Contribution of Intelligent Management Control to the Optimization of Economic Costs in a Transport Logistics Chain: A Literature Review

Authors

  • Oussama ANFELOUSS Hight school of technologie of Fez, Sidi Mohamed Ben Abdellah, Fez, Morocco
  • Mourad REHIOUI Hight school of technologie of Fez, Sidi Mohamed Ben Abdellah, Fez, Morocco

Keywords:

Management control, supply chain management, artificial intelligence, optimization, logistics costs

Abstract

The main objective of this research is to identify and examine studies conducted to investigate the determinants of management control, artificial intelligence, and supply chain management. This systematic review was conducted using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. Of the 271 articles collected, 62 studies were included. It is important to note that most of the selected articles emphasized the importance of factors influencing management control of supply chains. This study provides an overview of the factors that managers perceive as important for supply chain management. The data were collected and prepared in light of the literature review, notably from two main databases (Scopus and Web of Science). We note that many criteria were considered in the studies and were tested to validate their importance in management control, artificial intelligence, and supply chain management. According to the articles analyzed, some factors were unanimously considered decisive by the authors, while others did not receive such unanimity. On the other hand, some selection criteria were discussed by some authors but not by all.

The main limitation could be related to certain potentially relevant studies that were not included in this study because they are not published in Scopus or Web of Science and others are not accessible. In addition, many countries were not covered by such studies.

Classification JEL : C45, C55, C61, O33, L23, R41, M41.

Paper type : Empirical Research

Published

2026-07-20

How to Cite

ANFELOUSS, O., & REHIOUI, M. (2026). Contribution of Intelligent Management Control to the Optimization of Economic Costs in a Transport Logistics Chain: A Literature Review. International Journal of Accounting, Finance, Auditing, Management and Economics, 7(8), 438–454. Retrieved from https://ijafame.org/index.php/ijafame/article/view/2525