uncertainties and challenges for Chinese businesses and their management control systems (MCS) in achieving organizational goals. This study examines the implementation levels of the five dimensions of MCS (cultural control, cybernetic control, personnel control, planning control, and reward control) before and during the COVID-19 pandemic. Additionally, the study considers the pandemic as a moderating factor, exploring its impact on the relationship between MCS implementation and business performance during this period. By utilizing text analysis and machine learning techniques following Word2Vec, this study analyzes the annual reports of listed companies on the Shanghai Stock Exchange and Shenzhen Stock Exchange A-shares from 2016 to 2021. Generally, the intensity of MCS implementation increased during the COVID-19 pandemic compared to the pre-pandemic period. A more detailed analysis revealed an increase in cultural control and cybernetic control, accompanied by a decrease in planning control, reward control, and personnel control during the pandemic. The relationship between MCS implementation and business performance was also stronger during the pandemic period. This study provides valuable insights for management teams as they work to develop and refine MCS, enabling them to navigate future uncertainties more effectively.