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Purpose

This is a reflective essay on how lockdowns during COVID-19 pandemic have exposed internal organisational processes and work practices.

Design/methodology/approach

The essay is based on the author's reflections on organisational work practices during the coronavirus mandatory social distancing period.

Findings

This reflective essay shows how COVID-19 pandemic challenges the existing organisational systems and processes. It produces thoughtful considerations of different options for managing organisational activities in the post-COVID-19 period.

Research limitations/implications

The reflective essay underscores various issues relating to organisational job design and work practices and the impact on future management accounting research.

Originality/value

This essay provides personal insight into how the recent pandemic influences organizational work practices.

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