Purpose – The study analyses how management control supports the organisation’s response to the COVID- 19 pandemic lockdown. Design/methodology/approach – Video interviews with top and middle-level managers who were directly involved in handling the response to the COVID-19 crisis in late winter and spring 2020 form the empirical base. The object-of-control framework and the distinction between organic and mechanistic management controls inform the exploratory case analysis of a large food retail cooperative in Italy. Findings – Both organic and mechanistic management control mechanisms enabled an immediate response and management of the crisis. The use of cultural, action and results controls supported employees’ health and safety coordination, a tight monitoring of financial performance and social interventions in support of the local community. Originality/value – The study provides original exploratory insights on the use and role of management control in the context of an unprecedented emergency and an unplanned setting (i.e. a pandemic crisis), which is an under-investigated topic in the accounting literature. The study shows how management control operated, linking moral and technical aspects as well as facilitating organisational adaptation and pandemic effects mitigation.

Coping with the COVID-19 pandemic. The technical, moral and facilitating role of management control / Passetti, Emilio; Battaglia, Massimo; Bianchi, Lara; Annesi, Nora. - In: ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL. - ISSN 1368-0668. - (2021). [10.1108/AAAJ-08-2020-4839]

Coping with the COVID-19 pandemic. The technical, moral and facilitating role of management control

Massimo Battaglia;
2021

Abstract

Purpose – The study analyses how management control supports the organisation’s response to the COVID- 19 pandemic lockdown. Design/methodology/approach – Video interviews with top and middle-level managers who were directly involved in handling the response to the COVID-19 crisis in late winter and spring 2020 form the empirical base. The object-of-control framework and the distinction between organic and mechanistic management controls inform the exploratory case analysis of a large food retail cooperative in Italy. Findings – Both organic and mechanistic management control mechanisms enabled an immediate response and management of the crisis. The use of cultural, action and results controls supported employees’ health and safety coordination, a tight monitoring of financial performance and social interventions in support of the local community. Originality/value – The study provides original exploratory insights on the use and role of management control in the context of an unprecedented emergency and an unplanned setting (i.e. a pandemic crisis), which is an under-investigated topic in the accounting literature. The study shows how management control operated, linking moral and technical aspects as well as facilitating organisational adaptation and pandemic effects mitigation.
2021
management control system; accounting, COVID-19; crisis; pandemic
01 Pubblicazione su rivista::01a Articolo in rivista
Coping with the COVID-19 pandemic. The technical, moral and facilitating role of management control / Passetti, Emilio; Battaglia, Massimo; Bianchi, Lara; Annesi, Nora. - In: ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL. - ISSN 1368-0668. - (2021). [10.1108/AAAJ-08-2020-4839]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1548725
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