Pandemic Control

Sammanfattning

Purpose: The purpose of this study is to analyze the role of Management Control Systems in Swedish organizations during the Covid-19 pandemic. For this, the use of MCS, the perceived effectiveness and the differences between organizations are observed. Methodology: This study is quantitative. A self-completion questionnaire is used to collect data. Descriptive statistics and statistical tests in SPSS are used to analyze the obtained data. Theoretical perspective: The theoretical foundation of the study is based on Simons’ Levers of Control framework (1994), informal controls and contingency theory. Empirical foundation: Data was collected from top management in Swedish listed companies. Conclusions: The results of this study shows that during Covid-19, all the observed controls were used to some extent in organizations, with special emphasis on Boundary and Belief Systems. Conversely, MCS were perceived to be of low effectiveness when dealing with Covid-19 related challenges. Lastly, only significant differences in the use of MCS is found between small and medium firms, regarding the use of Boundary and Belief Systems, while the rest of controls and their effectiveness is not statistically different between the organizations.