Styrningen i pandemins fotspår : En kvalitativ undersökning om Covid-19:s påverkan på styrningen i kunskapsintensiva tjänsteföretag

Sammanfattning: Title: Management control in the trace of the pandemic - A qualitative study of Covid-19's impact on management control in knowledge-intensive business services Authors: Linette Amiryan and Jiota Eleftheriadou Supervisor: Svjetlana Pantic Dragisic Background: Covid-19 erupted in 2020 and struck the world on many levels. One of the consequences is that the employees had to start working from home. This can affect their motivation and performance in many different ways, both of which are essential parts of a company, especially in knowledge-intensive business services, where the employees are considered as their main assets. How do knowledge-intensive business services execute their management control in order to maintain the motivation and the performance? Purpose: The purpose of this paper is to examine and contribute with research on how management control, both from a performance and motivational perspective, has been adapted in knowledge –intensive business services as a result of the Covid-19 outbreak. Methodology: The study is conducted according to a qualitative method from a hermeneutic perspective. Purpose and research questions are answered based on a multiple case study of two IT companies. The empirical material has been obtained from interviews with their managers. Conclusion: The knowledge-intensive business services have greatly adapted their management control under Covid-19 in order to handle the new situation. This has mainly been reflected in a gradually increased control and tighter reconciliations. Furthermore, the organizational culture has provided great support for maintaining performance and motivation. Personnel control and personal responsibility have also been important elements for maintaining performance during Covid-19.