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

Author

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  • Gianluca F Delfino
  • Berend van der Kolk

Abstract

Purpose - The 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/approach - The 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. Findings - As 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/value - This 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.

Suggested Citation

  • Gianluca F Delfino & Berend van der Kolk, 2021. "Remote working, management control changes and employee responses during the COVID-19 crisis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1376-1387, April.
  • Handle: RePEc:eme:aaajpp:aaaj-06-2020-4657
    DOI: 10.1108/AAAJ-06-2020-4657
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    Citations

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    Cited by:

    1. Alshurafa, Mohammed & Aboramadan, Mohammed & Haniffa, Roszaini, 2023. "Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip," The British Accounting Review, Elsevier, vol. 55(5).
    2. Ingi Runar Edvardsson & Johanna Gardarsdottir, 2023. "Navigating Uncharted Waters: Exploring Leaders’ Challenges in the Era of COVID-19 and the Rise of Telework," Sustainability, MDPI, vol. 15(23), pages 1-24, November.
    3. Odysseas Pavlatos & Hara Kostakis, 2023. "Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals," Australian Accounting Review, CPA Australia, vol. 33(1), pages 14-30, March.
    4. Guido Noto & Carmelo Marisca & Gustavo Barresi, 2023. "I "pacchetti" di controllo manageriale nei team virtuali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 43-62.
    5. Ning Cai & Wen He & Guoqiang Wu & Xin Yu, 2024. "Online voting and minority shareholder dissent: Evidence from China," Financial Management, Financial Management Association International, vol. 53(2), pages 327-352, June.
    6. Qutaiba Adeeb Odat & Hashem Alshurafat & Mohannad Obeid Al Shbail & Husam Ananzeh & Hamzeh Al Amosh, 2023. "Factors Affecting Accountants’ Adoption of Remote Working: Evidence from Jordanian Governmental Organizations," Sustainability, MDPI, vol. 15(17), pages 1-23, September.

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