The success, growth, and long-term survival of organizations in the digital era depend on their ability to simultaneously exploit existing capabilities while exploring new competencies—a phenomenon widely referred to as organizational ambidexterity. Consequently, a substantial body of literature in the fields of organization, innovation, and strategy has examined the mechanisms that enable ambidexterity. Among these mechanisms, management control systems (MCSs) have emerged as a critical tool. Although the number of theoretical and empirical studies investigating the role of MCSs in fostering organizational ambidexterity has increased considerably, a comprehensive review integrating both conceptual and empirical findings across the various dimensions of MCSs is still lacking.

The purpose of this paper is to conduct a systematic review of the literature on the design of management control systems in enabling organizational ambidexterity and to synthesize the current state of knowledge. The review followed the inclusion and exclusion criteria of the PRISMA protocol. To address the research questions, we applied the seven-step model of Sandelowski and Barroso, through which 55 relevant studies were systematically analyzed, summarized, synthesized, and interpreted. This process led to the identification of three overarching categories, ten subcategories, and thirty-one subcomponents of management control systems relevant to the realization of organizational ambidexterity.

The findings indicate that the emerging MCS framework that supports the creation of ambidexterity can be structured into three main dimensions: (1) five prerequisite components, (2) two core concepts of the MCS framework design, and (3) three consequential outcomes. This framework provides practical guidance for managers and practitioners by offering a structured approach to systematically evaluate both the antecedents and consequences of MCS design. Furthermore, it highlights promising directions for future research in the intersection of management control systems and organizational ambidexterity.