Resumen
La transformación digital está reconfigurando los sistemas de control de gestión (SCG) mediante nuevas formas de procesamiento de información, automatización, coordinación y toma de decisiones. Este estudio analiza dicha relación mediante una revisión integrativa y una síntesis temática relacional de 16 documentos seleccionados de literatura especializada. La evidencia se organizó en seis clústeres: arquitectura y reconfiguración del SCG, capacidades dinámicas digitales, digitalización y control basado en datos, gobernanza y descentralización, controller y competencias digitales, e inteligencia artificial y control algorítmico. El análisis de coocurrencias identificó a la digitalización y el control basado en datos como principal nodo articulador, especialmente por su relación con las competencias del controller y la gobernanza. Asimismo, emergieron cuatro tensiones transversales: estabilidad–adaptación, centralización–descentralización, automatización–juicio profesional y eficiencia–explicabilidad. Los resultados muestran que la transformación digital no sustituye los SCG, sino que redefine su arquitectura, funciones y mecanismos de gobernanza.
Citas
## REFERENCIAS
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[10] L. Bellora-Bienengräber, K. Derfuss, and J. Endrikat, “Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions,” *Accounting, Organizations and Society*, vol. 106, p. 101414, 2023. https://doi.org/10.1016/j.aos.2022.101414.
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[13] M. Saunila, J. Ukko, M. Nasiri, and P. Garengo, “The role of digital governance in the integration of performance measurement systems uses and Industry 4.0 maturity,” *International Journal of Computer Integrated Manufacturing*, vol. 37, no. 7, pp. 809–822, 2024. https://doi.org/10.1080/0951192X.2023.2257918.
[14] L. Broccardo, A. Tenucci, R. Agarwal, and S. M. Alshibani, “Steering digitalization and management control maturity in small and medium enterprises (SMEs),” *Technological Forecasting and Social Change*, vol. 204, p. 123446, 2024. https://doi.org/10.1016/j.techfore.2024.123446.
[15] J. Fähndrich and B. Pedell, “Digitalisation as a driver of transformation for management control of small and medium-sized enterprises,” *Qualitative Research in Accounting & Management*, vol. 22, no. 2, pp. 134–157, 2025. https://doi.org/10.1108/QRAM-08-2023-0149.
[16] J. Li and X. Zhang, “Digital transformation and the choice of management control modes in enterprise groups,” *PLOS ONE*, vol. 20, no. 4, p. e0320328, 2025. https://doi.org/10.1371/journal.pone.0320328.
[17] J. Berbel-Vera, M. B. Gonzalez-Sanchez, M. Barrachina-Palanca, and J. Sánchez-García, “The role of management control systems for digital transformation success,” *Review of Managerial Science*, vol. 20, no. 8, pp. 3031–3065, 2026. https://doi.org/10.1007/s11846-025-00961-3.
[18] A. C. A. van Slooten, P. M. G. Dirks, and S. Firk, “Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession,” *The British Accounting Review*, vol. 58, no. 2, p. 101460, 2026. https://doi.org/10.1016/j.bar.2024.101460.
[19] K. Abbas, “Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research,” *The British Accounting Review*, vol. 58, no. 2, p. 101551, 2026. https://doi.org/10.1016/j.bar.2025.101551.
[20] R. Whittemore and K. Knafl, “The integrative review: Updated methodology,” *Journal of Advanced Nursing*, vol. 52, no. 5, pp. 546–553, 2005. https://doi.org/10.1111/j.1365-2648.2005.03621.x.
[1] R. Simons, *Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal*. Boston, MA, USA: Harvard Business School Press, 1995.
[2] D. Otley, “Performance management: A framework for management control systems research,” *Management Accounting Research*, vol. 10, no. 4, pp. 363–382, 1999. https://doi.org/10.1006/mare.1999.0115.
[3] T. Malmi and D. A. Brown, “Management control systems as a package—opportunities, challenges and research directions,” *Management Accounting Research*, vol. 19, no. 4, pp. 287–300, 2008. https://doi.org/10.1016/j.mar.2008.09.003.
[4] G. Vial, “Understanding digital transformation: A review and a research agenda,” *The Journal of Strategic Information Systems*, vol. 28, no. 2, pp. 118–144, 2019. https://doi.org/10.1016/j.jsis.2019.01.003.
