ISSN: 2773-5958,

Impacts on Management Control Strategies During the Pandemic: A Review

Impacts on Management Control Strategies During the Pandemic:  A Review

ABSTRACT: This review paper examines the impact of the COVID-19 pandemic on management control strategies. It emphasizes how important it is for businesses to respond swiftly to difficulties presented by the crisis through adopting agile ways and putting in place efficient management control systems. A review obtained by six pertinent research that each shed light on various facets of management oversight during the epidemic is presented. The first study focuses on how ethical and technical accounting considerations must be balanced in financial management during crises whilst the second study examines managerial control in pandemic situations. The third study deals with limiting and reducing the pandemic's consequences on the construction industry based on conducted surveys and the fourth study investigates how integrated information systems and management control promote SMEs' resilience. The fifth study focuses on how municipalities managed their performance during the pandemic. Finally, the sixth study uses a case study to examine the function of human resource development in crisis management. It talks about the effective management approach used by institutions in Dubai. The review's analysis of management control measures during the COVID-19 pandemic accentuates the importance of these strategies. It highlights the significance of striking a balance between ethical and technical considerations, developing resilience, improving collaboration and integration, and putting effective control systems in place. The study also aids organizations looking to successfully handle crises by providing insightful information on diverse industries and organizational contexts.


Keywords: COVID-19, pandemic, management control, organizational response, impact, management strategies, crisis management.