The rapid digital transformation driven by Industry 4.0 has redefined traditional management control practices and necessitated a holistic rethinking of corporate governance. This paper presents an integrative framework that blends established management control systems with the dynamic demands of Industry 4.0 through the application of a comprehensive systems thinking approach. By developing an influence matrix, the work systematically maps the interdependencies between key elements of management control—such as budgeting, performance appraisal and organisational culture and key design principles of Industrie 4.0, including interoperability, virtualisation and real-time capability. The framework not only highlights the complex feedback loops and bidirectional influences that underpin digital transformation efforts but also provides actionable insights for organisations looking to adapt their control mechanisms to the rapidly evolving technology landscape and ensure a sustainable competitive advantage in an increasingly connected industrial environment.
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