Beyond sight, not oversight: The remote work paradox of autonomy and control

Remote working (RW) practices have undergone a transformative shift globally, particularly highlighted by the COVID-19 pandemic. This significant growth and the embrace of RW underscore its importance in the modern workplace. More than just a location shift, the widespread adoption of RW reflects a reevaluation of work itself. However, it remains an open question as to how organizations use their Management Control Systems (MCSs) – the tools organizations use to influence employee behavior and align their activities with business goals – in RW environments.

Analyzing MCSs in RW settings offers a unique perspective on how accounting practices are redefined and implemented in changing social landscapes, especially concerning work structuring and organization. This study aims to understand how MCSs create or reduce “enclosures” – metaphorical “walls” built by specific rules, hierarchies, responsibilities, and “calculations” – in RW organizations. We examine how employees, the subjects of MCSs, perceive and react to these various rules in place through a field study of Italian consulting firms, including the Big 4. The insights from the study allow discussions of the contradictions that emerge from these transformations: How are accounting tools, typically seen as creating distance between employees at different hierarchical levels, actively leveraged by employees? The study demonstrates how employees leverage MCSs to enhance visibility and reduce distance within the  organization.

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