The Impact of Management Control Systems on Employees’ Behavior During Remote Work (Controlling und Rechnungslegung - Managerial and Financial Accounting)

The new trend towards flexible work environments has spurred the debate over the effects of remote work on employees’ behavior and has forced greater consideration of how management control systems must be adjusted to meet the needs of the new work environment. While the existing literature has observed several positive behavioral changes, such as increased performance and effort, counterproductive work behavior has also been identified. Combining an experimental and a case study research approach, the present study investigates whether a management control system can mitigate unwanted behavior during remote work. The experimental study manipulates the use of management controls and analyzes the effects of an enabling vs. a coercive management control system on dishonest behavior. The data reveal that individuals who perceive the system as enabling and feel a connection to the company behave more honestly during remote work. The organizational connection entirely mediates the perception of the management control system on dishonest behavior. To further investigate this effect, a case study approach was applied. Based on interviews, several factors are identified that might impact the enabling perception of the control system in remote work settings. The six factors are divided into situational and individual attributes. Geleitwort Acknowledgement Abstract Kurzzusammenfassung Contents List of abbreviations List of Figures List of Tables 1 Summary 2 Experimental Study 2.1 Introduction 2.2 Related Literature 2.2.1 Changing behavior during Remote Work 2.2.2 Influence of Management Control Systems on Remote Workers 2.3 Hypotheses Development 2.4 Research Method 2.4.1 Experimental Research Approach 2.4.2 Experimental Design 2.4.3 Treatment Groups 2.4.4 Reporting Task 2.4.5 Variables/Data 2.5 Results 2.5.1 Data Set and Randomization Test 2.5.2 Hypothesis H1a 2.5.3 Hypothesis H1b 2.5.4 Hypotheses: H2a–H2b 2.5.5 Further Analysis 2.6 Discussion and Conclusion 3 Case Study 3.1 Introduction 3.2 Related Literature 3.3 Research Question 3.4 Research Design 3.4.1 Overview of the Company and the Participants 3.4.2 Interview Preparation 3.4.3 Interview Procedure 3.4.4 Interview Analysis 3.5 Characteristics of the Company 3.5.1 Remote Work Environment 3.5.2 Design of the Management Control System 3.6 Results 3.6.1 Factors Influencing the Perception Gap during Remote Work 3.6.2 Factors Influencing Employees’ Perception during Remote Work 3.7 Discussion and Conclusion 4 Conclusion References