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Vanishing Middle Management: Its Impact on Organisational Control Systems

Janek Ratnatunga

Management Accounting Frontiers2025https://doi.org/10.52153/oaj1015223article
ABDC C
Weight
0.50

What the paper says

The drive towards increased efficiency and innovation has led many companies to adopt flatter organisational structures by reducing middle management layers. While these changes aim to cut costs and streamline decision-making, they present unforeseen challenges, especially impacting senior leadership and organisational control systems. Middle managers traditionally bridge strategic objectives and operational execution, facilitating communication and maintaining cohesion. Their reduction burdens senior leaders with additional duties, limiting their strategic focus, and risks communication breakdowns, decreased employee engagement, and overlooked operational details. The vanishing middle management trend, observed globally including in Australia, is driven by remote work dynamics, technological advancements, and cost-cutting measures. However, it also offers opportunities for empowering frontline employees, leveraging technology, increasing agility, and fostering cross-functional collaboration. To maintain effective control systems, organisations should invest in leadership development, enhance communication channels, foster a culture of accountability, and encourage autonomy and innovation. The shift necessitates reevaluating career pathways, focusing on skill diversification, and adapting to evolving leadership roles. Organisations must balance efficiency with leadership support to sustain growth and innovation, embracing technological advancements and fostering a culture of adaptability. The future of work will be shaped by how well organisations and individuals adapt to these changes, balancing efficiency with human elements like leadership and creativity.

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https://doi.org/https://doi.org/10.52153/oaj1015223

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@article{janek2025,
  title        = {{Vanishing Middle Management: Its Impact on Organisational Control Systems}},
  author       = {Janek Ratnatunga},
  journal      = {Management Accounting Frontiers},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.52153/oaj1015223},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.