Enabling New Ways of Working: Expanding the Management Control Repertoire for the Age of AI

Sebastian D. Becker
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Sebastian D. Becker: HEC Paris - Accounting and Management Control Department

No 1632, HEC Research Papers Series from HEC Paris

Abstract: Driven by changing workforce expectations, digital transformation and AI, and environmental uncertainty, New Ways of Working (NWW) are reshaping organizations. Yet these empowered practices often collide with management control systems rooted in command-and-control orthodoxy, creating 'frustrated transformations'. This chapter examines these tensions by identifying misalignments between NWW-oriented leadership principles and legacy control routines. Drawing on the Viable Map, it starts from the premise that every organization operates with a management model-a configuration of leadership principles and management processes-and shows how their alignment shapes empowerment and adaptability, and thus performance. It then outlines a spectrum of alternative controls that expand the managerial repertoire beyond traditional practices while supporting such alignment. In doing so, it provides a structured way for managers and researchers to diagnose and design management controls suited to specific organizational contexts, enabling more empowering and adaptive management models in which autonomy and accountability reinforce each other.

Keywords: New Ways of Working; Management Control Systems; Alternative Controls; Management Models; Adaptability; Viable Map (search for similar items in EconPapers)
JEL-codes: D23 M10 M12 (search for similar items in EconPapers)
Pages: 25 pages
Date: 2026-04-13
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:1632

DOI: 10.2139/ssrn.6560458

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