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Working from home and management controls

Author

Listed:
  • 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)

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.

Suggested Citation

  • Konstantin Flassak & Julia Haag & Christian Hofmann & Christopher Lechner & Nina Schwaiger & Rafael Zacherl, 2023. "Working from home and management controls," Journal of Business Economics, Springer, vol. 93(1), pages 193-228, January.
    • Handle: RePEc:spr:jbecon:v:93:y:2023:i:1:d:10.1007_s11573-022-01123-7
    DOI: 10.1007/s11573-022-01123-7
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    References listed on IDEAS

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    Cited by:

    1. Wolfgang Breuer & Jannis Bischof & Oliver Fabel & Christian Hofmann & Jochen Hundsdoerfer & Tim Weitzel, 2023. "Business economics in a pandemic world: how a virus changed our economic life," Journal of Business Economics, Springer, vol. 93(1), pages 1-9, January.

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    More about this item

    Keywords

    Covid-19 pandemic; Working from home; Management control; Employee outcomes;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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