Working from home and management controls

Konstantin Flassak (), Julia Haag, Christian Hofmann, Christopher Lechner, Nina Schwaiger and Rafael Zacherl
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Konstantin Flassak: LMU Munich School of Management
Julia Haag: Robert Bosch GmbH
Christian Hofmann: LMU Munich School of Management
Christopher Lechner: Oliver Wyman GmbH
Nina Schwaiger: LMU Munich School of Management
Rafael Zacherl: LMU Munich School of Management

Journal of Business Economics, 2023, vol. 93, issue 1, No 7, 193-228

Abstract: Abstract The Covid-19 pandemic and the corresponding shift toward working from home (WFH) amplifies control problems within organizations and poses severe challenges for management control as employees’ tasks are difficult to observe under WFH conditions. We examine the association between WFH and action controls. Based on a survey among employees in a large international corporation, we find that under WFH conditions the organization more intensively uses standardization and planning participation. We also examine the association between WFH and employee outcomes. The findings suggest that WFH is associated with more time employees spend in meetings and a higher job focus. Overall, the study adds to the literature by exploring the association between WFH and the use of management controls in organizations.

Keywords: Covid-19 pandemic; Working from home; Management control; Employee outcomes (search for similar items in EconPapers)
JEL-codes: M12 M41 M54 (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s11573-022-01123-7

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