Factors that affect accountant's perceptions of alternative work arrangements Export

@article{citeulike:142688, abstract = {Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs.}, author = {Charron, Kimberly F. and Lowe, D. Jordan}, citeulike-article-id = {142688}, citeulike-linkout-0 = {http://dx.doi.org/10.1016/j.accfor.2004.10.002}, citeulike-linkout-1 = {http://www.sciencedirect.com/science/article/B7GWN-4FH0DB1-3/2/c722a8e20cf847dc31d33fb03cd6b56b}, comment = {Kimberly Frank Charron, Department of Accounting, College of Business, University of Nevada, Las Vegas}, doi = {10.1016/j.accfor.2004.10.002}, journal = {Accounting Forum}, keywords = {accounting, alternate, arrangements, flex-time, part-time, telecommuting, work}, month = {June}, number = {2}, pages = {191--206}, posted-at = {2005-03-29 19:49:04}, priority = {2}, title = {Factors that affect accountant's perceptions of alternative work arrangements}, url = {http://dx.doi.org/10.1016/j.accfor.2004.10.002}, volume = {29}, year = {2005} }

TY - JOUR ID - citeulike:142688 L3 - citeulike-article-id:142688 N2 - Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs. IS - 2 JF - Accounting Forum EP - 206 TI - Factors that affect accountant's perceptions of alternative work arrangements VL - 29 SP - 191 KW - accounting KW - alternate KW - arrangements KW - flex-time KW - part-time KW - telecommuting KW - work N1 - Kimberly Frank Charron, Department of Accounting, College of Business, University of Nevada, Las Vegas AU - Charron, Kimberly AU - Lowe, Jordan PY - 2005/06// UR - http://dx.doi.org/10.1016/j.accfor.2004.10.002 ER -