Văn phòng trong giai đoạn chuyển mình trước COVID-19: Chi phí, hiệu quả và trách nhiệm xã hội trong kinh doanh
Tóm tắt
Nghiên cứu này nhằm đánh giá một cách có hệ thống các tác động của COVID-19 và tương lai sau COVID-19 đối với thiết kế, địa điểm và chức năng của văn phòng theo các kỳ vọng về sức khỏe và an toàn nghề nghiệp của chính phủ và cộng đồng. Nghiên cứu nhằm đánh giá cách mà hiệu quả văn phòng và các mục tiêu kiểm soát chi phí giao thoa với trách nhiệm xã hội của doanh nghiệp.
Nghệ thuật lý thuyết được thông tin bởi chính phủ và trách nhiệm xã hội thông qua hành động, nghiên cứu này theo chủ đề xem xét tài liệu nghiên cứu và các báo cáo chuyên môn và kinh doanh trên Web. Nó thực hiện một phân tích kịp thời về các xu hướng văn phòng lịch sử và các diễn ngôn thực hành mới nổi trong giai đoạn đầu của đại dịch COVID-19 toàn cầu.
COVID-19 đã thúc đẩy việc chuyển đổi sang làm việc từ xa, thay đổi thiết kế và cấu hình văn phòng, cũng như tái cấu trúc quy trình làm việc của văn phòng. Các chiến lược quản lý phản ánh các lựa chọn ưu tiên giữa sức khỏe và an toàn nghề nghiệp so với lợi nhuận tài chính. Ngoài các báo cáo trách nhiệm chính thức, chiến lược quản lý văn phòng và lý do sẽ trở nên có thể quan sát và chịu trách nhiệm trước nhân viên văn phòng và các bên liên quan khác.
Nghiên cứu trong tương lai cần xác định sự cân bằng giữa các chiến lược thay đổi văn phòng đã được sử dụng và sự tập trung rõ ràng của chúng vào sức khỏe và an toàn nghề nghiệp hoặc kiểm soát chi phí và lợi nhuận tài chính. Nghiên cứu sâu hơn có thể tiết lộ mối quan hệ giữa báo cáo chính thức và các hoạt động quan sát được.
Các tổ chức phải đối mặt với các quyết định chiến lược liên quan đến sự cân bằng giữa sức khỏe và an toàn của nhân viên cũng như công chúng trước những cam kết chi tiêu vốn và chi phí vận hành để ngăn chặn sự lây lan của COVID-19. Họ cũng phải đưa ra các quyết định về trách nhiệm chiến lược liên quan đến sự rõ ràng và sự phù hợp giữa các hành động quan sát được và báo cáo trách nhiệm xã hội chính thức của họ.
Các tổ chức đã tiếp tục thực hiện các chiến lược quản lý chi phí văn phòng dưới vỏ bọc của những thiết kế văn phòng sáng tạo. Xu hướng lịch sử này sẽ bị kiểm tra bởi một đại dịch, điều này yêu cầu kiểm soát sự lây lan của nó, bao gồm những thay đổi mạnh mẽ đến văn phòng với chi phí có thể đáng kể.
Bài báo này trình bày một trong số ít các nghiên cứu về văn phòng trong tài liệu nghiên cứu kế toán, công nhận nó là trung tâm cho hoạt động tổ chức hiện đại và tiết lộ truyền thống kiểm soát chi phí văn phòng như một thách thức cho sức khỏe và an toàn của nhân viên cộng đồng.
Từ khóa
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