This study presents a bibliometric analysis and a systematic literature review on artificial intelligence (AI) in management control systems (MCS). The results indicate that AI has significant potential to transform management control (MC), contributing to process automation, advanced data analysis, and decision-making support. However, the effectiveness of this integration depends on factors such as the creation of robust technological infrastructures, the quality of the data used, and the adoption of a strategic approach that actively involves employees in the use of the technology. The literature reveals a recent growth in interest in the topic but highlights the need for empirical studies to assess the real impact of AI in MCS.

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The Artificial Intelligence in Management Control Systems: A Bibliometric Analysis

  • Vasco Venâncio Martins,
  • Rui Pedro Marques

摘要

This study presents a bibliometric analysis and a systematic literature review on artificial intelligence (AI) in management control systems (MCS). The results indicate that AI has significant potential to transform management control (MC), contributing to process automation, advanced data analysis, and decision-making support. However, the effectiveness of this integration depends on factors such as the creation of robust technological infrastructures, the quality of the data used, and the adoption of a strategic approach that actively involves employees in the use of the technology. The literature reveals a recent growth in interest in the topic but highlights the need for empirical studies to assess the real impact of AI in MCS.