Adapting management control systems to hybrid work: evidence from Nigerian consulting firms
DOI:
https://doi.org/10.33003/fujafr-2026.v4i2.339.%25pKeywords:
Management Control systems, Hybrid Work, Consulting FirmsAbstract
Purpose: This study examines the effectiveness of Management Control Systems (MCS) implementation in hybrid work environments of consulting firms in Lagos and Abuja, Nigeria. There are prior studies which researched into MCS in traditional work settings, but limited evidence exists on their adaptability to hybrid arrangements.
Methodology: The study used a quantitative research design to address the gap. Data were collected through structured questionnaires administered to 300 employees and managers across consulting firms in Lagos and Abuja. Subsequently, multiple regression analysis was employed to test the relationship between MCS and hybrid work management outcomes.
Results: The findings revealed that MCS implementation significantly enhance productivity, accountability, and organisational cohesion in hybrid work settings. The critical determinants of implementation effectiveness that were identified are system flexibility, performance monitoring capability, and cultural enforcement mechanisms.
Implications of Findings: Owing to the persistence of communication gaps and collaboration challenges between remote and on-site employees, there is the need for improved digital integration and leadership coordination. The study contributes to management accounting literature by extending MCS theory into hybrid organisational contexts. It offers practical implications for consulting firms seeking to optimise control mechanisms in flexible work environments. These results highlight the need for adaptive technological integrated control systems to sustain performance and organisational resilience in evolving work structures.
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