Assessing Working Attitudes of Remote Workers to Enhance Management Control System: A Case Study of COVID-19 Lockdowns in Italy

The COVID-19 pandemic has significantly transformed organizational operations, with remote work emerging abruptly as a prevalent practice during lockdowns and maintaining a pivotal role in contemporary business organizations. This paper in-vestigates the working attitudes shaped by the forced shift to remote work in Italy during the two major waves of COVID-19 lockdowns, exploring a two-wave sur-vey involving 30 Italian companies and 1,861 workers. This research examines the challenges faced by remote workers, their perceptions, and the implications for management control systems. Results indicate that Italian workers' attitudes to-ward the sudden shift to remote work varied widely, depending on both demo-graphic and organizational factors. Specifically, trust in direct supervisors, number of children, and age emerged as major determinants of workers' attitudes and opinions. Furthermore, these opinions were associated with perceived stress levels.