The role of management control systems for digital transformation success
摘要
The aim of this paper is to gain a better understanding of the role played by management control systems (MCSs) in digital transformation success (DTS) within organizations. We draw on Simons’ (Levers of control, Harvard Business School Press, Boston, 1995) levers of control to investigate, first, whether the interactive use of MCSs and belief systems fosters the development of digital dynamic capabilities (DDCs) and, second, whether they can act as moderators to increase DTS. On the basis of survey data collected from a sample of 415 managers, the study employs structural equation modelling with EQS to assess the proposed relationships. Our findings partially support the hypotheses regarding the interactive use of MCSs and belief systems. While we observed a positive direct association with DDCs, the moderating effects are not significant for interactive MCSs and are negative for belief systems. Furthermore, this study encourages managers to recognize the potential of alternative uses of MCSs beyond those hypothesized, within the context of digital transformation. This study contributes to the literature by providing new insights into the role of MCSs in DTS and by highlighting the fundamental function of DDCs as mediating variable in the relationship between MCSs and DTS.