Digital Transformation and Management Control in Business Ecosystems: Toward a New Perspective

Journal title MANAGEMENT CONTROL
Author/s Alessandro Marelli, Enrico Di Beradino
Publishing Year 2026 Issue 2026/1 Suppl.
Language Italian Pages 22 P. 163-184 File size 244 KB
DOI 10.3280/MACO2026-001-S1008
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Digital transformation (DT) significantly reshapes business models and management accounting and control (MAC) systems. While DT’s impact on MAC within firms has been widely investigated, the literature remains fragmented regarding how MAC practices and related decision-making processes operate among partner organizations within ecosystems. To address this gap, this study conducts a Systematic Literature Review (SLR) to apply an interpretative Input-Process-Output framework to conceptualize how MAC systems evolve to support decision-making processes in ecosystems. The findings reveal that the technological infrastructure acts as an enabler for complex ecosystems, requiring a fundamental shift in control logics. The analysis highlights new mechanisms such as interactive PMS, fundamental points of view (FPVs), and control points, marking the shift from a traditional control logic to the strategic orchestration of inter-organizational networks. These managerial tools are essential for navigating complexity, aligning actors’ objectives, and co-creating sustainable value.

Keywords: Management Accounting and Control, Digital Transformation, Multi-Actor Collaborations, Business Ecosystems, Ecosystem Orchestration

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Alessandro Marelli, Enrico Di Beradino, La trasformazione digitale e il controllo di gestione negli ecosistemi di business: verso una nuova prospettiva in "MANAGEMENT CONTROL" 1 Suppl./2026, pp 163-184, DOI: 10.3280/MACO2026-001-S1008