万彩网·首页欢迎您

pisco_log

Open Journal Systems

User

Language

Journal Content

Font Size

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All

Geological and Mining Engineering

Geological and Mining Engineering (GME), published by Scineer Publishing PTE. LTD, is an open-access journal. GME is devoted to publish geological and mining engineering related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on geological and mining engineering throughout the world. GME welcomes all original

ISSN: 3029-1887(P)

3029-2034(O)

View Journal Current Issue Register

Food Safety and Quality

Food Safety and Quality (FSQ), published by Scineer Publishing PTE. LTD, is an open-access journal. FSQ is devoted to publish food safety and quality related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on food safety and quality throughout the world. FSQ welcomes all original manuscripts that do not be published in any other journals.

ISSN: 3029-2115(P)

3029-2123(O)

View Journal Current Issue Register

Hydraulic Engineering and Power Research

Hydraulic Engineering and Power Research (HEPR), published by Scineer Publishing PTE. LTD, is an open-access journal. HEPR is devoted to publish hydraulic engineering and power related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on hydraulic engineering and power throughout the world. HEPR welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â

Â Â Â Â ISSN: 3029-2158(P)

Â Â Â Â Â Â Â Â Â 3029-2166(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Medical and Health Research

Medical and Health Research (MHR), published by Scineer Publishing PTE. LTD, is an open-access journal. MHR is devoted to publish medicine related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on medicine throughout the world. MHR welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â

Â Â Â Â ISSN: 3029-2190(P)

Â Â Â Â Â Â Â Â Â 3029-2204(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Practical Medical Research

Practical Medical Research (PMR), published by Scineer Publishing PTE. LTD, is an open-access journal. PMR is devoted to publish medicine related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on medicine throughout the world. PMR welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â

Â Â Â Â ISSN: 3029-2085(P)

Â Â Â Â Â Â Â Â Â Â 3029-2093(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Forum on Research and Innovation Management

Forum on Research and Innovation Management (FRIM), published by Scineer Publishing PTE. LTD, is an open-access journal. FRIM is devoted to publish research and innovation management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on research and innovation management throughout the world. FRIM welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â

Â Â Â Â ISSN: 3029-1933(P)

Â Â Â Â Â Â Â Â Â 3029-1984(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Construction Safety Technology and Management

Construction Safety Technology and Management (CSTM), published by Scineer Publishing PTE. LTD, is an open-access journal. CSTM is devoted to publish construction safety technology and management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on construction safety technology and management throughout the world. CSTM welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â

Â Â Â Â Â ISSN: 3029-2069(P)

Â Â Â Â Â Â Â Â Â Â Â 3029-2077(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Industrial Technology Research

Industrial Technology Research (ITR), published by Scineer Publishing PTE. LTD, is an open-access journal. ITR is devoted to publish industrial technology related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on industrial technology throughout the world. ITR welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â

Â Â Â Â ISSN: 3029-1895(P)

Â Â Â Â Â Â Â Â Â Â 3029-2026(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Environmental Protection and Health

Environmental Protection and Health (EPH), published by Scineer Publishing PTE. LTD, is an open-access journal. EPH is devoted to publish environmental protection and health related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on environmental protection and health throughout the world. EPH welcomes all original manuscripts that do not be published in any other journals.Â

Â Â

Â Â Â Â ISSN: 3029-1909(P)

Â Â Â Â Â Â Â Â Â 3029-2018(O)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Artificial Intelligence Technology Research

Artificial Intelligence Technology Research (AITR), published by Scineer Publishing PTE. LTD, is an open-access journal. AITR is devoted to publish artificial intelligence technology related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on artificial intelligence technology throughout the world. AITR welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-1968(O)

Â Â Â Â Â Â Â Â Â 3029-195X(P)
Â Â Â Â Â

Â Â

View Journal Current Issue Register

Curriculum Learning and Exploration

Curriculum Learning and Exploration (CLE), published by Scineer Publishing PTE. LTD, is an open-access journal. CLE is devoted to publish curriculum related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on curriculum throughout the world. CLE welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-1976(O)

Â Â Â Â Â Â Â Â Â 3029-1941(P)
Â Â Â Â Â Â Â

View Journal Current Issue Register

Evaluation of Educational Research

Evaluation of Educational Research (EER), published by Scineer Publishing PTE. LTD, is an open-access journal. EER is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. EER welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â ISSN: 3029-1992(O)

Â Â Â Â Â Â Â Â Â 3029-1925(P)
Â Â Â Â Â Â Â

View Journal Current Issue Register

World Education Forum

World Education Forum (WEF), published by Scineer Publishing PTE. LTD, is an open-access journal. WEF is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. WEF welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â ISSN: 3029-214X(O)

