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Guiding the Algorithm: Harnessing artificial intelligence to nurture SMEs management control systems

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AI-empowered tools significantly enhance the effectiveness of management control systems in SMEs.
Analysis showed that insights from AI-generated responses improved decision-making in liquidity and profitability.
The mixed-methods approach provided a comprehensive understanding of AI's impact on SMEs' management practices.
Concerns about the reliability and clarity of AI-generated answers may affect user trust and implementation.

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Mixed-methods analysis reveals AI's role in improving management control systems in SMEs, highlighting challenges.

Broccardo et al. (2025) studied this question.

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