In the digital transformation era, organizations must enhance analytical capabilities to remain competitive. This study investigates the impact of Management Control Systems (MCS) and Organizational Learning (OL) on Analytical Capability (AC) and its effect on Organizational Competitiveness (OC). Using quantitative analysis, data from 200 managers in Indonesia’s five largest manufacturing firms were analyzed with Structural Equation Modeling (SEM). The findings indicate that MCS positively influences AC (β = 0.65, p < 0.001), confirming that structured control mechanisms enhance data-driven decision-making. Additionally, OL partially mediates the relationship between MCS and AC (β = 0.42, p < 0.01), emphasizing the role of continuous learning. Furthermore, AC significantly impacts OC (β = 0.71, p < 0.001), demonstrating that strong analytical capability improves market performance and innovation. The model fit indices (CFI = 0.94, RMSEA = 0.05, SRMR = 0.04) confirm the robustness of the findings. This study contributes to strategic management and information systems literature by providing empirical insights into the role of MCS and OL in enhancing competitiveness. Managers are advised to integrate structured control mechanisms with learning processes to optimize analytical capabilities. Future research should explore longitudinal effects across industries.
Prayudo et al. (Mon,) studied this question.