[5] K. S. R. Warner and M. Wäger, “Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal,” *Long Range Planning*, vol. 52, no. 3, pp. 326–349, 2019. https://doi.org/10.1016/j.lrp.2018.12.001.
[6] D.-R. Knudsen, “Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting,” *International Journal of Accounting Information Systems*, vol. 36, p. 100441, 2020. https://doi.org/10.1016/j.accinf.2019.100441.
[7] K. Möller, U. Schäffer, and F. Verbeeten, “Digitalization in management accounting and control: An editorial,” *Journal of Management Control*, vol. 31, pp. 1–8, 2020. https://doi.org/10.1007/s00187-020-00300-5.
[8] K. C. Kellogg, M. A. Valentine, and A. Christin, “Algorithms at work: The new contested terrain of control,” *Academy of Management Annals*, vol. 14, no. 1, pp. 366–410, 2020. https://doi.org/10.5465/annals.2018.0174.
[9] M. Z. Elbashir, S. G. Sutton, H. Mahama, and V. Arnold, “Unravelling the integrated information systems and management control paradox: Enhancing dynamic capability through business intelligence,” *Accounting & Finance*, vol. 61, no. S1, pp. 1775–1814, 2021. https://doi.org/10.1111/acfi.12644.
[10] L. Bellora-Bienengräber, K. Derfuss, and J. Endrikat, “Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions,” *Accounting, Organizations and Society*, vol. 106, p. 101414, 2023. https://doi.org/10.1016/j.aos.2022.101414.
[11] J. Fähndrich, “A literature review on the impact of digitalisation on management control,” *Journal of Management Control*, vol. 34, pp. 9–65, 2023. https://doi.org/10.1007/s00187-022-00349-4.
[12] B. Steens, J. Bots, and K. Derks, “Developing digital competencies of controllers: Evidence from the Netherlands,” *International Journal of Accounting Information Systems*, vol. 52, p. 100667, 2024. https://doi.org/10.1016/j.accinf.2023.100667.
[13] M. Saunila, J. Ukko, M. Nasiri, and P. Garengo, “The role of digital governance in the integration of performance measurement systems uses and Industry 4.0 maturity,” *International Journal of Computer Integrated Manufacturing*, vol. 37, no. 7, pp. 809–822, 2024. https://doi.org/10.1080/0951192X.2023.2257918.
[14] L. Broccardo, A. Tenucci, R. Agarwal, and S. M. Alshibani, “Steering digitalization and management control maturity in small and medium enterprises (SMEs),” *Technological Forecasting and Social Change*, vol. 204, p. 123446, 2024. https://doi.org/10.1016/j.techfore.2024.123446.
[15] J. Fähndrich and B. Pedell, “Digitalisation as a driver of transformation for management control of small and medium-sized enterprises,” *Qualitative Research in Accounting & Management*, vol. 22, no. 2, pp. 134–157, 2025. https://doi.org/10.1108/QRAM-08-2023-0149.
[16] J. Li and X. Zhang, “Digital transformation and the choice of management control modes in enterprise groups,” *PLOS ONE*, vol. 20, no. 4, p. e0320328, 2025. https://doi.org/10.1371/journal.pone.0320328.
[17] J. Berbel-Vera, M. B. Gonzalez-Sanchez, M. Barrachina-Palanca, and J. Sánchez-García, “The role of management control systems for digital transformation success,” *Review of Managerial Science*, vol. 20, no. 8, pp. 3031–3065, 2026. https://doi.org/10.1007/s11846-025-00961-3.
[18] A. C. A. van Slooten, P. M. G. Dirks, and S. Firk, “Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession,” *The British Accounting Review*, vol. 58, no. 2, p. 101460, 2026. https://doi.org/10.1016/j.bar.2024.101460.
[19] K. Abbas, “Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research,” *The British Accounting Review*, vol. 58, no. 2, p. 101551, 2026. https://doi.org/10.1016/j.bar.2025.101551.
[20] R. Whittemore and K. Knafl, “The integrative review: Updated methodology,” *Journal of Advanced Nursing*, vol. 52, no. 5, pp. 546–553, 2005. https://doi.org/10.1111/j.1365-2648.2005.03621.x.
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