This paper examines how digitalization transforms management control by reshaping the epistemic conditions under which relevance is made and sustained. Drawing on an in-depth case study of MediaCorp, a media conglomerate undergoing a data-driven transformation, we identify two co-existing epistemic cultures: a narrative-driven culture, where relevance emerges through storytelling and strategic framing, and a data-driven culture, where relevance is discovered through empirical rigor and standardized analytics. While the ambition to become data driven initially emerged as a narrative, we find that both cultures persist, creating ongoing tensions in decision-making processes.

To conceptualize how organizations actively manage these tensions, we introduce the notion of epistemic control—the organizational practice of aligning epistemic cultures with their associated epistemic machineries (empirical, technological, and social). Our findings suggest that management control does not merely structure decision making but also serves as an active mechanism for shaping how knowledge is produced, validated, and institutionalized. Through epistemic control, management control systems can reinforce, challenge, and recalibrate epistemic cultures, ensuring that relevance remains both contested and actionable in a digital environment.

This study contributes to management control research by highlighting the interdependence between the digital context and knowledge-making practices. We argue that management control in digitalized organizations involves more than implementing algorithmic and data-driven decision systems—it also requires the active mediation of competing epistemic cultures. Our findings extend existing literature by showing that epistemic control is an integral yet often overlooked dimension of management control, essential for maintaining organizational coherence amidst digital transformation.