•Contributes to the literature regarding the essential roles that internal transparency and global transparency play on management control system.•Reveals the leading roles that internal transparency and global transparency play in determining the impact IT provides for management controls.•Reveals insights into how management control system operates in practice for managing new product development.•Reveals the intertwining relationship between internal transparency and global transparency.

中文翻译：

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通过信息技术增强和启用管理控制系统：内部透明度和全球透明度的基本作用

•为有关内部透明性和全局透明性在管理控制系统中所起的基本作用的文献提供帮助。•揭示了内部透明性和全局性透明性在确定IT对管理控制的影响方面所起的主导作用。•揭示了对管理控制方式的见解该系统在实践中用于管理新产品开发。•揭示内部透明度和全球透明度之间的相互联系。