Abstract

This study aims to elucidate the relationship between management control systems (MCSs) and organizational resilience (OR), synthesizing existing literature to pinpoint key factors and their synergistic interactions. A scoping review methodology was employed to examine twenty-eight publications on the topic. The review categorized findings according to Otley’s object of control framework. Of the 160 retrieved articles, twenty-eight were finally included in the study. Our findings highlight the critical role of MCS components in bolstering firms’ resilience. The study’s focus was on individual behavior, communication, collaboration, and proactive leadership as critical elements in fostering a resilient organizational culture. Effective MCS implementation, combining formal and informal controls, supports resilience by providing structure and flexibility. This study is one of the very few that offer a scoping assessment of the literature to provide the groundwork for empirical validation. Its goal is to establish the connection between MCSs and OR. This study offers valuable insights for researchers and practitioners targeting to enhance OR through effective MCS use.