Ledningsarbete på distans : En kvalitativ studie hur verksamhetsstyrning förändras vid distansarbete

Sammanfattning: In 2020, a global pandemic spread resulting in restrictions limiting working conditions in many workplaces resulting in the escalation of remote work. The purpose of this study is to investigate how remote work affect management accounting to strengthen existing knowledge and identify possible areas for improvement of this research area. From a leadership perspective, the study draws on rule-based and normative pillar of institutional theory to theorize how formal and informal control systems are affected by remote work. Providing relevant insight to control systems and remote work the empirical evidence is derived from interviews with managers in both the public and private sector. The findings illustrate frictions that have occurred between advocates of formal and informal management because of escalating remote work. The long distance between managers and employees in turn forces management to adapt a more informal governance amongst themselves yet increases the use of formal control systems towards the employees. In conclusion, internal documents stipulating how to work remotely are needed to optimize the balance between formal and informal control systems to reduce uncertainty in the management group.