Reflections on management control in a digital economy

This paper contextualizes the role of management control by reviewing its origins, evolution, and future perspectives, especially in the turbulent context of technological change and the digital economy. For this purpose, the distinctions between the financial controller and the management controller are characterized and exemplified. The implications of new technologies and the digital economy for the development of skills and competencies in management controllers are addressed after reviewing the duties and obligations of the management controller and the significance of specialized training. The paper concludes by highlighting the value of the controller community's training and consolidation initiatives, which have been promoted by AICOGestion in Ibero-America.