{"id":"https://openalex.org/W4387328515","doi":"https://doi.org/10.1108/aaaj-08-2022-6005","title":"Navigating management control change: pathways to the future of work","display_name":"Navigating management control change: pathways to the future of work","publication_year":2023,"publication_date":"2023-09-29","ids":{"openalex":"https://openalex.org/W4387328515","doi":"https://doi.org/10.1108/aaaj-08-2022-6005"},"language":"en","primary_location":{"id":"doi:10.1108/aaaj-08-2022-6005","doi":"https://doi.org/10.1108/aaaj-08-2022-6005","is_oa":true,"landing_page_url":"https://doi.org/10.1108/aaaj-08-2022-6005","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-08-2022-6005/full/pdf?title=navigating-management-control-change-pathways-to-the-future-of-work","source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-08-2022-6005/full/pdf?title=navigating-management-control-change-pathways-to-the-future-of-work","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022637142","display_name":"Michelle Carr","orcid":"https://orcid.org/0000-0003-0490-5117","observed_orcids":["https://orcid.org/0000-0003-0490-5117"]},"institutions":[{"id":"https://openalex.org/I27577105","display_name":"University College Cork","ror":"https://ror.org/03265fv13","country_code":"IE","type":"education","lineage":["https://openalex.org/I27577105"]}],"countries":["IE"],"is_corresponding":true,"raw_author_name":"Michelle Carr","raw_affiliation_strings":["University College Cork, Cork, Ireland"],"raw_orcid":"https://orcid.org/0000-0003-0490-5117","affiliations":[{"raw_affiliation_string":"University College Cork, Cork, Ireland","institution_ids":["https://openalex.org/I27577105"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5002219547","display_name":"Stefan Jooss","orcid":"https://orcid.org/0000-0001-9054-4738","observed_orcids":["https://orcid.org/0000-0001-9054-4738"]},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"The University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Stefan Jooss","raw_affiliation_strings":["The University of Queensland, Brisbane, Australia"],"raw_orcid":"https://orcid.org/0000-0001-9054-4738","affiliations":[{"raw_affiliation_string":"The University of Queensland, Brisbane, Australia","institution_ids":["https://openalex.org/I165143802"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5022637142"],"corresponding_institution_ids":["https://openalex.org/I27577105"],"apc_list":null,"apc_paid":null,"fwci":2.8749,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.91225521,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"36","issue":"9","first_page":"390","last_page":"417"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9190000295639038},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.9909999966621399},{"id":"https://openalex.org/keywords/professional-service-firms","display_name":"professional service firms","score":0.8730000257492065},{"id":"https://openalex.org/keywords/hybrid-work","display_name":"hybrid work","score":0.8830000162124634},{"id":"https://openalex.org/keywords/action-control","display_name":"action control","score":0.5419999957084656},{"id":"https://openalex.org/keywords/result-control","display_name":"outcome control","score":0.9800000190734863},{"id":"https://openalex.org/keywords/personnel-control","display_name":"personnel control","score":0.7960000038146973},{"id":"https://openalex.org/keywords/cultural-control","display_name":"cultural control","score":0.9350000023841858},{"id":"https://openalex.org/keywords/future-of-work","display_name":"future of work","score":0.6650000214576721},{"id":"https://openalex.org/keywords/workplace-adaptation","display_name":"workplace adaptation","score":0.33799999952316284}],"concepts":[{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6092051863670349},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5808756947517395},{"id":"https://openalex.org/C123961466","wikidata":"https://www.wikidata.org/wiki/Q1061970","display_name":"Change management (ITSM)","level":3,"score":0.4989798069000244},{"id":"https://openalex.org/C2777526511","wikidata":"https://www.wikidata.org/wiki/Q691543","display_name":"Pace","level":2,"score":0.4922913610935211},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.49168139696121216},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.45334693789482117},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4213355779647827},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36809974908828735},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3326524496078491},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3246528208255768},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.3025904893875122},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2903098165988922},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.24820253252983093},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23653331398963928},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.19559752941131592},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.18763428926467896},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1734747588634491},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1474689543247223},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.10107403993606567},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09777030348777771},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.0},{"id":"https://openalex.org/C13280743","wikidata":"https://www.wikidata.org/wiki/Q131089","display_name":"Geodesy","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/aaaj-08-2022-6005","doi":"https://doi.org/10.1108/aaaj-08-2022-6005","is_oa":true,"landing_page_url":"https://doi.org/10.1108/aaaj-08-2022-6005","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-08-2022