Rieg, RobertRobertRiegUlrich, PatrickPatrickUlrich0000-0002-2870-36512026-05-072026-05-072026https://fis.uni-bamberg.de/handle/uniba/114993This study examines how digitalization in management accounting and control (MAC) impacts corporate performance mediated by budgeting and operational planning. Using survey data from German management accountants, a mediated regression analysis reveals that digitalization has a positive effect on corporate performance through improved planning and budgeting. The findings underscore the importance of aligning technology, processes, and MAC tools to enhance performance. This study fills a gap in understanding the indirect effects of digitalization in MAC, offering valuable insights for both scholars and practitioners.engbudgetingdigitalizationmanagement accountingmanagement controlperformanceplanningarticle