<![CDATA[This review explores the dynamic interplay between environmental uncertainty, organizational strategy, and multinationality in shaping the design and implementation of management control systems (MCS). Amid rapid technological disruption, regulatory complexity, and globalization, organizations must adopt adaptive, real-time control frameworks to remain competitive and resilient. Strategic postures—particularly analyzer strategies—require a dual balance of flexibility and control to manage complexity across diversified operations. Multinational firms face additional challenges due to cultural divergence, regulatory fragmentation, and currency risks, all of which necessitate context-sensitive and integrated MCS design. The review also integrates behavioral dimensions such as employee engagement, cybersecurity awareness, and governance structure into the control discourse, highlighting the growing relevance of non-financial indicators. Drawing on contemporary literature, this study contributes both theoretically and practically by offering a multidimensional understanding of how control systems must evolve to address strategic, institutional, and digital complexity in global environments]]>
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