-6005/full/pdf?title=navigating-management-control-change-pathways-to-the-future-of-work","source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:aaajpp:aaaj-08-2022-6005","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-08-2022-6005/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.1108/aaaj-08-2022-6005","doi":"https://doi.org/10.1108/aaaj-08-2022-6005","is_oa":true,"landing_page_url":"https://doi.org/10.1108/aaaj-08-2022-6005","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-08-2022-6005/full/pdf?title=navigating-management-control-change-pathways-to-the-future-of-work","source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387328515.pdf","grobid_xml":"https://content.openalex.org/works/W4387328515.grobid-xml"},"referenced_works_count":62,"referenced_works":["https://openalex.org/W612678797","https://openalex.org/W1494830873","https://openalex.org/W1561801499","https://openalex.org/W1825842601","https://openalex.org/W1935914187","https://openalex.org/W1980186870","https://openalex.org/W2004776836","https://openalex.org/W2018147987","https://openalex.org/W2028756423","https://openalex.org/W2031547318","https://openalex.org/W2044515833","https://openalex.org/W2046674263","https://openalex.org/W2080744270","https://openalex.org/W2080841932","https://openalex.org/W2082256459","https://openalex.org/W2102760360","https://openalex.org/W2103530902","https://openalex.org/W2112685651","https://openalex.org/W2129640462","https://openalex.org/W2135802810","https://openalex.org/W2149069539","https://openalex.org/W2154820256","https://openalex.org/W2159537471","https://openalex.org/W2168677549","https://openalex.org/W2204634964","https://openalex.org/W2281509406","https://openalex.org/W2318154087","https://openalex.org/W2344850942","https://openalex.org/W2590848540","https://openalex.org/W2597892529","https://openalex.org/W2795349040","https://openalex.org/W2892125527","https://openalex.org/W2905503121","https://openalex.org/W2982160526","https://openalex.org/W3004575053","https://openalex.org/W3011475842","https://openalex.org/W3017214408","https://openalex.org/W3044661294","https://openalex.org/W3081284743","https://openalex.org/W3085106534","https://openalex.org/W3087231066","https://openalex.org/W3089067278","https://openalex.org/W3090811616","https://openalex.org/W3091812854","https://openalex.org/W3092053813","https://openalex.org/W3123299768","https://openalex.org/W3133502163","https://openalex.org/W3135606516","https://openalex.org/W3145313649","https://openalex.org/W3159693525","https://openalex.org/W3159766251","https://openalex.org/W3161230205","https://openalex.org/W3161815531","https://openalex.org/W3167913464","https://openalex.org/W3176463475","https://openalex.org/W3204100700","https://openalex.org/W3213688638","https://openalex.org/W3214802153","https://openalex.org/W4210409988","https://openalex.org/W4211100195","https://openalex.org/W4220949187","https://openalex.org/W4224220330"],"related_works":["https://openalex.org/W6991701653","https://openalex.org/W4392191942","https://openalex.org/W4389467558","https://openalex.org/W4311348967","https://openalex.org/W7117145677","https://openalex.org/W3159766251","https://openalex.org/W3154112550","https://openalex.org/W4311602474","https://openalex.org/W7217115992","https://openalex.org/W7064190414"],"abstract_inverted_index":{"Purpose":[0],"COVID-19":[1,59,176],"has":[2,177,189],"forced":[3,178],"Big":[4,53,80,179,214],"4":[5,54,81,180,215],"firms":[6,56,181,216],"to":[7,43,106,114,116,134,139,182,207,210,218,224],"challenge":[8,183],"existing":[9,184],"management":[10,25,48,92,140,161,167,185,211],"control":[11,26,49,93,121,141,162,168,186,212],"arrangements":[12,169],"and":[13,76,97,108,119,158,164,196,226],"adapt":[14],"their":[15],"ways":[16],"of":[17,33,39,47,91,152,160,239],"working.":[18],"Yet,":[19],"we":[20],"know":[21],"little":[22],"about":[23],"how":[24],"might":[27],"be":[28],"enacted":[29],"in":[30,51,78,170],"the":[31,34,40,45,52,58,68,79,128,137,145,232],"future":[32],"sustainable":[35],"workplace.":[36],"The":[37,86,99,124,201,229],"objective":[38],"study":[41],"is":[42],"examine":[44],"patterns":[46],"change":[50,94,153,163,199,240],"accounting":[55],"during":[57],"pandemic.":[60],"Design/methodology/approach":[61],"Adopting":[62],"an":[63],"exploratory":[64],"qualitative":[65],"research":[66],"design,":[67],"authors":[69,100,129,202,230],"draw":[70],"on":[71,191],"42":[72],"interviews":[73],"with":[74,221],"directors":[75],"associates":[77],"professional":[82],"services":[83],"firms.":[84],"Findings":[85],"findings":[87,146,233],"reveal":[88],"two":[89],"pathways":[90,154],"including":[95],"alignment":[96],"displacement.":[98],"found":[101],"that":[102],"relatively":[103],"minor":[104],"adaptions":[105],"action":[107],"result":[109],"controls":[110],"were":[111],"relied":[112],"upon":[113],"respond":[115],"substantial":[117,222],"cultural":[118,227],"personnel":[120,225],"changes.":[122],"Originality/value":[123],"contributions":[125],"are":[126],"threefold:":[127],"take":[130,203],"a":[131,149,171,204,236],"temporal":[132,205],"perspective":[133,206],"(1)":[135],"unpack":[136,208],"changes":[138,209,223],"arrangements;":[142],"(2)":[143],"theorise":[144,231],"by":[147,234],"developing":[148,235],"three-dimensional":[150,237],"taxonomy":[151,238],"encompassing":[155],"pace,":[156],"scope":[157],"longevity":[159],"(3)":[165],"contextualise":[166],"hybrid":[172,219],"work":[173,194,220],"setting.":[174],"Highlights":[175],"arrangements.":[187,213],"Literature":[188],"focused":[190],"traditional,":[192],"onsite":[193],"settings":[195],"largely":[197],"ignored":[198],"pathways.":[200,241],"adapted":[217],"controls.":[228]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2023-10-05T00:00:00"}
