The role of algorithmic management as a support for management control systems in the sharing economy: a study about the drivers’ perceptions of Brazilian ridesharing companies

Abstract

This paper aims to describe the role of algorithmic management as a support for the management control system (MCS) of 99 Tecnologia Ltda. (99TL) and UBER, considering the models porposed by Malmi and Brown (2008) and Jordão et al. (2013). Based on management and accounting theories, a qualitative, descriptive and documentary study was carried out. We used data from videos posted online of drivers who are digital influencers and public documents of the analyzed companies. The results demonstrate that both companies used the tools of the MCS types described by Malmi and Brown (2008) and Jordão et al. (2013). Moreover, it was possible to verify (i) that the drivers adjusted to the MCS of these companies; (ii) that there was a strong interrelation between the tools of the different control types; and (iii) that the use of algorithms was important for the practical exercise of control in the sharing economy companies studied.