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A Review of Digital Transformation in Management Control Systems: Challenges, Strategic Opportunities, and Organizational Adaptation

· 0 citations · 22 references

TL;DR

This 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, and emphasizes the role of non-financial factors such as employee well-being, self-efficacy, and engagement.

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