Best of Both Worlds: Management Controls in a Business Process Outsourcing (BPO) Organisation in the Post-Pandemic Hybrid Era

Semini P. Gunasekera

Tharusha Gooneratne

Abstract

This research explores management control systems (MCSs) in the post-pandemic hybrid work era and how different controls are used to facilitate managerial intentions, drawing empirical evidence from a Business Process Outsourcing (BPO) firm. It adopts a qualitative methodology and a single case study approach while leaning on the Tessier and Otley (2012) framework. The findings provide a holistic understanding of how a hybrid firm adopts an array of controls spanning technical and social elements, with performance and compliance/boundary objectives (operational and strategic) and how managerial intentions (enabling and constraining, interactive and diagnostic, rewards and punishments) are reflected in MCSs. This is important against a backdrop where prior research has focused on MCSs of firms operating either physically or virtually, and the hybrid setting represents the new normal in the post-pandemic era. It is insightful to practitioners adapting controls and for policymakers in understanding the functioning of MCSs in modern workplaces.

Keywords: Management Control Systems, Hybrid Work, COVID-19, Post-pandemic, Tessier and Otley (2012) Framework

Volume 16, Issue 2

December 31, 2025

Pages: 61- 91

DOI: http://doi.org/10.4038/cbj.v16i2.212

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Suggested citation:

Gunasekera, S. P., & Gooneratne, T. (2025). Best of both worlds: Management controls in a business process outsourcing (BPO) organisation in the post-pandemic hybrid era. Colombo Business Journal, 16(2), 61–91.

http://doi.org/10.4038/cbj.v16i2.212

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Semini P. Gunasekera
Post-graduate and Mid-Career development Unit, Faculty of Management & Finance, University of Colombo, Sri Lanka

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Tharusha Gooneratne
Department of Accounting, Faculty of Management & Finance, University of Colombo, Sri Lanka
tharushng@dac.cmb.ac.lk