会计师事务所远程办公的组织支持分析

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2023-03-01 DOI:10.2308/bria-2021-053
Derek Dalton, Jace B. Garrett, Nancy L. Harp, Gregory P. McPhee
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引用次数: 0

摘要

研究表明,对替代工作安排的组织支持对于在公共会计中有效实施替代工作安排至关重要,但研究一致表明,缺乏这种组织支持。尽管在新冠肺炎大流行期间,远程办公(AWA的一种类型)被大量采用,但最近的证据表明,企业在大流行后环境中支持远程办公的计划程度差异很大。使用133名公共会计专业人员的样本,我们探讨了组织控制下的几个因素是否会影响组织对远程办公的感知支持,以及这种支持是否与远程办公使用和离职意向带来的感知职业惩罚有关。我们发现,主管对个人/家庭需求的支持和远程办公要求的程序公正性与组织对远程办公的支持呈正相关。此外,对远程办公的组织支持程度越高,对使用远程办公的职业惩罚程度越低,离职意愿越低。
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An Analysis of Organizational Support for Telecommuting in Public Accounting Firms
Research suggests that organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite mass adoption of telecommuting (one type of AWA) during the COVID-19 pandemic, recent evidence suggests that firms vary greatly in the extent to which they plan to support telecommuting in the post-pandemic environment. Using a sample of 133 public accounting professionals, we explore whether several factors under the organization’s control influence perceived organizational support for telecommuting, and whether such support is linked with perceived career penalties from telecommuting usage and turnover intentions. We find that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Further, greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.
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来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
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