Adapting management control to virtual teams: evidence from a natural experiment

Purpose The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event represented starting point a process that is changing how management control (MC) systems are designed and implemented guide employees towards organisational objectives. previous literature on (VTs) devoted scant attention MC issues. study aims fill this gap by exploring – particularly cultural changed cope with shift from VTs analysing interrelationship between different mechanisms resulting tensions. Design/methodology/approach research adopts methodological framework based abduction provide theoretical explanation conceptualisation in settings. To tackle objective, work undertakes cross-sectional field semi-structured interviews managers service companies. Findings results highlight key challenges called deal design change when implementing working. In particular, must reduced possibility leverage controls. do this, study’s analysis found act introducing and/or removing formal informal controls orchestrating interplays tensions these mechanisms. Originality/value best authors’ knowledge, date limited been paid VTs. Moreover, few researchers have investigated contribute nascent stream providing interesting implications for both practice.