Digitalization and Management Control in Supply Chain

Abstract

In a context of increasing uncertainty and logistical complexity, this study examines the strategic role of management control systems in the digital transformation of supply chains. Adopting a conceptual and interdisciplinary approach, it draws on Contingency Theory, Strategic Cost Management, and the Resource-Based View. The objective is to develop testable hypotheses linking digital tools and real-time data integration to supply chain performance. The expected results suggest that digitalized control systems enhance agility, performance monitoring, and strategic decision-making, while fostering alignment between operational and strategic objectives.