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The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review

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  • Rosa Lombardi
  • Raffaele Trequattrini
  • Federico Schimperna
  • Myriam Cano-Rubio

Abstract

This research proposes a systematic literature review (SLR) of the application of big data, analytics, business intelligence, and artificial intelligence to company management and strategic control. Thus, this paper attempts to answer the following research questions: 1) How is the literature on the application of big data, analytics, business intelligence, and artificial intelligence to management and strategic control developed in the business, management and accounting fields? 2) On which aspects of this application does the literature focus? 3) What are the implications that arise for companies? In this paper, we used a longitudinal study of research documents in the form of last-decade literature collected from Scopus database as the leading source for the international scenario. After, we selected business, management, and accounting areas, and screened the titles and abstracts of the research documents, we based the final result on 60 scientific documents as sources relevant to the aim of this SLR. The findings highlight four main topic clusters. We specifically explain smart technologies? usefulness for each analyzed business function, and, while adopting a critical perspective, we point out the interesting current streams of research resulting from the application of new sources of technology. We conclude by proposing valuable insights gleaned from the study. Thus, our results are useful for both the academic and the professional community.

Suggested Citation

  • Rosa Lombardi & Raffaele Trequattrini & Federico Schimperna & Myriam Cano-Rubio, 2021. "The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 11-30.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-001-s1002
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    1. G. Denisse Chamochumbi D. & Massimo Ciambotti & Federica Palazzi & Francesca Sgr?, 2022. "The digital transformation process in the agri-food sector: A case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 43-70.
    2. Michele Galeotti & Rosa Lombardi & Salvatore Principale & Alessandro Sura, 2023. "Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 65-81.
    3. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
    4. Daniela Mancini & Domenica Lavorato & Palmira Piedepalumbo, 2023. "Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 5-18.
    5. Antonella Paolini, 2022. "Gestione integrata dei dati e performance aziendali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 5-14.
    6. Luca Ianni & Armando Della Porta & Fabrizio Barbarossa, 2022. "L?interfaccia Accounting-Marketing. Il ruolo del controller e dei sistemi informativi nella Customer Profitability Analysis," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 165-190.
    7. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.

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