the paradoxes of digital innovation and control. Recommendations for practice and future empirical inquiry are also discussed
Co-Authors