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All Journal Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan JUPE : Jurnal Pendidikan Mandala Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Minfo Polgan (JMP) Business Management Innovative: Journal Of Social Science Research Journal of Innovative and Creativity
Fa’uzobihi, Fa’uzobihi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Business Management

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Digitalization and the Changing Role of Management Control: Business Literacy Perspective and Theoretical Review Setiawati, Setiawati; Fa’uzobihi, Fa’uzobihi; Widodo, Eko
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8777

Abstract

The development of digital technology has brought fundamental changes in organizational management practices, especially in the management control (MC) system. This article aims to systematically examine the impact of digitalization on the functions, roles, and structures of MC through a multidisciplinary approach. Literature review. The study results show that digitalization drives significant transformation in MC, ranging from process automation and data-driven decision making to the shift in the role of management accountants as strategic partners. This article also identifies challenges in implementing digitalization, such as the need for technology investment, employee resistance, and data security risks. In addition, Simons's framework, Levers of Control, explains control dynamics in the context of digital organizations. This study emphasizes the importance of technology integration, human resource competency readiness, and adaptive control system design so organizations remain competitive in digital disruption. These findings are expected to be a conceptual reference in developing relevant MC policies and strategies in the future.
Co-Authors Anggraeni, Nevi Assudaisy, Abd Jabbar Awaluddin Tjalla Bawamenewi, Perina Bayudhirgantara, Emanuel Michael Eko Widodo Gumilar, Willy Prastian Haykal, Muhammad Hia, Ahmad Kultur Imanudin, Kafffah Irawan, Pristanto Ria Ismuni, Mutdi Junengsih, Junengsih Kaffah Imanuddin M R Santosa Kusumawati, Syahriani Mardiana Mardiana Muchlas Suseno Mulyana, Aida Nugraha, Rommi Marullah Nursiah, Umina Sita Partimah, Partimah Prasetya, Mutiara Putri Rahman, Erik Ria Irawan, Pristanto Richardus Eko Indrajit Rustomo, Rustomo Sadimo, Jefrianus Sapitri, Ajeng Sasmito, Hendra Serli, Serli Setiawati Setiawati Supriyadi Supriyadi Syamsul Bahri Taryanto, Taryanto Vanhoten, Renaldi Yetti Supriyati, Yetti Yudi Kristanto Yulianti, Lusi Zaenuri, Muhamad Zasalzena, Zelika