Â Â Â Â Â Â Â Â Â 3029-2131(P)

Â Â Â Â Â Â Â

View Journal Current Issue Register

New Explorations in Education and Teaching

New Explorations in Education and Teaching (NEET), published by Scineer Publishing PTE. LTD, is an open-access journal. NEET is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. NEET welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-200X(O)

Â Â Â Â Â Â Â Â Â 3029-1917(P)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Modern Economic Management Forum

Â

Modern Economic Management Forum (MEMF), published by Scineer Publishing PTE. LTD, is an open-access journal. MEMF is devoted to publish modern economic management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on economic management throughout the world. MEMF welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-2182(O)

Â Â Â Â Â Â Â Â Â 3029-2174(P)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Research and Commentary on Humanities and Arts

Research and Commentary on Humanities and ArtsÂ (RCHA), published by Scineer Publishing PTE. LTD, is an open-access journal. RCHA is devoted to publish humanities and arts related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on humanities and arts throughout the world. RCHA welcomes all original manuscripts that do not be published in any other journals.Â

Â

Â Â Â

Â Â Â Â Â Â ISSN: 3029-2050(O)

Â Â Â Â Â Â Â Â Â Â Â 3029-2042(P)

Â Â Â Â Â Â Â

View Journal Current Issue Register

Scineer Publishing is a publisher of open access journals. Covering various disciplines and promoting interdisciplinary development, Scineer Publishing adheres to a principle of respecting academics, and publishes insightful and rigorous academic research contents.

12 Eu Tong Sen Street, #07-168, Singapore 059819

E-mail: scineerpub@126.com

Copyright © 2023 Scineer Publishing Pte. Ltd.

The Value Creation Mechanism of Internal Control Transformation Driven by Digitalization Based on Business Management Practice

Zhang Ban

Abstract

This theoretical work discusses the value creation process of internal control change with the help of digitalization in the frame
work of the business management practice. The paper constructs a framework of systematic literature review and theoretical analysis based
on evidence of enterprises that reveal three inter-related technological enablers automation, integration, and intelligence that together trans
form internal control as a compliance-focused role, to a strategic value creation. The results indicate that there exist three clear value creation
streams, namely, the operational value, which can be achieved by efficiency gains and cost cutting, the strategic value, which may be attained
by enhanced decision making and organizational agility and finally the relational value, which can become attained by heightened stakeholder
trust and lowered cost of capital.

Keywords

Digitalization; Internal Control Transformation; Value Creation Mechanism; Business Management Practice; Operational Value; Strategic Value; Relational Value

Full Text:

PDF

Included Database

References

[1] Xinhong WANG & Taiwen KONG.(2025). Internal control quality, dynamic capabilities, and executive team diversity: mechanisms be

hind corporate digital transformation. Future Business Journal, 11(1), 257-257. https://doi.org/10.1186/S43093-025-00680-X.

[2] Ruiyang Gao & Bin Gu.(2025).A stitch in time: Digital transformation, internal control and total factor productivity. Chinese Journal of

Population, Resources and Environment, 23(03), 352-363.

[3] Huang Chengming, Mirza Sultan Sikandar, Zhang Chengwei & Miao Yiyao.(2025). Corporate digital transformation and audit signals:

building trust in the digital age. Meditari Accountancy Research, 33(2), 553-587. https://doi.org/10.1108/MEDAR-10-2023-2187 .

[4] Zhao Ying, Xu Hongdi, Liu Guangyan, Zhou Yanting & Wang Yan.(2025). Can digital transformation improve the quality of enterprise

innovation in China?. European Journal of Innovation Management, 28(3), 1034-1060. https://doi.org/10.1108/EJIM-05-2023-0358 .

[5] Bin He & Xiao Tian.(2024). Research on the Impact of Digital Development on the Quality of Internal Control in Enterprises. Scientific

Journal of Economics and Management Research, 6(12), 26-33. https://doi.org/10.54691/0Y09ER79 .

[6] Maqsood Umer Sahil, Wang Shihao & Zahid R.M. Ammar.(2024). Digital age imperatives and firm internal control quality: evidence

from CEOs personal trait and type of state-owned enterprises. Managerial Auditing Journal, 39(6), 700-727. https://doi.org/10.1108/

MAJ-10-2023-4071 .

DOI: http://dx.doi.org/10.70711/memf.v3i5.9077

Refbacks

There are currently no refbacks.

Scineer Publishing is a publisher of open access journals. Covering various disciplines and promoting interdisciplinary development, Scineer Publishing adheres to a principle of respecting academics, and publishes insightful and rigorous academic research contents.

12 Eu Tong Sen Street, #07-168, Singapore 059819

E-mail: scineerpub@126.com

Copyright © 2023 Scineer Publishing Pte. Ltd.