Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 7 June 2021
Issue publication date: 3 January 2022
Abstract
Purpose
This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.
Design/methodology/approach
The authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.
Findings
This paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.
Practical implications
This paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.
Originality/value
This paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.
Keywords
Acknowledgements
The authors would like to thank the staff of The One Box and The Fruit Box for their support and time. In particular we would like to thank Martin Halphen for allowing access and Vivien Yii and Brendan Shaw who were extremely generous with their time. We would also like to thank the editors of the special issue, especially Giulia Leoni, and the two anonymous reviewers for their constructive feedback and support. The review process and your comments have improved the paper. Funding for this research was provided by an industry grant from The One Box and a research grant from the Department of Accounting, Monash Business School. The financial support of both is gratefully acknowledged.
Citation
Kober, R. and Thambar, P.J. (2022), "Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises", Accounting, Auditing & Accountability Journal, Vol. 35 No. 1, pp. 108-119. https://doi.org/10.1108/AAAJ-08-2020-4851
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited