Management control systems : An Empirical study of work performance

Sammanfattning: Working from the office was not a plausible choice for many organizations due to the COVID-19 pandemic that started in 2020. The insurance industry was one of the industries in Sweden that had to start working from home. This impacted how management could do their job without direct interaction with, and oversight of, employees in the normal office environment. This paper uses theoretical frameworks to establish a foundation within management control systems and performance measurements. A self-built model was constructed based on previous frameworks from Merchant & Van der Stede and Kaplan & Norton. The study is of quantitative nature and uses a survey approach to collect new data within the insurance industry. The concluding remarks of this study are that a change occurred when tracking work performance according to the self-built model. Furthermore, different aspects of the self-constructed model have had a more significant response than others.