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Labor process research has documented a shift in the nature of control – from techniques that aim to limit worker discretion to consent-oriented controls that are believed to generate greater effort by increasing intrinsic rewards or bonding employees to managers and/or the firm. Over the past several decades, however, growing pressure to increase profits has prompted firms to adopt cost-cutting strategies that have eroded job security, relationships with management and commitment to organizational goals. This study investigates how a changing labor process and rising job insecurity shape workers’ orientations toward work, managers and the firm, and in turn influence workplace behavior. Analyses of content-coded data on 212 work groups confirms that discretion-limiting controls (supervision, technology and rules) are associated with more negative orientations and/or reductions in effort (with variations across distinct forms of control), while investment in workers’ human capital (but not involvement of workers in decision-making) has the reverse effect – ­generating more positive orientations toward work, managers and the firm, and (in turn) promoting discretionary work effort and limiting covert effort restriction. Implications of insecurity are more complex. Both layoffs and temporary employment reduce commitment to the organization, but layoffs generate conflict with management without reducing effort, whereas temporary employment limits effort without producing conflict. We illuminate underlying processes with evidence from the qualitative case studies.

This chapter maps existing patterns of broad-based worker ownership and control in contemporary advanced capitalism and considers future possibilities for expanding democracy within firms. Section one discusses worker ownership and control arrangements in relation to different theories of the firm and shows how these arrangements map onto different national systems. Section two compares Germany, which is characterized by worker control without ownership, and the United States, which is marked by worker ownership without control. Section three explores three pathways through which broad-based worker ownership and control might be deepened and more strongly coupled in the future.

Purpose – Addresses labor control in fields where familiar organizational and occupational controls are weak, notably postindustrial arenas characterized by networks, heterogeneity, and change.Methodology/approach – Proposes that labor control operates via socio-technical networks composed of diverse ties to social actors, technologies, and typifications. Data from an interview-based study of early website production work is used to examine the impact of such a network.Findings – Socio-technical networks constrained web workers#x02019; actions but also offered opportunities for autonomous discretion. Some shifting between networked and hierarchical controls occurred in larger organizations.Research implications/limitations – The role of networks in the labor process is not well understood; this study provides a starting point.Social implications – Socio-technical networks are heterogeneous and lack common status metrics, making inequality among workers difficult to gauge and address. Further, since networked controls are decentralized, their pressures are not easily identified or resisted by workers.Originality/value – This chapter describes a form of labor control that may characterize some postindustrial fields more closely than traditional models. In addition, it contributes new insights on how work is shaped by technical networks and abstract typifications.

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the historical context of Fijian sugar plantations during the British colonial period from 1879 to 1920.

Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour were accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study gave voice to the social costs of the indenture system, highlighting the social impact of accounting control systems.

Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically. This resulted in their exploitation and consequent economic, social and racial marginalisation.

Like all historical research, our interpretation is limited by the availability of archival documents and the theoretical framework chosen to examine these documents.

The study promotes a better understanding of the practice and impact of accounting controls within a particular institutional setting, in this case the British colony of Fiji.

By highlighting the social implications of accounting controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations.

The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context.

Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations.

The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices.

The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.

This paper addresses a highly under-research question of employee voice in Belarus using labour process theory, specifically, Ramsay’s (1977) cycles of control theory to assess the evolution of voice at transitional periphery. Using the sample of 10 industrial enterprises, the paper explores the degree of management control over formal voice and the role of trade unions in defending of independent voice at the collective level. Informal voice at the individual level is also analysed. The findings demonstrate that the degree of direct control over formal voice in Belarus exceeds that in the Soviet Union due to suppression of independent trade union voice. The loss of workers’ control over the labour process has led to decreasing informal voice at the individual level. However, the earlier argument on workers’ patience is not supported due to a growing number of organised workers protests.

The purpose of this paper is to investigate how job demands and control contribute to the relationship between overeducation and job satisfaction.

The analysis is based on data for Belgian young workers up to the age of 26. The authors execute regression analyses, with autonomy, quantitative demands and job satisfaction as dependent variables. The authors account for unobserved individual heterogeneity by means of panel-data techniques.

The results reveal a significant role of demands and control for the relationship between overeducation and job satisfaction. At career start, overeducated workers have less control than adequately educated individuals with similar skills levels, but more control than adequately educated employees doing similar work. Moreover, their control increases faster over the career than that of adequately educated workers with a similar educational background. Finally, demands have less adverse effects on satisfaction for high-skilled workers, irrespective of their match, while control moderates the negative satisfaction effect of overeducation.

Future research should look beyond the early career and focus on other potential compensation mechanisms for overeducation. Also the role of underlying mechanisms, such as job crafting, deserves more attention.

The results suggest that providing more autonomy is an effective strategy to avoid job dissatisfaction among overeducated workers.

The study connects two areas of research, namely, that on overeducation and its consequences and that on the role of job demands and control for workers’ well-being. The results contribute to a better understanding why overeducation persists. Moreover, they are consistent with the hypothesis that employers hire overeducated workers because they require less monitoring and are more able to cope with demands, although more direct evidence on this is needed.

The paper brings Foucauldian analysis of neoliberal governmentality in the discussion on the new forms of labour control within digital labour platforms. The aim of the paper is to reveal the effect of control mechanisms employed by platforms on “entrepreneurial self” within the context of work relations.

Drawing on in-depth interviews, conducted with workers under different service categories, the author undertook an extended case study of Armut.com, a digital labour platform operating in Turkey.

The study finds that competitive mechanisms employed by the platform have a considerable effect on worker self-commercialisation and self-rationalisation. This is dependent on different control mechanisms employed by the platform, based on different platform working models.

The research brings the worker subjectivities to the discussion of control within the scope of digital labour platforms. By undertaking a rare empirical study on this issue, it contributes to the theory of entrepreneurial self within the scope of work relations.

In 2015, one university student in KC – a small town in regional Australia – unknowingly launched a resistance movement and national debate on modern wage theft. We apply labour process theory to analyse accounting's role in this case.

We study multiple instances of wage theft in one Australian town. This case site reveals how wage theft can emerge in a developed economy with well-established legal and institutional constraints. We use Thompson's “core” labour process theory to analyse accounting's role via two interrelated dialectics: (1) structure and agency and, (2) control and resistance.

Accounting was “weaponised” by both sides of the controversy: as a tool of employer control and as a vehicle for student resistance. Digital technologies enabled employee resistance to form unconsciously and organically. Proponents mobilised informally, with information and accounting the ammunition.

Wage theft affects industrialised as well as developing economies, especially “precarious” workers. We show how accounting can conceal exploitation, but also how – with the right support – accounting can help vulnerable workers enforce their rights and entitlements.

The paper uncovers novel dynamics of exploitation and resistance at work under contemporary economic and technological conditions. Labour process theory can provide a more dialectical perspective on accounting's role in these dynamics, including the emancipatory potential of informal and opportunistic counter-accounts.