Controllerrollen i en hybrid arbetsmiljö : En studie om ekonomistyrningens förändrade förutsättningar i hybrida arbetsmiljöer

Sammanfattning

Bachelor thesis (2FE24E), Master of Business Administration and Economics: Controller, School of Business and Economics at Linnaeus University Title: The Controller Role in a Hybrid Work Environment Authors: Nellie Cohen, Mathilda Karlsson, Filippa Ytterell Supervisor: Patrik Persson Examiner: Martin Holgersson Background and problem discussion: As hybrid work has become an increasingly established way of working, the conditions for management control have changed. When work is carried out both digitally and remotely, not only formal control mechanisms are affected, but also the informal elements that were previously created naturally through physical presence. It therefore becomes relevant to examine how controllers experience and manage these changed conditions. Purpose: The purpose of this thesis is to create a deeper understanding of how controllers experience the changing conditions of management control in hybrid work environments, with a particular focus on the interaction between formal control mechanisms and trust. Method: The study is based on a qualitative research method in which nine semi-structured interviews were conducted with controllers working in hybrid work environments. The study applies an abductive approach and the empirical material has been analyzed thematically. Conclusion: The study shows that hybrid work does not change the formal structures of management control, but it does affect the social processes on which controller work is based. Informal communication and trust remain crucial, particularly in time-critical situations where rapid response is required. Digital tools create flexibility but also introduce new demands regarding availability and responsibility Keywords: Hybrid work, Management control, The controller role, Formal control mechanisms, Trust, Informal communication, Digitalization.