Remote working, management control changes and employee responses during the COVID-19 crisis

Author:

Delfino Gianluca FORCID,van der Kolk BerendORCID

Abstract

PurposeThe authors examine the impact of the sudden shift to remote working, triggered by the coronavirus disease 2019 (COVID-19) crisis, on management control (MC) practices in professional service firms (PSFs). In addition, employee responses to these changes are explored.Design/methodology/approachThe authors carried out a field study of MC changes in PSFs in Italy, the first country in Europe that was severely impacted by COVID-19. Interviews with PSF employees form the primary data source. Pattern matching was used to identify similarities and differences and investigate how employees respond to the MC changes.FindingsAs a response to the shift to remote working, managers at PSFs made various MC-related changes. For instance, they increased the number of online meetings and made use of technologies to monitor employees from a distance. Employees reacted to this by engaging in “voluntary visibilizing practices”, i.e. by trying to make sure they got noted by their superiors, for instance by doing overtime. In addition, collected evidence suggests increased stress levels among employees, changes to employee autonomy, changed perceptions of hierarchies and a weakened sense of relatedness with others in the organization.Originality/valueThis is one of the first studies to examine the impact of the sudden shift to remote working on MC. In addition, this paper contributes by exploring employee responses to the MC-related changes. The findings add to the growing literature on MC and motivation, and the notion of voluntary visibilizing practices is mobilized to warn against over-commitment and self-exploitation.

Publisher

Emerald

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting

Reference20 articles.

1. Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm;Accounting, Organizations and Society,2004

2. The psychological impact of quarantine and how to reduce it: rapid review of the evidence;Lancet,2020

3. Crang, M. (1997), “Analysing qualitative materials”, in Flowerdew, R. and Martin, D. (Eds), Methods in Human Geography, Addison Wesley Longman, London, pp. 183-196.

4. The impact of participation in strategic planning on managers' creation of budgetary slack: the mediating role of autonomous motivation and affective organisational commitment;Management Accounting Research,2015

Cited by 72 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. A bibliometric analysis of remote working practices: Call for future research;Work;2024-09-11

2. Enhancing resilience of human resource practices in the tourism and hospitality business of India during the COVID-19 pandemic;Journal of Organizational Effectiveness: People and Performance;2024-07-19

3. Assumptions about Human Motivation have Consequences for Practice;Journal of Management Studies;2024-06-03

4. An Overview of Teamwork in Higher Education;Advances in Higher Education and Professional Development;2024-05-31

5. Evaluating the influencing factors and effects of the digitalization of management control;Journal of Accounting & Organizational Change;2024-05-27

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3