Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises

Ralph Kober and Paul J. Thambar

Accounting, Auditing & Accountability Journal, 2021, vol. 35, issue 1, 108-119

Abstract: Purpose - This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises. Design/methodology/approach - The authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide. Findings - This paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities. Practical implications - This paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis. Originality/value - This paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

Keywords: Conflicting objectives; COVID-19; Crisis; Crisis as opportunity; Paradox theory; Management control systems; MCS (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2020-4851

DOI: 10.1108/AAAJ-08-2020-4851

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