Asdullah, Muhammad ORCID: https://orcid.org/0000-0003-1256-1158 and Yazdifar, Hassa (2026) Integrating AI Innovation With Management Control Systems. In: AI-Powered Business Innovation Strategies, Governance and Sustainability. Emerald, pp. 259-276

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Abstract

The chapter explores artificial intelligence (AI)–Management Control Systems (MCS) integration by examining how innovative AI applications revolutionise organisational performance measurement along with decision-making procedures. An overview of MCS starts with this section by describing its formal and informal parts. The role of MCS includes goal–goal alignment with resources as well as operational enhancement and data-based performance improvement. The chapter presents AI technology as a vital instrument for organisational enhancement first explaining its core features which include machine learning and natural language processing (NLP) alongside robotic process automation (RPA). Such technological innovations let organisations handle extensive data by providing predictions for trend analysis while generating better managerial decisions. AI integration with MCS creates business operation streamlining along with efficiency reduction and real-time intelligence delivery. The research investigates how AI supports MCS through its ability to manage intricate information and deliver time-sensitive relevant decisions. The implementation of AI within organisations creates operational efficiency gains, reduced human mistakes and maintains business activities’ strategic goal compliance. AI adoption encounters multiple challenges because organisations face issues relating to data quality standards, privacy protection standards and complexity during implementation. This chapter ends with an evaluation of future AI potentials in MCS combined with an overview of upcoming analytics trends and automated decision systems alongside optimised resource management. The introduction of AI transformation to MCS performs a profound advancement in business operational planning and control, which creates competitive advantages in modern business markets. Despite its challenges, AI-driven MCS promises continuous innovation and significant improvements in performance measurement and management.

Item Type:	Book Section
Additional Information:	'This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com.'
Status:	Published
DOI:	10.1108/978-1-83708-464-720261017
School/Department:	London Campus
URI:	https://ray.yorksj.ac.uk/id/eprint/14669

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