Motivation in a virtual setting : Analyzing the impact of distance work on a team of controllers during the COVID-19 pandemic

Sammanfattning: The distance setting induced by the Covid-19 outbreak in 2020 forced many employees into a new work setting. The accounting sector was no exception, seeing an increasing rate of remote work further accelerated by the pandemic. It is well established that remote work has a variety of consequences, and that these can impact motivation. Therefore, this paper aims to identify and analyze the consequences of remote work on the motivation of a team within the accounting field. Specifically, the paper investigates a team of controllers’ perceptions of work-related changes and their consequences using Herzberg, Mauser, and Snyderman’s (1993) motivation-hygiene theory. Through qualitative interviews, the investigation found perceived changes in company policies, working conditions, recognition, and supervision to impact motivation differently between the respondents. Further, the study concludes that personal life and interpersonal relations are subject to changes in a virtual setting and had impacts on motivation on the team level while telecommuting.