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 in Accounting, 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.
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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.
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What are the combined effects of different management tools on individuals in an organization? This week, our study addressing this question was published in the academic journal Management Accounting Research. Continue reading
Berend van der Kolk 