Restriction lift date: 2027-10-15
The impact of AI Automation, Blockchain and Big Data on sustainability and performance: a management control perspective
Loading...
Files
Date
2025-10-15
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Wiley
Published Version
Abstract
This paper examines how emergent technologies, specifically Artificial Intelligence, Blockchain, and Big Data, transform Management Control Systems (MCS) design and use, focusing on organizational performance and sustainability capabilities of firms. Using a qualitative, multiple-case approach, the study applies a thematic analysis on data collected from 10 semi-structured interviews with managers of companies from diverse sectors. Results indicate that these technologies reshape MCS use by enabling more timely and comprehensive information, strengthening risk management, and increasing flexibility in control practices. However, the findings also highlight significant resistance arising from behavioral, environmental, and technical factors, suggesting that successful technological integration requires both top-down strategic alignment and bottom-up, actor-level engagement. The paper contributes to existing theory by explicitly linking digital innovation, MCS, and change management frameworks with sustainability, responding to scholarly calls for empirical research into how control systems adapt in contexts of digital transformation. Practical implications for managers and policymakers underscore the importance of adaptive, transparent control structures in facilitating strategic development while providing accountability and ethical artificial intelligence use.
Description
Keywords
Artificial intelligence , Automation , Big Data , Blockchain , Management control , Sustainability
Citation
García‐Nieto, M., Ramón‐Jerónimo, J.M., Flórez‐López, R. and Segovia‐Villarreal, M. (2026) 'The impact of ai automation, blockchain and big data on sustainability and performance: a management control perspective', Sustainable Development, 34(1), pp. 1463–1476. https://doi.org/10.1002/sd.70327
Link to publisher’s version
Copyright
© 2025, ERP Environment and John Wiley & Sons Ltd. This is the peer reviewed version of the following article: García‐Nieto, M., Ramón‐Jerónimo, J.M., Flórez‐López, R. and Segovia‐Villarreal, M. (2026) 'The impact of ai automation, blockchain and big data on sustainability and performance: a management control perspective', Sustainable Development, 34(1), pp. 1463–1476. https://doi.org/10.1002/sd.70327, which has been published in final form at https://doi.org/10.1002/sd.70327. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited.