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This is a Literature Review study (also classified as: Quantitative Study).

October 16, 2025Contabilidad y NegociosOpen Access

Management control meets AI: From data-driven literature review to research gap

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Only two thematic clusters in the review address explainable AI, highlighting a significant gap in research.
The systematic review identifies five major thematic clusters related to AI and management control systems.
Data-driven techniques have the potential to guide further inquiries into AI-enabled management systems.
Critical reading and human judgment play essential roles in applying AI methods to academic research.

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Literature review identifies research gaps in transparency and explainable AI within management control systems.

Alonso et al. (2025) studied this question.

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