Navigating management control change: pathways to the future of work

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Michelle Carr, Stefan Jooss
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Abstract

Purpose COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic. Design/methodology/approach Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms. Findings The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes. Originality/value The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting. Highlights COVID-19 has forced Big 4 firms to challenge existing management control arrangements. Literature has focused on traditional, onsite work settings and largely ignored change pathways. The authors take a temporal perspective to unpack changes to management control arrangements. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.
引导管理控制变革:通往未来工作的途径
COVID-19迫使四大公司挑战现有的管理控制安排并调整其工作方式。然而,我们对管理控制如何在未来的可持续工作场所实施知之甚少。本研究的目的是研究四大会计师事务所在COVID-19大流行期间的管理控制变化模式。采用探索性质的研究设计,作者对四大专业服务公司的42位董事和同事进行了采访。研究结果揭示了管理控制变化的两种途径:定位和位移。作者发现,对行动和结果控制的相对较小的调整依赖于对实质性文化和人员控制变化的响应。原创性/价值的贡献有三个方面:作者采取了一个时间的视角:(1)揭示了管理控制安排的变化;(2)通过建立一个包含管理控制变化的速度、范围和寿命的变化路径的三维分类法,将研究结果理论化;(3)将管理控制安排置于混合工作环境中。新冠疫情迫使四大会计师事务所挑战现有的管理控制安排。文献关注的是传统的现场工作环境,而在很大程度上忽略了改变的途径。作者从时间的角度来分析管理控制安排的变化。四大公司适应了混合工作,在人事和文化控制方面发生了重大变化。作者通过发展变化途径的三维分类学,将这些发现理论化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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