Artificial intelligence (AI) is becoming the new colleague—a development that is both exciting and unsettling. While some roles may gain importance with the rise of AI, others may become obsolete altogether. Management controls—such as cultural and personnel controls—can play a crucial role in supporting (or hindering) employees as they adapt to this transformation. At the same time, AI is reshaping the very nature of management control systems themselves: action and results controls may increasingly be designed, executed, and monitored by AI. In this research area, we examine how management control can both assist employees in navigating the transition to human-AI collaboration and adapt to its own transformation under the influence of AI.

Exemplary research questions include:

• How do employees perceive the legitimacy of AI-driven management controls?
• What role do cultural and personnel controls play in supporting employee adaptation to AI integration?
• How can management control systems balance transparency and complexity in AI-driven performance evaluation?
• What are the behavioral and motivational effects of algorithmic decision-making in performance monitoring?
• To what extent can AI replace traditional forms of results and action control without eroding accountability or trust?