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COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

The goals of this research study included evaluating the outcomes of Interdisciplinary Science Threshold Experience (InSciTE) on student experience of science discipline, level of sense belongingness to a large Faculty of Science (FoS), outcomes in learning science literacy skills and whether a student's background played a role in the differences of effects of the high-impact teaching practices. InSciTE was designed to facilitate the transition from high school to a large research-intensive university, and specifically to a FoS with over 6,000 undergraduate students.

The FoS in a Canadian university engaged in the development of a *9 credit program bundling foundational statistics and chemistry courses with integration of aspects of mathematics and biology or physics to create a new first-year, academic interdisciplinary experience called InSciTE. This project-based curriculum emphasized teamwork and leadership, and presented complex interdisciplinary challenges facing today's world. A team-teaching environment consisting of instructors, a lab coordinator and teaching assistants was instrumental for the core InSciTE courses. In addition, the authors utilized a variety of learning practices with interdisciplinary themes to meet the learning outcomes. Course activities included field experience and tours, blended learning and flipped lectures, guest speakers, discovery-based lab activities, group discussions and projects, a capstone research project, and a combination of formative and summative assessments. The authors proposed two hypotheses for the evaluative study; first that the high-impact practices (HIP) will improve students’ experiences and belongingness to science faculty, and second that InSciTE facilitates learning of scientific literacy skills. To assess the effectiveness of InSciTE, the authors used two surveys, the first being the Test of Scientific Literacy Skills (TOSLS), which measures skills related to major aspects of scientific literacy: recognizing and analysing the use of methods of inquiry that lead to scientific knowledge and the ability to organize, analyse, and interpret quantitative data and scientific information. The second survey examined student belongingness, motivation and autonomous learning, combined with demographic data questions.

The results suggest that InSciTE students reported higher feelings of relatedness, group membership, and career aspirations and performed better on the TOSLS compared to students in other science courses.

As a leader in interdisciplinary science, the FoS at a Canadian university developed a full-year course bundling foundational statistics and chemistry courses with integration of some aspects of mathematics and biology or physics to create a new first-year, academic interdisciplinary experience called InSciTE. This project-based curriculum emphasized teamwork and leadership, and presented complex interdisciplinary challenges facing today's world aiming to facilitate transition from high school to a research-intensive university.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.