How did remote working impact management control practices during the COVID crisis, and how did employees respond to these changes? Gianluca Delfino & I address these questions in a recently published paper inAccounting, Auditing and Accountability Journal, drawing on a field study of Italian professional service firms (PSFs). Below, the context of the study and some key findings are highlighted.
Organizations are frequently confronted with environmental shifts and change. In our recent publication (Toldbod and Van der Kolk, forthcoming in the European Accounting Review), we examine how environmental shifts can trigger cascades of management control changes, how this creates incoherence, and how managers can use the incoherence to stimulate organizational dialogue.