Abstract

The emergence of artificial intelligence (AI) has been a pivotal development in corporate operations and decision-making processes. Its incorporation into management control systems is revolutionizing established methodologies, paving the way for innovative strategic approaches. This article delves into how global industry leaders are embedding AI in their management control mechanisms. It evaluates the profound impact of these technological advancements on organizational decision-making and performance. Additionally, the article sheds light on the challenges and opportunities that stem from these developments. As the field of AI integration in management control continues to progress rapidly, it holds immense potential to alter traditional business practices. The forefront of this transformation is led by international market leaders, setting a benchmark for companies of all sizes. Understanding the nuances of AI integration is crucial. By strategizing effectively and navigating through the associated challenges, businesses can harness the full potential of AI. This approach leads to enhanced operational efficiency and a competitive edge in today's increasingly digitalized business landscape.