Measuring digital transformation is inherently complex and multidimensional, with objective evaluation hindered by subjective factors. Existing maturity models and composite indices typically capture readiness and technology adoption but fail to address the subjective nature of digitalization...

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001). Our paper is based on a case study in the...