DIGITAL TRANSFORMATION AS A DRIVER OF INNOVATION CONTROLLING ADVANCEMENT IN ENTERPRISES
DOI:
https://doi.org/10.32782/2786-8273/2026-13-5Keywords:
digital transformation, innovation controlling, management, cyclical interdependence, adaptability, effectiveness, developmentAbstract
Introduction. The rapid advancement of digital technologies fundamentally reshapes the competitive environment, creating both significant opportunities and substantial risks for enterprise development. In this context, innovation controlling – understood as a coordination subsystem of innovation development management – plays a dual role: on one hand, it serves as an instrument for ensuring the effectiveness of digital transformation initiatives; on the other, it is itself subject to transformation under the influence of digital technologies. Purpose. The article aims to examine the cyclical relationship between digital transformation and innovation controlling, identify their specifics and substantiate directions for ensuring the synergetic impact of digital technologies on the development of innovation controlling in enterprises. Methods. The study employs dialectical, systemic, comparative methods, as well as analysis, synthesis, generalization and abstraction to comprehensively reveal the theoretical and conceptual foundations of the interaction between digital transformation and innovation controlling. Results. Theoretical approaches to defining digital transformation and innovation controlling as independent concepts are systematized. The cyclical interdependence and mutual conditionality of digital transformation and innovation controlling are identified and substantiated. Key risks associated with asymmetry in the pace of digitalization and controlling modernization are disclosed. A conceptual model of the cyclical relationship between digital transformation and controlling is proposed at three levels – strategic, operational, and organizational. Directions of innovation controlling adaptation are defined: informational, process-oriented, instrumental, organizational, and strategic. Conclusion. The findings provide a theoretical foundation for further empirical assessments of the interdependence between the state of digital transformation in enterprises and the effectiveness of their innovation controlling systems.
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Seppänen, S., Saunila, M., & Ukko, J. (2024). Digital transformation of organizational and management controls – Review and recommendations for the future. In C. Machado & J.P. Davim (Eds.), Management for Digital Transformation. Management and Industrial Engineering. Springer. DOI: https://doi.org/10.1007/978-3-031-42060-3_1
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