Working from Home and Management Controls

Flassak, Konstantin; Haag, Julia; Hofmann, Christian; Lechner, Christopher; Schwaiger, Nina; Zacherl, Rafael M.

doi:10.2139/ssrn.3941840

Cited by 3 publications

(2 citation statements)

References 68 publications

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“…The few studies available, typically based on detailed data from one organization, find contrasting effects on productivity, possibly depending on the need for coordination and communication of the specific firm activity (Emanuel & Harrington 2021, Gibbs, Mengel & Siemroth 2021. Using survey data from employees of a large international corporation, Flassak, Haag, Hofmann, Lechner, Schwaiger & Zacherl (2021) show that remote work involves increased standardization of procedures and greater autonomy to compensate for the reduced possibility of direct supervision. Consistent with these results, we provide evidence from a representative sample of firms that monitoring and incentives practices were particularly useful in shifting to remote work.…”

Section: Introductionmentioning

confidence: 99%

Management Practices and Resilience to Shocks: Evidence from COVID-19

Lamorgese,

Patnaik,

Linarello

et al. 2024

Management Science

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We use the spread of COVID-19 in Italy, the first Western country hit by the pandemic, to investigate the role of structured management practices in responding to a large shock. We exploit a survey eliciting expected sales growth for 2020 to set up a difference-in-difference analysis with repeated cross sections, leveraging the fact that the data collection began prior to the pandemic and continued throughout its spread. We find a sizable effect of such practices on firm performance: a one-standard-deviation increase in the management score increases expected sales growth by 2.3%, against an average drop of 8.3%. Results are confirmed with actual sales growth. Firms with more structured practices were more likely to implement a comprehensive set of changes, including a more intense use of remote work. This paper was accepted by Alfonso Gambardella, business strategy. Funding: This project has received funding from the European Research Council (ERC) under the European Union’s Horizon 2020 research and innovation programme [Grant agreement 835201]. Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2021.01341 .

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Section: Introductionmentioning

confidence: 99%

Management Practices and Resilience to Shocks: Evidence from COVID-19

Lamorgese,

Patnaik,

Linarello

et al. 2024

Management Science

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“…They also find that employees attend more meetings, with more attendees (as do Teevan et al (2020) and Yang et al (2021)). Flassak et al (2021) present survey data from a large international company. Under WFH, the firm used more standardization, planning, and employees spent more time in meetings.…”

Section: Introductionmentioning

confidence: 99%

Work from Home and Productivity: Evidence from Personnel and Analytics Data on Information Technology Professionals

Gibbs

Mengel

Siemroth

2023

Journal of Political Economy Microeconomics

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We study employee productivity (output per hour worked) before and during the working from home period of the Covid-19 pandemic, using personnel and analytics data from over 10,000 skilled professionals at a large Indian IT services company. Hours worked increased, including a rise of 18% outside normal business hours. Average output declined slightly and employee productivity fell 8-19%. We then analyze determinants of changes in productivity. An important source is higher communication costs. Time spent on coordination activities and meetings increased, while uninterrupted work hours shrank considerably. Employees networked with fewer individuals and business units, both inside and outside the firm. They received less coaching and 1:1 meetings with supervisors. The findings suggest key issues for firms to address in implementing remote work.

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Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting

Bischof,

Gassen,

Rohlfing-Bastian

et al. 2024

Schmalenbach J Bus Res

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This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and their regulation affect transparency and illustrate selected economic consequences of transparency. We use three analyses to exemplify our research approach. These analyses illustrate that (i) firms use tax literacy and tax advice as substitutes in their strategies to cope with signals sent by tax regulators about complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design hybrid work environments that facilitate information exchange within the firm, and (iii) managers’ understanding of how financial statement users benefit from firm disclosures affects the managers’ assessments of disclosure regulation. Overall we argue that transparency is context-specific, hard to achieve, and often has ambiguous consequences. We conclude by highlighting selected transparency-related questions that interdisciplinary work with a particular emphasis on institutional details can meaningfully address.

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Working from Home and Management Controls

Cited by 3 publications

References 68 publications

Management Practices and Resilience to Shocks: Evidence from COVID-19

Management Practices and Resilience to Shocks: Evidence from COVID-19

Work from Home and Productivity: Evidence from Personnel and Analytics Data on Information Technology Professionals

Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting

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