When the House Shakes, We Build : A Single-case Study of How Managers Adapt Management Control Systems in a Poly-crisis

Background: Management Control Systems have traditionally been used to ensure organizational stability and alignment during isolated disruptions. However, contemporary organizations increasingly operate in environments characterized by multiple, overlapping, and reinforcing crises, so-called poly-crises, which challenge traditional control assumptions and demand more adaptive and integrated approaches. Purpose: This study aims to explore how MCS interact and evolve as a package during a poly-crisis, and how managerial cognition influences the interpretation and use of these systems under uncertain and complex conditions. Method: A qualitative single-case study was conducted at Beijer Byggmaterial AB, a leading firm in the Swedish construction retail industry. Empirical data was collected through semi-structured interviews with managers across organizational levels and complemented by secondary data from industry reports. The analysis was conducted through an abductive approach, guided by Malmi and Brown’s (2008) framework of MCS as a package, Institutional theory, Contingency theory, and the concept of Managerial cognition. Conclusion: The study finds that MCS operate as a dynamic, integrated and adaptive package during poly-crises, shaped by external institutional pressures and managerial cognition. Managers’ interpretations shape control activation and interaction. Cultural elements like trust, decentralization, and leadership support adaptability and resilience.