Evidence map›Paper›PMID 40261903›Full record

ArticlePloS one2025

Digital transformation and the choice of management control modes in enterprise groups.

Junhui Li, Xianzhi Zhang

Abstract read
In one paragraph

Article in PloS one, 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.

0numbers the graph read from it
0cells of the map it votes in
0citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

0 citing papers in PubMed.

No citing paper in PubMed yet.

4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

2 authors.

Junhui LiSchool of Accounting, Dongbei University of Finance and Economics, Dalian, Liaoning, China.ORCID https://orcid.org/0009-0005-6552-5582
Xianzhi ZhangSchool of Accounting, Dongbei University of Finance and Economics, Dalian, Liaoning, China.ORCID https://orcid.org/0009-0006-4228-9078

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

Digital transformation has a significant impact on the choice of management control modes within enterprise groups. This study uses data from publicly listed companies in China from 2010 to 2022 to empirically examine the effect of digital transformation on the management control modes of enterprise groups. It further explores the mechanism and moderating effects of digital transformation in influencing the selection of management control modes. The findings indicate that, under the impact of digital transformation, enterprise groups are more inclined to adopt decentralized management control modes. The mechanism analysis suggests that digital transformation can mitigate principal-agent problems between parent and subsidiary companies by improving internal control quality, thus promoting a decentralized management control mode. The moderating effects reveal that the facilitative impact of digital transformation on choosing a decentralized control mode is more pronounced in state-owned enterprise groups and those operating in environments with higher uncertainty. Moreover, as the level of digital transformation or corporate governance improves, enterprise groups are more likely to adopt decentralized management control modes. This study extends the measurement indicators for the choice of management control modes in enterprise groups across four dimensions: personnel authority, operational authority, investment authority, and financial authority, and constructs a research framework to reveal the practical effects of China's digital transformation strategy.

Identifiers

PMID40261903
PMCPMC12013941

What OpenQuestion holds

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LicenceCC BY
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Registered trials

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.