... of digitalization Company size Ownership structure Industry Digitalization is expected to revolutionize management control (Andreassen, 2020 ; Möller et al., 2020). The change has the potential to affect the entire management control function and to impact both senders and receivers...

...”. Ownership structure Budgeting Perceived environmental uncertainty Relative performance evaluation Beyond budgeting Fixed performance contract M41 In recent years, consultants and practitioners have proposed the abandonment of traditional annual budgets in favor of a more adaptive and radically...