远程 "直升机老板":员工对 COVID-19 大流行期间监管控制和远程工作的影响的看法*

IF 1.6 Q3 BUSINESS, FINANCE
Khim Kelly, Ethan LaMothe, Lisa Baudot
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引用次数: 0

摘要

COVID-19 大流行引发了大范围的非自愿远程工作转变,并在此后极大地重塑了工作及其监督。我们研究了大流行期间员工的感知生产率与远程工作之间的关系,监督控制如何调节这种关系,以及远程工作和感知生产率如何影响员工对大流行后远程工作的偏好。我们在 2020 年 6 月通过 Mechanical Turk 对 589 名员工进行了调查,发现远程工作与感知生产率之间存在方向性正相关,但并不显著。然而,额外的分析表明,远程工作通过增加工作时间对感知生产率有间接的积极影响。我们进一步发现,监管监控强度(SMI)与感知生产率呈正相关,而监管监控强度越大,远程工作与感知生产率之间的关系就越负面。基于成果的评价也与感知生产率呈正相关,但它并不能调节远程工作与感知生产率之间的关系。基于督导的评价与感知生产率没有显著关联,也不能调节远程工作与感知生产率之间的关系。总之,我们的研究结果表明,在大流行病期间,远程工作对感知生产率的主要影响充其量是微弱的,与基于结果的评价相比,SMI 与远程工作监督的兼容性较差。最后,我们发现大流行期间远程工作的增加和感知生产率的提高与大流行后远程工作的偏好呈正相关,而且我们还发现它们之间存在微弱的正交互效应。这些发现为大流行对大流行后工作环境的影响提供了经验证据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Remote “Helicopter Bosses”: Employee Perceptions of the Effects of Supervisory Controls and Remote Work During the COVID-19 Pandemic*

The COVID-19 pandemic precipitated an extensive involuntary shift to remote work and has since dramatically reshaped work and its supervision. We examine how employees' perceived productivity is associated with remote work during the pandemic, how supervisory controls moderate this relationship, and how remote work and perceived productivity impact employee preference for post-pandemic remote work. We survey 589 workers in June 2020 via Mechanical Turk and find a directionally positive but nonsignificant association between remote work and perceived productivity. Additional analysis, however, indicates an indirect positive effect of remote work on perceived productivity through more hours worked. We further find supervisory monitoring intensity (SMI) is positively associated with perceived productivity, and the association between remote work and perceived productivity is more negative with more intense supervisory monitoring. Outcome-based evaluation is also positively associated with perceived productivity, but it does not moderate the relationship between remote work and perceived productivity. Supervisor-based evaluation has no significant association with perceived productivity, nor does it moderate the relationship between remote work and perceived productivity. Overall, our results suggest the main effect of remote work on perceived productivity during the pandemic is weak at best, and SMI is less compatible with remote work supervision than outcome-based evaluation. Finally, we find increased remote work and perceived productivity improvement during the pandemic are positively associated with preference for post-pandemic remote work, and we find a marginal positive interaction effect between them. These findings provide empirical evidence of the pandemic's repercussions on the post-pandemic work environment.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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