An examination of alternative work arrangements in private accounting practice

Kimberly E. Frank, David Lowe

Research output: Contribution to journalArticle

32 Scopus citations

Abstract

Employees are requesting more flexibility in their work schedules to be able to integrate work with other aspects of their family and personal lives. While alternative work arrangements are being offered at progressively more companies, it is unclear whether the work culture accepts these arrangements as a viable work alternative. Here we examine the extent to which flextime and telecommuting arrangements impact management accountants' performance evaluations, job commitment, and career progression as compared to working a traditional schedule. We also examine whether these arrangements are perceived as being less acceptable for men than for women. Onehundred sixty management accountants from 90 companies participated in our experiment. The results indicate that participation in alternative work arrangements did not impact perceptions of current task performance or job commitment. However, participation led to significantly lower perceptions of long-term career potential.

Original languageEnglish (US)
Pages (from-to)139-151
Number of pages13
JournalAccounting Horizons
Volume17
Issue number2
DOIs
StatePublished - Jun 1 2003

Keywords

  • Alternative work arrangements
  • Evaluation
  • Flextime
  • Performance
  • Telecommuting

ASJC Scopus subject areas

  • Accounting

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