This article reports a qualitative study that explores how employees who are responsible for carrying out a downsizing - ‘downsizing agents’ - experience and react to their downsizing responsibilities. Our results demonstrate that, when the work of carrying out a downsizing becomes emotionally taxing, downsizing agents react by cognitively, emotionally, and physically distancing themselves from their roles. We explore forces that make carrying out a downsizing more taxing and the conditions under which distancing reactions become more likely.
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